@book{30274,
	author = {Needles,E. Belverd. and Powers,Marian.},
	title = {Principles of financial accounting /},
	publisher = {[Mason, Ohio] : South-Western, Cengage learning, },
	year = {2014.},
	address = {US :},
	edition = {12th ed.},
	note = {include index.}
}
