Accounting Principles and Standards Handbook

Table of Contents:

Chapter 1: Introduction
Chapter 2: Background
Chapter 3: Legal and Regulatory Requirements
Chapter 4: Accrual Accounting
Chapter 5: Financial Reporting
Chapter 6: Internal Controls
Chapter 7: Administrative Control of Funds
Chapter 8: Assets
Chapter 9: Liabilities
Chapter 10: Net Position
Chapter 11: Fees and Revenues
Chapter 12: Managerial Cost Accounting
Chapter 13: Grants and Subsidies
Chapter 14: Payroll, Benefits, and Allowances
Chapter 15: Records Management
Chapter 16: Gifts and Bequests
Glossary: Glossary of Accounting Principles and Standards Terms

Links to Other DOC Handbooks:

• Cash Management Policies and Procedures Handbook
• Credit and Debt Management Operating Standards and Procedures Handbook
• Gifts and Bequests Fund Standard Operating Procedures
• Standard Accounts Payable Business Rules Handbook
• Working Capital Fund & Advances and Reimbursements Handbook