http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
formerly published under the title of Elements of accounts
xvii, 342 pages including forms. ; 21 cm.
by Charles F. Rittenhouse revised by Harold J. Smith.
"The chapters on accounting theory have been entirely rewritten ... and many new problems and exercises have been added."--Pref. to the revised edition.