@book{327,
	author = {Needles, Belverd E. and Powers, Marian.},
	title = {Financial accounting /},
	publisher = {Houghton Mifflin Co.,},
	year = {c1998.},
	address = {New York :},
	edition = {6th ed.},
	url = {http://lcweb.loc.gov/catdir/toc/97-72523.html}
}