Tierney, Cornelius E Governmental accounting procedures and practices : a comprehensive study of the financial reporting practices of over 500 governmental units / Cornelius E. Tierney, Philip T. Calder - New York : Elsevier, 1983 - 223 p. ; 29 cm. Includes index LCCN: 83-14160 Subjects--Topical Terms: Local finance--Accounting--United States