000			01078pam a2200313 a 4500
001			3978277
003			BD-DhUL
005			20161218121039.0
008			950407s1996 ilua b 001 0 eng
010			_a 95012640
020			_a0256166781
040			_aDLC _cDLC _dBD-DhUL
043			_an-us---
050	0	0	_aHJ9801 _b.H39 1996
082			_a657.835 _bENE
100	1		_aEngstrom, John H.
245	1	0	_aEssentials of accounting for governmental and not-for-profit organizations / _cJohn H. Engstrom, Leon E. Hay.
250			_a4th ed.
260			_aChicago : _bIrwin, _cc1996.
300			_axv, 355 p. : _bill. ; _c24 cm.
440		4	_aThe Irwin series in undergraduate accounting
500			_aHay's name appears first on the earlier editions.
504			_aIncludes bibliographical references and index.
650		0	_aFinance, Public _zUnited States _xAccounting.
650		0	_aAdministrative agencies _zUnited States _xAccounting.
650		0	_aNonprofit organizations _zUnited States _xAccounting.
700	1		_aHay, Leon Edwards, _d1923-
942			_2ddc _cBK
999			_c136841 _d136841