@book{138392,
	author = {Batty, J.},
	title = {Cost and management accountancy for students;},
	publisher = {Heinemann [for] the Institute of Cost and Works Accountants,},
	year = {1970.},
	series = {The Heinemann accountancy and administration series},
	address = {London,},
	edition = {2nd ed.},
	note = {Includes index.}
}