@book{159501,
	author = {Freeman, Robert J. and Shoulders, Craig D.},
	title = {Governmental and nonprofit accounting},
	publisher = {Prentice Hall},
	year = {c1993.},
	series = {Prentice Hall series in accounting},
	address = {Englewood Cliffs, N.J.},
	edition = {4th ed.},
	note = {Includes index.}
}