000 00294nam a22000857a 4500
008 220407s1989 us ||||| |||| 00| 0 eng d
100 _aHay, Leon E.
_9231841
245 _aAccounting for governmental and nonprofit entities :
_b 8th ed.
_cLeon E. Hay.
264 _aHomewood, Illinois :
_bIrwin,
_c1989.
999 _c582610
_d582608