@book{51014,
	author = {Hay, Leon Edwards},
	title = {Accounting for governmental and nonprofit entities},
	publisher = {Irwin},
	year = {1989.},
	series = {The Robert N. Anthony/Willard J. Graham series in accounting},
	address = {Homewood, Ill.},
	edition = {8th ed.},
	note = {920906}
}