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doc16013 fa-basis-of-accounting-policy-2024.pdf
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"text": "In accordance with the Kentucky Revised Statutes applicable to institutions of higher education, Kentucky State University (KSU) adopts the accrual accounting method. Under the accrual accounting method, revenues are recognized when earned and expenses are recorded when an obligation has been occurred. This method of recording revenue and expenses is without regard to the date of receipt or payment of cash."
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"text": "The accounting procedures used by KSU conform to general accepted accounting principles (GAAP), as prescribed by the Governmental Accounting Standards Board (GASB), including Statement Number 34, Basic Financial Statement and Management's Discussion and Analysis for State and Local Governments, and Statement Number 35, Basic Financial Statements and Management's Discussion and Analysis of Public Colleges and Universities, issued June and November 1999, respectively."
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