<?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>00822nam a22002417a 4500</leader>
  <controlfield tag="001">21267</controlfield>
  <controlfield tag="005">20261006005305.0</controlfield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">21267</subfield>
    <subfield code="d">21267</subfield>
  </datafield>
  <controlfield tag="008">260204b           ||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781292739137</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5635</subfield>
    <subfield code="b">E46 2025</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">657</subfield>
    <subfield code="b">ELL 2025</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Elliott, Jamie.</subfield>
    <subfield code="9">18107</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Financial accounting and reporting /</subfield>
    <subfield code="c">Jamie Elliott and Barry Elliott ; updated by Jo Watkins.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">Twenty-first edition.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Harlow, United Kingdom,</subfield>
    <subfield code="b">Pearson,</subfield>
    <subfield code="c">2025.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a"> xviii, 702 pages :</subfield>
    <subfield code="b">illustrations (black and white, and colour) ;</subfield>
    <subfield code="c">28 cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references and index.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Previous edition: 2022.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Accounting.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Financial statements. </subfield>
    <subfield code="9">2883</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Elliott, Barry.</subfield>
    <subfield code="9">8796</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">OS</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">NU</subfield>
    <subfield code="b">NU</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2026-02-04</subfield>
    <subfield code="g">177.00</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657 ELL 2025</subfield>
    <subfield code="p">1000024510</subfield>
    <subfield code="r">2026-02-04 00:00:00</subfield>
    <subfield code="v">187.00</subfield>
    <subfield code="w">2026-02-04</subfield>
    <subfield code="y">OS</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">NU</subfield>
    <subfield code="b">NU</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2026-02-04</subfield>
    <subfield code="g">177.00</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657 ELL 2025</subfield>
    <subfield code="p">1000024509</subfield>
    <subfield code="r">2026-02-04 00:00:00</subfield>
    <subfield code="v">187.00</subfield>
    <subfield code="w">2026-02-04</subfield>
    <subfield code="y">OS</subfield>
  </datafield>
</record>
