000			00340nam a2200121Ia 4500
008			240531s9999 xx 000 0 und d
020			_a978 0 08 015619 4
082			_a657 45 SID
100			_aSidebotham, Roy.
245		0	_aIntroduction to the theory and context of accounting
942			_cANF
999			_c332601 _d332601