000			00882nam a22002297a 4500
008			181017t1961 enka|||gr|||| 001 0 eng d
040			_aCBNCAT
082	0	0	_a657.3 _bCLE
100	1		_aClemens, J. H.
245	1	0	_aBalance sheets and the lending banker : _ba new assessment of accounts an d their interpretation in relation to bank advances /
250			_aThird ed. (revised).
260			_aLondon: _bEuropa, _cc1961.
300			_a271p., 8 fold, :ill,
504			_aIncludes bibliographical footnotes and index.
520			_aThe 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.
590			_ahza 30/08/2018
591			_aLoans
650		0	_aBank credit.
650		0	_aFinancial statements.
942			_2ddc _cBOOK _n
949			_a657.3 CLE
999			_c9864 _d9864