TY - BOOK AU - Hendriksen,Eldon S. TI - Accounting theory T2 - The Willard J. Graham series in accounting SN - 0256019010 U1 - 657 23 PY - 1977/// CY - Homewood, Ill. PB - R. D. Irwin KW - Accounting N1 - Includes bibliographies and index ER -