TY  - BOOK
AU  - Ellmer Robert E
TI  - Mechanism of consolidated accounts
T2  - Heinemann Accountancy and Administration Series Ed by J Batty
U1  - XM5:8HW.3.N7, L4 
PY  - 1974///
CY  - London
PB  - Heinemann          
KW  - Joint Stock Company
ER  -