@book{23786,
	author = {Hoskin, Robert E and Ayres, Frances L.},
	title = {Financial accounting:},
	publisher = {Wiley,},
	year = {c2008},
	address = {Hoboken, NJ :},
	note = {Includes index.},
	url = {http://www.loc.gov/catdir/toc/wiley051/2004059086.html}
}