TY  - BOOK
AU  - Smith, Jay M.
AU  - Kimwell, Mercedes Bartolome
AU  - Skousen, K. Fred
TI  - Intermediate accounting
PY  - 1991///
CY  - Manila
PB  - Mutual Books Inc.
KW  - Accounting
KW  - sears
N1  - Contents: pt.1 Financial accounting -- pt.2 Financial statements : construction and analysis
ER  -