@book{156198,
	author = {Engstrom, John. and Hay, Leon Edwards},
	title = {Essentials of accounting for governmental and not-for- profit organization},
	publisher = {McGraw-Hill},
	year = {1995.},
	series = {Irwin serie in undergraduates serie},
	address = {New York},
	edition = {4th ed.},
	note = {Hay's name appears first on the erlier editions.}
}