TY  - BOOK
AU  - Cashin James A
AU  -  Lerner Joel J
TI  - Schaum's outline of theory and problems of account
T2  - Schaum's outline series in accounting
U1  - X:8F, L3 
PY  - 1973///
CY  - New York
PB  - Mcgraw-hill USA        
KW  - Budgeting
ER  -