TY  - BOOK
AU  - Clemens,J.H.
TI  - Balance sheets and the lending banker: a new assessment of accounts an d their interpretation in relation to bank advances 
U1  - 657.3 
PY  - 1961///
CY  - London
PB  - Europa
KW  - Bank credit
KW  - Financial statements
N1  - Includes bibliographical footnotes and index
N2  - The book has been planned primarily as a study of balance sheets, from the special point of view of the banker. The emphasis is therefore upon accounts rather than upon bank lending
ER  -