Engstrom, J. H., & Hay, L. E. (1996). Essentials of accounting for governmental and not-for-profit organizations (4th ed.). Irwin.

Engstrom, John H., and Leon Edwards Hay. Essentials of Accounting for Governmental and Not-for-profit Organizations. 4th ed. Chicago: Irwin, 1996.

Engstrom, John H., and Leon Edwards Hay. Essentials of Accounting for Governmental and Not-for-profit Organizations. 4th ed. Irwin, 1996.