@book{53928,
	author = {American Institute of Certified Public Accountants.},
	title = {Accounting},
	publisher = {published for the American Institute of Certified Public Accountants by Commerce Clearing House},
	year = {1977.},
	series = {[AICPA] professional standards ; vol. 3},
	address = {Chicago},
	note = {"Reprint of volumes 3 & 4, looseleaf editions of AICPA Professional Standards."}
}