Counties
County Accounting Manual
Section I-Governmental Accounting (GAAP):
- Governmental Accounting
- Changes in Fund Structure and Use of Funds
- Classification of Funds and Self Balancing Accounts
- Definitions of Funds
- Measurement Focus Basis of Accounting (MFBA)
- Chart of Accounts Introduction
- County Fund Structure
- County Fund Definitions
- General Ledger Account Definitions
- Revenue Accounts Introduction
- Revenue Accounts
- Expenditures Functions/Departments
- Character and Object Classifications
- County Budget Guidelines
- Annual Budget Process
- Budget Structure
- Departmental Budget Requests
- Planning
- Budget Review and Adoption
- Surplus Funds
- Levy Limits
- County Budget Forms
- County Budget Worksheets
- Accounting Records
- Source Documents
- Purchasing Procedures (Optional)
- Books of Original Entry
- Journals
- Books of Final Entry
- Other Accounting Records
- Minutes
- Voucher for Payment
- Purchase Order
- General Journal
- Cash Receipts Journal
- Check Register
- Payroll Journal
- Purchase Order Journal
- Voucher Register
- General Ledger Activity History List
- General Ledger
- Revenue Budget Record
- Expenditure Budget Record
- Daily Balance Record
- Subsidiary bank Ledger and Investment Transaction Record
- Control Record of Interest Bearing Deposits and Investments
- Contract Real Estate Sales Records
- Registered Warrant Register
- Auditor's Monthly Settlement with Treasurer
- Receipt Procedures
- Noncash Transactions Procedures
- Disbursement Procedures
- Capital Asset Record and Depreciation Schedules
- Useful Life Table
- Tax Receipts Journal
- Tax Apportionment Record
- Tax Account Record
- Real Estate Tax List
- School Transmittal
- Municipal Transmittal
- Township Transmittal
- Statement of Notification of Added/Abated Taxes
- Annual Report
- Government-Wide Reporting Versus Fund Financial Statements
- Changes in Budgetary Reporting
- Government-Wide Financial Statements
- Governmental Fund Financial Statements
- Proprietary Fund Financial Statements
- Fiduciary Fund Financial Statements
- Reconciliation from Fund to Government-Wide Statements
- Ambulance Districts
- Rural Fire Protection Districts
- Statement of Changes in Cash Balances and Cash Assets
- Modified Cash Basis
- GAAP Basis
Recent changes to the County Accounting Manual
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