@book{131,
	author = {Marshall, David H. and Macmanus, Wayne W.},
	title = {Accounting :},
	publisher = {Irwin McGraw-Hill,},
	year = {1996.},
	series = {(The Irwin Series In Undergraduate Accounting)},
	address = {Boston :},
	edition = {3rd.},
	note = {Includes index.}
}