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101 0 $aeng
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105   $a||||||||001yy
200 1 $aElementary accounting$etheory, technique and applications$fRobert E. Seiler
205   $a2. ed
210   $aColumbus (Ohio)$cC. E. Merrill$d1969
215   $aXIII, 846 p.$d23 cm
410  0$12001
454  1$12001
461  1$1001-------$12001
676   $a658
700  1$aSEILER,$bRobert E.$0105422
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996   $aElementary accounting$91069984
997   $aUNISA