Hay, Leon Edwards, 1923- Accounting for governmental and nonprofit entities Leon E. Hay - 6th ed. - Homewood, Ill R. D. Irwin 1980 - xv, 762 p. 25 cm. - The Willard J. Graham series in accounting . Fifth ed. published in 1974 under title: Governmental accounting Subjects--Topical Terms: Finance, Public--AccountingNonprofit organizations--Accounting Dewey Class. No.: 657 / .95