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  <titleInfo>
    <title>Essential elements of financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hussey, Jill</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Hussey, Roger</namePart>
    <role>
      <roleTerm type="text">author</roleTerm>
    </role>
  </name>
  <typeOfResource/>
  <originInfo>
    <issuance/>
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  <physicalDescription>
    <extent>v, 97 pages</extent>
  </physicalDescription>
  <note type="statement of responsibility">Jill and Roger Hussey</note>
  <note>Includes index</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <subject>
    <topic>Financial accounting</topic>
  </subject>
  <classification authority="lcc">HF5686 HUS 1994</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Essential elements</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">185805091X</identifier>
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