@book{192427,
	author = {Freeman, Robert J. and Shoulders, Craig D.},
	title = {Governmental and nonprofit accounting},
	publisher = {Prentice Hall},
	year = {2000.},
	series = {Charles T. Horngren series in accounting},
	address = {Upper Saddle River, N.J.},
	edition = {6th ed., rev.}
}