<?xml version="1.0" encoding="UTF-8"?>
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  <titleInfo>
    <title>Accounting for governmental and non profit entities</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hay, Leon E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Wilson, Earl R.</namePart>
  </name>
  <typeOfResource/>
  <originInfo>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>1995</dateIssued>
    <dateCreated>1995</dateCreated>
    <edition>10th.</edition>
    <issuance/>
  </originInfo>
  <physicalDescription>
    <extent>xix, 808p. 24cm.</extent>
  </physicalDescription>
  <subject>
    <topic>CASH</topic>
  </subject>
  <subject>
    <topic>FUND</topic>
  </subject>
  <subject>
    <topic>ENTERPRISES</topic>
  </subject>
  <subject>
    <topic>BOOK KEEPING</topic>
  </subject>
  <subject>
    <topic>FINANCIAL REPORTING</topic>
  </subject>
  <subject>
    <topic>BUDGET BUDGET</topic>
  </subject>
  <classification authority="ddc">657.825 HAY</classification>
  <identifier type="isbn">025613216x</identifier>
  <recordInfo/>
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