@book{137909,
	author = {Rowland, Stanley William. and Seabourne, Reginald Edward.},
	title = {Principles of accounting /},
	publisher = {Donnington Press ;},
	year = {1973.},
	address = {St Albans :},
	edition = {8th ed. /},
	note = {Accounts (BNB/PRECIS)}
}