@book{141854,
	author = {Mikesell, R. Merrill and Hay, Leon Edwards,},
	title = {Governmental accounting /},
	publisher = {R. D. Irwin,},
	year = {1969.},
	series = {The Willard J. Graham series in accounting},
	address = {Homewood, Ill. :},
	edition = {4th ed.}
}