TY - BOOK AU - Hay,Leon Edwards AU - Engstrom,John H. TI - Essentials of accounting for governmental and not-for-profit organizations SN - 0256034540 (pbk.) U1 - 657.8 HAY PY - 1987/// CY - Homewood, Ill. PB - Irwin KW - Finance, Public KW - Accounting KW - United States KW - Administrative agencies KW - Nonprofit organizations N1 - Includes bibliographies and index ER -