@book{61491,
	author = {Gordon, William Duncan, and Lockwood, Jeremiah,},
	title = {Modern accounting systems /},
	publisher = {J. Wiley & sons, },
	year = {1937 [printing 1948]},
	series = {The Wiley accounting series},
	address = {London :},
	edition = {2d ed.6th printing revised.},
	note = {Includes Index}
}