<?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>00810nam a2200217Ia 4500</leader>
  <controlfield tag="001">193104</controlfield>
  <controlfield tag="003">BIBL</controlfield>
  <controlfield tag="005">20160527192058.0</controlfield>
  <controlfield tag="008">880219s1995    ilu      b    00110 eng  </controlfield>
  <datafield tag="092" ind1=" " ind2=" ">
    <subfield code="a">657.95</subfield>
    <subfield code="b">H412a</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2="0">
    <subfield code="a">Hay, Leon Edwards</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">109007</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Accounting for governmental and nonprofit entities</subfield>
    <subfield code="c">Leon E. Hay and Earl R. Wilson.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">10 th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1="0" ind2=" ">
    <subfield code="a">Homewood, Ill.</subfield>
    <subfield code="b">Irwin</subfield>
    <subfield code="c">1995.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xix, 808 p.</subfield>
  </datafield>
  <datafield tag="490" ind1="0" ind2=" ">
    <subfield code="a">The Irwin series in undergraduate accounting</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">178663</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographies and index.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Finance, Public</subfield>
    <subfield code="x">Accounting.</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">96508</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>
    <subfield code="2">Local</subfield>
    <subfield code="9">143176</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Nonprofit organizations</subfield>
    <subfield code="x">Accounting</subfield>
    <subfield code="x">Periodicals.</subfield>
    <subfield code="2">Local</subfield>
    <subfield code="9">143176</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">146229</subfield>
    <subfield code="d">146229</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="6">657_950000000000000_H412A_1995</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">evl</subfield>
    <subfield code="9">165100</subfield>
    <subfield code="a">10</subfield>
    <subfield code="b">10</subfield>
    <subfield code="c">1</subfield>
    <subfield code="d">2016-05-27</subfield>
    <subfield code="i">283550</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.95 H412a 1995</subfield>
    <subfield code="p">80000001726820</subfield>
    <subfield code="r">2016-05-27 00:00:00</subfield>
    <subfield code="x">r:193104 </subfield>
    <subfield code="x"> z:NCC:D</subfield>
    <subfield code="y">6</subfield>
  </datafield>
</record>
