@book{136161,
	author = {Walgenbach, Paul Henry and Dittrich, Norman E.},
	title = {Financial accounting :},
	publisher = {Harcourt Brace Jovanovich,},
	year = {c1977.},
	address = {New York :},
	edition = {2nd ed.},
	note = {First ed. published in 1973 under title: Accounting.}
}