TY  - BOOK
AU  - Lins William C
AU  -  Grillo Elmer V
TI  - Accounting principles:  A programmed text   
T2  - Modern Business: A series of texts
U1  - X:8F, L3 
PY  - 1973///
CY  - New York
PB  - Alexander Hamilton Institute USA      
KW  - Budgeting
ER  -