<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00927nam a2200217 a 4500</leader>
  <controlfield tag="008">120416s1983    ||||||||||||||||| ||    u</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0256027889</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF 5681.B2 Bel</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Belcher, Finley E</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Business combinations consolidated financial statements</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Homewood, Ill.</subfield>
    <subfield code="b">Richard D. Irwin</subfield>
    <subfield code="c">1983</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xi, 378p. : ill</subfield>
  </datafield>
  <datafield tag="350" ind1=" " ind2=" ">
    <subfield code="a">0.00</subfield>
  </datafield>
  <datafield tag="490" ind1=" " ind2=" ">
    <subfield code="a">The Willard J. Graham series in accounting</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Bibliography</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">ACCOUNTING--HANDBOOKS, MANUALS, ETC</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Financial statements, Consolidated</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Stickney, Clyde P</subfield>
  </datafield>
  <datafield tag="995" ind1=" " ind2=" ">
    <subfield code="a">ANNEX COLLECTION (Main Library)</subfield>
    <subfield code="D">0.00</subfield>
    <subfield code="e">709577</subfield>
    <subfield code="F">CBU-MAIN LIBRARY (Kitwe)</subfield>
    <subfield code="H">1</subfield>
    <subfield code="I">20.00</subfield>
    <subfield code="j">HF 5681.B2 Bel</subfield>
    <subfield code="M">1</subfield>
    <subfield code="U">AVAILABLE</subfield>
    <subfield code="y">006821</subfield>
    <subfield code="Z">Annex Low-Usage Collection </subfield>
  </datafield>
  <datafield tag="995" ind1=" " ind2=" ">
    <subfield code="a">BINDERY (DAMAGED)</subfield>
    <subfield code="D">0.00</subfield>
    <subfield code="e">709578</subfield>
    <subfield code="F">CBU-MAIN LIBRARY (Kitwe)</subfield>
    <subfield code="H">2</subfield>
    <subfield code="I">20.00</subfield>
    <subfield code="j">HF 5681.B2 Bel</subfield>
    <subfield code="M">2</subfield>
    <subfield code="U">DAMAGED</subfield>
    <subfield code="y">006822</subfield>
    <subfield code="Z">Main Library Open Access Collection</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">77872</subfield>
    <subfield code="d">77872</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">001</subfield>
    <subfield code="b">001</subfield>
    <subfield code="c">Annex Low-Usage Collection </subfield>
    <subfield code="d">2023-05-03</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF 5681.B2 Bel</subfield>
    <subfield code="p">006821</subfield>
    <subfield code="r">2023-05-03</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2023-05-03</subfield>
    <subfield code="y">002</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">001</subfield>
    <subfield code="b">001</subfield>
    <subfield code="c">Main Library Open Access Collection</subfield>
    <subfield code="d">2023-05-03</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF 5681.B2 Bel</subfield>
    <subfield code="p">006822</subfield>
    <subfield code="r">2023-05-03</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2023-05-03</subfield>
    <subfield code="y">002</subfield>
  </datafield>
</record>
