Transcription of 80.20 - Generally Accepted Accounting Principles
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80.20 - Generally Accepted Accounting Principles
Accepted Accounting PrinciplesSectionTitleEffective DatePage state adopts Generally Accepted Accounting Principles (GAAP)July 1, constitutes GAAP?July 1, GAAP requires fund accountingJuly 1, categories used in governmental accountingJuly 1, reporting requirementsJuly 1, is the financial reporting entity?July 1, focus and basis of accountingJune 1, for capital assets and long-term obligationsJuly 1, budgetary requirementsJuly 1, Discussion and AnalysisJuly 1, financial statementsJune 1, financial statementsJune 1, state adopts Generally Accepted Accounting Principles (GAAP)July 1, 2001 Generally Accepted Accounting Principles (GAAP) are uniform minimum standards of and guidelines to financial Accounting and reporting.
accounting principles for similar transactions covered in the above ... private business which is accounted for as a single entity, a governmental unit is accounted for through separate funds, each of which is a fiscal and accounting entity with a self -balancing s et of accounts.
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