@book{201267,
	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.}
}