@book{75412,
	author = { Backer, Morton},
	title = {Handbook of modern accounting theory /},
	publisher = {Prentice Hall,},
	year = { ©1953.},
	address = {Englewood Cliffs, N.J. : },
	note = {Includes Index},
	url = {http://www.loc.gov/catdir/toc/ecip088/2008001681.html}
}