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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Policies and Regulations",
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            "text": "POLICY TITLE: Basis of Accounting"
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            "text": "APPLIES TO:\nAll Departments and Divisions"
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            "text": "ADMINISTRATIVE AUTHORITY:\nDivision of Finance and Administration\nChief Financial Officer (CFO)"
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            "text": "APPROVED BY:\nKentucky State University Board of Regents"
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            "text": "EFFECTIVE DATE:\nAugust 8, 2025"
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            "text": "NEXT REVIEW DATE:\nAugust 8, 2028"
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            "text": "In accordance with Kentucky Revised Statutes, Kentucky State University (KSU) maintains its financial records and prepares its financial statements using the accrual basis of accounting. This policy ensures conformity with Generally Accepted Accounting Principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB) and other relevant authorities to ensure accurate and transparent financial reporting."
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            "text": "DEFINITIONS:",
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            "text": "Accrual Basis of Accounting",
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            "text": "A method of accounting where revenues are recognized when earned and expenses are recorded when an obligation has been incurred, without regard to the date of the actual receipt or payment of cash."
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            "text": "Generally Accepted Accounting Principles (GAAP)",
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            "text": "The common set of accounting principles, standards, and procedures that entities must follow when they"
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