TY - BOOK AU - Hay,Leon E. TI - Accounting for governmental and nonprofit entities SN - 0256023298 PY - 1980/// CY - Homewood, Ill. PB - R. D. Irwin KW - Finance, Public KW - Accounting KW - Corporations, Nonprofit N1 - Fifth ed. published in 1974 under title : Governmental accounting; Includes bibliographical references and index ER -