http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Sách gồm 7 chương 64 điều quy định về nội dung công tác kế toán, tổ chức bộ máy kế toán, người làm kế toán và hoạt động nghề nghiệp kế toán.