TY - BOOK AU - Spicer,E.E. AU - Pegler,Ernest Charles AU - Gee,Paul TI - Spicer and Pegler's book-keeping and accounts SN - 040667812X U1 - 657 PY - 1988/// CY - London PB - Butterworths KW - Accounting KW - Bookkeeping N1 - Previous ed.: 1999; Includes index N2 - This edition has been completely updated to cover recent developments in fixed asset accounting, including revaluations, goodwill, merger accounting, long-term contracts, deferred tax, off-balance sheet finance, extraordinary items and accounting for price changes ER -