@book{137090,
	author = {Fay, Clifford T. and Rhoads, Richard C.,},
	title = {Managerial accounting for the hospitality service industries /},
	publisher = {W. C. Brown,},
	year = {c1976.},
	address = {Dubuque, Iowa :},
	edition = {2d ed.},
	note = {Includes index.}
}