<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01057nam a2200265   4500</leader>
  <controlfield tag="001">1/6062</controlfield>
  <controlfield tag="008">740703s1974    ilu      b    00110 eng  </controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="a">0256015430</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
   <subfield code="l">6354</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
   <subfield code="a">DLC</subfield>
   <subfield code="b">GR-PeUP</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
   <subfield code="a">657 HA</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
   <subfield code="a">Hay, Leon Edwards,</subfield>
   <subfield code="d">1923-</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Governmental accounting /</subfield>
   <subfield code="c">Leon E. Hay [and] R. M. Mikesell.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
   <subfield code="a">5th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">Homewood, Ill.,</subfield>
   <subfield code="b">R. D. Irwin,</subfield>
   <subfield code="c">1974.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">xiii, 747 p.</subfield>
   <subfield code="c">24 cm.</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
   <subfield code="a">The Willard J. Graham series in accounting ;</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">In the earlier editions Mikesell's name appeared first on the title page.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">Sixth ed. published in 1980 under title: Accounting for governmental and nonprofit entities.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
   <subfield code="a">Includes bibliographies.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="4">
   <subfield code="a">Finance, Public</subfield>
   <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
   <subfield code="a">Mikesell, Rufus Merrill,</subfield>
   <subfield code="d">1893-</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2=" ">
   <subfield code="a">The Willard J. Graham series in accounting.</subfield>
  </datafield>
  <datafield tag="852" ind1=" " ind2=" ">
   <subfield code="a">INST</subfield>
   <subfield code="b">UNIPILB</subfield>
   <subfield code="c">MAIN</subfield>
   <subfield code="e">20040709</subfield>
   <subfield code="h">657 HA</subfield>
   <subfield code="p">00104148</subfield>
   <subfield code="q">00104148</subfield>
   <subfield code="t">LOAN</subfield>
   <subfield code="y">0</subfield>
   <subfield code="4">2</subfield>
  </datafield>
  <datafield tag="852" ind1=" " ind2=" ">
   <subfield code="a">INST</subfield>
   <subfield code="b">UNIPILB</subfield>
   <subfield code="c">MAIN</subfield>
   <subfield code="e">20040709</subfield>
   <subfield code="h">657 HA</subfield>
   <subfield code="p">00107295</subfield>
   <subfield code="q">00107295</subfield>
   <subfield code="t">LOAN</subfield>
   <subfield code="y">0</subfield>
   <subfield code="4">1</subfield>
  </datafield>
 </record>
</collection>
