TY - BOOK AU - Mikesell,R.Merrill AU - Hay,Leon Edwards TI - Governmental accounting T2 - Irwin series in accounting U1 - 657.835 23 PY - 1961///.[1962] CY - Homewood, Ill. PB - R.D. Irwin KW - Finance, Public KW - Accounting N1 - Includes bibliographies ER -