TY  - BOOK
AU  - Clemens, J. H.
AU  - Dyer, L. S. 
TI  - Balance sheets and the lending banker: An Assessment of accounting statements and their interpretation in relation to bank advances
U1  - 657.33024332 CLE  
PY  - 1986///
CY  - London
PB  - Europa Publications Ltd
KW  - Balance sheet 
N1  - Includes index 
ER  -