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  <titleInfo>
    <title>Accounting for governmental and nonprofit entities</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hay, Leon Edwards</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Wilson, Earl Ray</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Chicago</placeTerm>
    </place>
    <publisher>Irwin</publisher>
    <dateIssued>c1995</dateIssued>
    <edition>10th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>xix, 808 p. : ill. ; 25 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Leon E. Hay, Earl R. Wilson.</note>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HJ9733 .H38 </classification>
  <relatedItem type="series">
    <titleInfo>
      <title>The Irwin series in undergraduate accounting</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">025613216X</identifier>
  <recordInfo/>
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