"American Institute of Certified Public Accountants" . . . . . . . . . . "\"Cash flow\" analysis and the funds statement"@en . "The Basic postulates of accounting" . . . . . . . . . . . . . . . . . . . . "Basic postulates of accounting" . "The basic postulates of accounting"@en . "The basic postulates of accounting" . . . "Comptabilité" . . "Comptabilité." . "Ragioneria." . . "William S. Hein & Company." . .