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Manual On The New Government Accounting System For Local Government Units
Manual On The New Government Accounting System For Local Government Units
Manual On The New Government Accounting System For Local Government Units
TABLE OF CONTENTS
Volume III
The Chart of Accounts
Page
Chapter 1. Introduction
Sec. 1. Definition 1
Sec. 2. Rationale 1
Sec. 3. Elements of Financial Statements 1
Sec. 4. Balance Sheet Accounts 2
Sec. 5. Revenue/Income and Expense Accounts 2
Sec. 6. Classification of Revenue/Income 3
Sec. 7. Classification of Expenses 3
Sec. 8. Intermediate Accounts 4
Sec. 9. Account Codes 4
Assets
Liabilities
Equity
Revenue/Income
Expenses
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