TY - GEN AU - Tierney,Cornelius E. AU - Calder,Philip T.(jtauth) TI - Governmental accounting : : procedures & practices 1985 SN - 0444008780 U1 - 352.1710973 PY - 1985/// CY - New York PB - Elsevier science publishing company KW - Local finance-United States-Accounting N1 - HB ER -