Text ( visual ) : unmediated A statement of accounting principles / prepared by Thomas Henry Sanders, Henry Rand Hatfield, Underhill Moore. -- New York : American Institute of Accountants , 1938. -- xvi, 138 l. ; 17 cm. -- (BA19200938) ; https://ci.nii.ac.jp/ncid/BA19200938 Author Heading(s): Sanders, Thomas Henry ; Hatfield, Henry Rand ; Moore, Underhill