@book{1614,
	author = {WALGENBACH, P. H. and DITTRICH, N. E. & HANSON, E. I.},
	title = {Financial Accounting: An Introduction},
	publisher = {Harcourt Brace Jovanovich,},
	year = {1982.},
	address = {New York,},
	edition = {3rd Ed.}
}