TY  - BOOK
AU  - Owler,L.W.J.
TI  - Wheldon's costing simplified
T2  - The M. & E. handbook series
SN  - 0273027654
AV  - HF 5686 .O86 1985
U1  - 657 
PY  - 1985///
CY  - London
PB  - Pitman
KW  - Accounting
N1  - includes index
ER  -