@book{2989,
	author = {Engstrom, John H. and Hay, Leon Edwards,},
	title = {Essentials of accounting for governmental and not-for-profit organizations /},
	publisher = {Irwin,},
	year = {c1996.},
	address = {Chicago :},
	edition = {4th ed.},
	note = {Hay's name appears first on the earlier editions.}
}