TY  - BOOK
AU  - Muller,Gerhard
AU  - Smith,Charles H.
TI  - Accounting : : a book of readings
SN  - 0030830400
AV  - FCM HF5629.M75 
PY  - 1970///
CY  - New York
PB  - Holt, Rinehart and Winston
KW  - Accounting
N1  - Includes bibliography: p.124-127
ER  -