TY - BOOK AU - Engstrom,John H. AU - Hay,Leon Edwards TI - Essentials of accounting for governmental and not-for-profit organizations SN - 0256166781 AV - HJ9801 .H39 1994 U1 - 657.8373 20 PY - 1994/// CY - Boston, Mass. PB - Irwin/McGraw-Hill KW - Finance, Public KW - United States KW - Accounting KW - Administrative agencies KW - Nonprofit organizations N1 - Hay's name appears first on the earlier editions; Includes bibliographical references and index ER -