Clemens, J. H. Balance sheets and the lending banker : a new assessment of accou nting statements and their interpretation in relation to bank advances / by J. H. Clemens. - 4th ed. (revised). - London : Europa, 1968. - 271, [10] p. ; 23 cm. Bibliographical footnotes. ISBN: 090036209X Subjects--Topical Terms: Bank loans--------Financial statements.-------- Dewey Class. No.: 332.7