<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01078pam a2200313 a 4500</leader>
  <controlfield tag="001">3978277</controlfield>
  <controlfield tag="003">BD-DhUL</controlfield>
  <controlfield tag="005">20161218121039.0</controlfield>
  <controlfield tag="008">950407s1996    ilua     b    001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">   95012640 </subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0256166781</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="d">BD-DhUL</subfield>
  </datafield>
  <datafield tag="043" ind1=" " ind2=" ">
    <subfield code="a">n-us---</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HJ9801</subfield>
    <subfield code="b">.H39 1996</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">657.835</subfield>
    <subfield code="b">ENE</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Engstrom, John H.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Essentials of accounting for governmental and not-for-profit organizations /</subfield>
    <subfield code="c">John H. Engstrom, Leon E. Hay.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">4th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Chicago :</subfield>
    <subfield code="b">Irwin,</subfield>
    <subfield code="c">c1996.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xv, 355 p. :</subfield>
    <subfield code="b">ill. ;</subfield>
    <subfield code="c">24 cm.</subfield>
  </datafield>
  <datafield tag="440" ind1=" " ind2="4">
    <subfield code="a">The Irwin series in undergraduate accounting</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Hay's name appears first on the earlier editions.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references and index.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Finance, Public</subfield>
    <subfield code="z">United States</subfield>
    <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Administrative agencies</subfield>
    <subfield code="z">United States</subfield>
    <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Nonprofit organizations</subfield>
    <subfield code="z">United States</subfield>
    <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Hay, Leon Edwards,</subfield>
    <subfield code="d">1923-</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">136841</subfield>
    <subfield code="d">136841</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="6">657_835000000000000_ENE</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="9">257483</subfield>
    <subfield code="a">DUL</subfield>
    <subfield code="b">DUL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2016-12-18</subfield>
    <subfield code="e">Purchased</subfield>
    <subfield code="o">657.835 ENE</subfield>
    <subfield code="p">371041</subfield>
    <subfield code="r">2016-12-18</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2016-12-18</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="6">657_835000000000000_ENE</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="9">257540</subfield>
    <subfield code="a">DUL</subfield>
    <subfield code="b">DUL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">1998-06-01</subfield>
    <subfield code="e">purchased</subfield>
    <subfield code="o">657.835 ENE</subfield>
    <subfield code="p">371043</subfield>
    <subfield code="r">2016-12-18</subfield>
    <subfield code="t">3</subfield>
    <subfield code="w">2016-12-18</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="6">657_835000000000000_ENE</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">NFIC</subfield>
    <subfield code="9">257541</subfield>
    <subfield code="a">DUL</subfield>
    <subfield code="b">DUL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">1998-06-01</subfield>
    <subfield code="e">purchased</subfield>
    <subfield code="o">657.835 ENE</subfield>
    <subfield code="p">371042</subfield>
    <subfield code="r">2016-12-18</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2016-12-18</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
