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  <titleInfo>
    <title>Essentials of accounting for governmental and not-for-profit organizations</title>
  </titleInfo>
  <name type="personal">
    <namePart>Engstrom, John H.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Hay, Leon Edwards</namePart>
    <namePart type="date">1923-</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ilu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Chicago</placeTerm>
    </place>
    <publisher>Irwin</publisher>
    <dateIssued>c1996</dateIssued>
    <dateIssued encoding="marc">1996</dateIssued>
    <edition>4th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xv, 355 p. : ill. ; 24 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">John H. Engstrom, Leon E. Hay.</note>
  <note>Hay's name appears first on the earlier editions.</note>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Administrative agencies</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Nonprofit organizations</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HJ9801 .H39 1996</classification>
  <classification authority="ddc" edition="20">657/.835/00973</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>The Irwin series in undergraduate accounting</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">0256166781</identifier>
  <identifier type="isbn">9780256166781</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">950407</recordCreationDate>
    <recordChangeDate encoding="iso8601">20250124113853.0</recordChangeDate>
    <recordIdentifier>3978277</recordIdentifier>
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