Sprouse, Robert Thomas. A tentative set of broad accounting principles for business enterprises Robert T. Sprouse and Maurice Moonitz. - New York, N.Y. American Institute of CPAs c1962. - x, 87 p. - Accounting Research study no. 3 . Includes bibliographical references (p. 84-87). LCCN: a 63000392 /L Subjects--Topical Terms: Accounting