000			00287nam a2200133Ia 4500
100			_aOwler, L W J
020			_a0-7121-1936-6
250			_a3rd ed
942			_cBK
245			_aIntermediate accounts
260			_aMacdonald & Evans, London _c1975
082			_a657 Owl
300			_avi,390
999			_c8850 _d8850