000			00572nam a2200193 a 4500
001			A30009 12409
003			dti
005			20170506185055.0
008			s1989 000 0 eng
020			_a0256065810
100	1		_aHay, Leon E.
245	1	0	_aAccounting for governmental and nonprofit entities / _cby Leon E. Hay.
250			_a8th ed.
260			_aHomewood, Ill. : _bIrwin, _c1989.
300			_axvi, 778 p.
500			_aIncludes bibliographies and index.
650		0	_aFinance, Public _xAccounting.
650		0	_aCorporations, Nonprofit _xAccounting.
999			_c373831 _d373831