000			00320nam a2200133Ia 4500
020			_a72298421 -
082			_a657 _bSPI
100			_aSpiceland
245			_aIntermediate Accounting vol -II _cJ.David Spiceland
250			_a2
260			_aBoston _b Irwin McGraw -Hill _c2001
300			_a1092
942			_cREF
999			_c6149 _d6149