TY - BOOK AU - Owler,L.W.J. TI - Wheldon's cost Acounting and costing methods T2 - The M. & E. handbook series SN - 0712123350 AV - HF 5686 .Q95 1975 U1 - 657 PY - 1985/// CY - London PB - Pitman KW - Accounting N1 - includes index; includes bibliographical references and index ER -