@book{18885,
	author = {|aBaker, Richard E.},
	title = {|aEssentials of advanced financial accounting /|cRichard E. Baker, Theodore E. Christensen, David M. Cottrell ; with contributions from Valdean C. Lembke, Thomas E. King, Cynthia G. Jeffrey.},
	publisher = {|aNew York, N.Y. :|bMcGraw-Hill,|cc2012.}
}