@book{201021,
	author = {Freeman, Robert J. and Shoulders, Craig D.},
	title = {Governmental and non profit accounting},
	publisher = {Prentice Hall},
	year = {c2006.},
	series = {Charles T. Horngren series in accounting},
	address = {New Jersey},
	edition = {8th ed.},
	note = {Includes index.}
}