@book{136221,
	author = {Seidler, Lee J.},
	title = {Accountants' handbook :},
	publisher = {John Wiley,},
	year = {c1981.},
	series = {The Wiley/Ronald series in professional accounting and business ;},
	address = {New York :},
	edition = {6th ed.},
	note = {"A Ronald Press publication."}
}