TY - BOOK AU - Hay,Leon E. AU - Wilson,Earl R. TI - Accounting for governmental and nonprofit entities SN - 0256083134 AV - HJ9733 .H38 1991 PY - 1991/// CY - Boston PB - McGraw-Hill/Irwin KW - Finance, Public KW - Accounting N1 - Includes bibliographical references and index ER -