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  <titleInfo>
    <title>Financial Accounting</title>
    <subTitle>Manual 2</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Jennings, R. A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  <name type="personal">
    <namePart>JENNINGS, R. A.</namePart>
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  <typeOfResource/>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Eastleigh</placeTerm>
    </place>
    <publisher>D.P pub</publisher>
    <dateIssued>1986</dateIssued>
    <edition>3rd ed</edition>
    <issuance/>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>694p. :</extent>
  </physicalDescription>
  <note type="statement of responsibility">A.R.Jennings</note>
  <note>includes reference</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635  .J46 1986</classification>
  <identifier type="isbn">0905435699</identifier>
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