TY - BOOK AU - James Harold Clemens TI - Balance sheets and the lending banker: : a new assessment of accounting statements and their interpretation in relation to bank advances SN - 900362-09-X AV - LAW HG1641.C57 PY - 1968/// CY - London PB - Europa Publications Ltd KW - Credit KW - Financial statements N1 - Includes bibliographical references and index ER -