@book{33989,
	author = {Graham, Lynford. and Carmichael, D. R. and ebrary, Inc.},
	title = {Accountants' handbook},
	publisher = {John Wiley & Sons, Inc.,},
	year = {2012.},
	address = {Hoboken, N.J. :},
	edition = {12th ed.},
	url = {http://site.ebrary.com/lib/rucke/Doc?id=10643086}
}