Entry Personal Name

Number of records used in: 1

001 - CONTROL NUMBER

• control field: 313247

003 - CONTROL NUMBER IDENTIFIER

• control field: OSt

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20220926010900.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 220926|| aca||aabn | a|a d

040 ## - CATALOGING SOURCE

• Original cataloging agency: OSt
• Transcribing agency: OSt

100 ## - HEADING--PERSONAL NAME

• Personal name: WATTS (Ross L)

670 ## - SOURCE DATA FOUND

• Source citation: Work cat.: (OSt)618625: ZIMMERMAN (Jerold L) 244371, Positive accounting theory by Ross L Watts and Je, 1986