TY  - BOOK
AU  - Whittington, O. Ray
AU  - O. Ray Whittington
TI  - Wiley CPA exam review 2013. Business environment and concepts / 
SN  - 978111827721
U1  - Circ. 657 W571w 2013 
PY  - 2013///
CY  - Canada
PB  - John Wiley & Sons, 
KW  - 1. Business enterprises–US–Finance–Examinations–Study guides
KW  - 2. Accounting–US–Examinations–Study guides
KW  - 3. Commercial law–Examinations, questions, etc.
N1  - Includes index
ER  -