Other Related Documents
Acknowledgements Preface Amendment Record Sheet
1.0 INTRODUCTION
1.1 Objectives of the Manual 1.2 Limitation of Manual 1.3 Applicability of the Manual 1.4 Description of Accrual Accounting, Accounting for Appropriations and Other Authorities and Reporting by Objects
1.4.1 Accrual Accounting 1.4.2 Accounting for Appropriations and other Authorities 1.4.3 Reporting by Objects
1.5 Identifying Important Differences
1.5.1 Expenditures versus Expenses versus Disbursements 1.5.2 Revenues versus Receipts
1.6 Guidance on Accrual Accounting 1.7 Other guidance 1.8 Departmental Reporting
2.0 ACCOUNTING PRINCIPLES
2.1 Going Concern 2.2 Historical Cost 2.3 Matching Principle 2.4 Consistency 2.5 Materiality 2.6 Substance over Form
3.0 ASSETS
3.1 Cash 3.2 Receivables
3.2.1 Accounts Receivable 3.2.2 Loans Receivable - General 3.2.3 Accountable Advances 3.2.4 Debt Deletions
3.3 Inventories 3.4 Prepayments (including Prepaids and Deferred Charges) 3.5 Capital Assets
3.5.1 Tangible Capital Assets 3.5.1.1 Capital Leases 3.5.1.2 Assets Under Construction
4.0 LIABILITIES
4.1 Accounts Payable 4.2 Deferred Revenues 4.3 Loan Guarantees 4.4 Future Site Restoration Costs
5.0 NET ASSETS (LIABILITIES)
6.0 REVENUE
6.1 Respendable versus Non-Respendable Revenue 6.2 Unrestricted Gifts, Bequests, Donations
7.0 EXPENSES
7.1 Operating Expenses 7.2 Grants and Contributions 7.3 Compensation 7.4 Services Provided Without Charge
8.0 CONTROL ACCOUNTS
9.0 OTHER ACCOUNTING POLICIES AND DISCLOSURES
9.1 Specified Purpose Accounts
9.1.1 Prepayments 9.1.2 Endowments 9.1.3 Restricted Gifts, Bequests, Donations 9.1.4 Cost-Sharing and Joint Project Agreements 9.1.5 Trust Accounts 9.1.6 Deposit Accounts 9.1.7 Court Awards
9.2 Foreign Currency Transactions 9.3 Sales Tax 9.4 Contingencies 9.5 Commitments 9.6 Environmental Liabilities 9.7 Non-Monetary Exchanges 9.8 Transfers
9.8.1 Conditional Repayable Contributions
9.9 Funds Administered by Departments on Behalf of OGDs
10.0 FINANCIAL STATEMENTS LEXICON LIST OF ACRONYMS INDEX
