TY  - BOOK
AU  - Hay, Leon E.
TI  - Essentials of accounting for governmental and not-for-profit organizations / Leon E. Hay, John H. Engstrom. - 3rd ed
SN  - 0256119368
U1  - 657.98 HAY 
CY  - Irwin
KW  - Finance, public-United States-accounting
ER  -