TY  - BOOK
AU  - Clemens , J H
AU  - Dyer, L S
TI  - Balance  sheet and the lending banker: An assessment of acconting  statements and their interpretation in relation to bank advances
SN  - 0946653
U1  - 657.33 CLE/BA 
PY  - 1986///
CY  - London
PB  - London Europa Publications Ltd
ER  -