Gaya APA

Hay, L, E., Engstrom, J, H. (1987). Essentials of accounting for gevernmental and not-for-profit organizations . Illinois: Irwin.

Gaya MLA

Hay, Leon, E., Engstrom, John, H. "Essentials of accounting for gevernmental and not-for-profit organizations". Illinois: Irwin, 1987. Text.