@book{6177,
	author = {Nickerson, Clarence B. and Anguera Torrents, José, },
	title = {Manual de contabilidad para no contadores /},
	publisher = {Océano/Centrum, },
	year = {c2000},
	address = {Barcelona, Esp. :},
	note = {Título original: Accounting handbook for non accountans},
	url = {https://www.cicy.mx/sitios/sib/doctoelectronico/6672.pdf}
}