著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL "Kelly, P. (Patrick)","The elements of book-keeping; comprising a system of merchants accounts, founded on real business, and adapted to modern practice, with an appendix on exchanges, banking, and other commercial subjicts",8th ed,University Microfilms,,O-P book,,,,https://cir.nii.ac.jp/crid/1130000797634058368