@book{201263,
	author = {Needles , Belverd E. and Powers, Marian.},
	title = {Financial accounting},
	publisher = {Houghton Mifflin},
	year = {c2004.},
	address = {Boston},
	edition = {2004e 8th ed.},
	note = {ESTE LIBRO INCLUYE UN DISCO}
}