@book{14692,
	author = {Mikesell, R. Merrill and Hay, Leon Edwards,},
	title = {Governmental accounting /},
	publisher = {R.D. Irwin,},
	year = {c1961.[1962]},
	series = {Irwin series in accounting},
	address = {Homewood, Ill.,},
	edition = {3d ed.}
}