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

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

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      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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