@book{75545,
	author = {Kennedy, Ralph Dale and McMullen, Stewart Yarwood},
	title = {Financial statements},
	publisher = {R. D. Irwin},
	year = {1968.},
	series = {Willard J. Graham series in accounting},
	address = {Homewood, Ill.},
	edition = {3th ed.},
	note = {921016}
}