@book{138741,
	author = {Needles, Belverd E.},
	title = {Financial & managerial accounting /},
	publisher = {Houghton Mifflin Co.,},
	year = {c1999.},
	address = {Boston :},
	edition = {5th ed.},
	note = {Rev. ed. of 2 separately published works:  Financial & managerial accounting : a sole proprietorship approach / Belverd E. Needles, Jr. ... [et al.]. 4th ed. c1996. and Financial & managerial accounting : a corporate approach / Belverd E. Needles, Jr. ... [et al.]. 4th ed. c1996.}
}