000			00272nam a2200109Ia 4500
008			200802s9999||||xx |||||||||||||| ||und||
035			_a30840
100			_aOwler,L.W.J. & Brown,J.L.
245		0	_aWheldon's Cost Accounting & Costing Methods
260			_bELBS
942			_cBK
999			_c30841 _d30841