Smith, J. M. (1995). Intermediate accounting: Annotated instructors edition (12th ed.). South-Western.
Tohutoru Kātū Chicago (17th ed.)Smith, Jay M. Intermediate Accounting: Annotated Instructors Edition. 12th ed. Cincinnati: South-Western, 1995.
Tohutoro MLA (9th ed.)Smith, Jay M. Intermediate Accounting: Annotated Instructors Edition. 12th ed. South-Western, 1995.
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