Engstrom, John H. Essentials Of Accounting For Governmental And Not For Profit Organizations John H.Engstrom, Leon E.Hay - 5th.Ed. - Boston Irwin McGrawHill 1999 - xi, 396p. ill. 24cm. Include index.:p.391-396 ISBN: 0072903104 Subjects--Topical Terms: Administrative Agencies---United States---AccountingFinance,--Public---Accounting--United State-Nonprofit Organizations---United States---Accounting