financial statements. The general ledger is supported by various subsidiary ledgers that provide details for certain accounts in the general ledger. The general ledger is the foundation for the accumulation of data and reports.
Chart of Accounts
The chart of accounts is a systematic numbering system for the accounting system. Accounts are means by which differing effects or transactions can be categorized or collected.
RELATED POLICIES:
Business Policies and Procedures Manual
STATUTORY AND REGULATORY REFERENCES:
NACUBO Financial Accounting and Reporting Manual GAAP GASB
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