Балансоведение: учебное пособие. Ольга Заббарова

Л. Трактат о счетах и записях / под. ред. Я.В. Соколова. М.: Финансы и статистика, 2001.

      3

      Шерр И.Ф. Бухгалтерия и баланс / пер. с нем. С.И. Цедырбаума. М.: Экономическая жизнь, 1925. С. 178.

      4

      Шерр И.Ф. Бухгалтерия и баланс / пер. с нем. С.И. Цедырбаума. М.: Экономическая жизнь, 1925. С. 179.

      5

      Там же. С. 169.

      6

      Там же. С. 169.

      7

      Там же. С. 339.

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