TY - BOOK AU - Hay,Leon Edwards AU - Engstrom,John H. TI - Essentials of accounting for governmental and not-for-profit organiz ations / SN - 0256034540 (pbk.) U1 - 657.98 HAY PY - 1987/// CY - Homewood, Ill. : PB - Irwin, KW - Finance, Public KW - United States KW - Accounting KW - Administrative agencies KW - Nonprofit organizations N1 - Includes bibliographical references and index ER -