@book{7353,
	author = {Needles, Belverd E. and Powers, Marian.},
	title = {Principles of financial accounting /},
	publisher = {Houghton Mifflin Co.,},
	year = {2005.},
	address = {Boston, MA :},
	edition = {2005 e[d]., 9th ed.},
	note = {Multi-media instructional aids, including a Web site, are available to supplement the text.},
	url = {http://www.loc.gov/catdir/enhancements/fy1513/2003110149-b.html}
}