TY - BOOK AU - Arroyo, Nimia P. AU - ED - ED - ED - ED - SN - 2 PY - 1971///];copyright 197146 CY - Manila, Philippines PB - The Author KW - KW - 2 KW - 0 KW - 6 KW - 20 KW - Accounting as a profession N1 - 5 ER -