@book{197419,
	author = {Needles , Belverd E. and Powers, Marian.},
	title = {Principles of financial accounting},
	publisher = {Houghton Mifflin Co.},
	year = {c2004.},
	address = {Boston},
	edition = {8th ed.},
	note = {CD-ROM available in Circulation Department.}
}