TY - BOOK AU - Kaluza,Henry J. TI - Elements of accounting: a systems approach AV - HF5635HF5635HF5635 .K14.K14.K14 U1 - 657 PY - 1989/// CY - Toronto, New York PB - McGraw-Hill, Co. of Canada, Gregg Div. KW - Accounting ER -