General Accounting Provisions

Sections

• 1
  Section 1 Introduction to System of Accounts and Reports
• 1-1
  Sec. 1-1 Applicability of system of accounts and reports.
• 1-2
  Sec. 1-2 Waivers from this system of accounts and reports.
• 1-3
  Sec. 1-3 General description of system of accounts and reports.
• 1-4
  Sec. 1-4 System of accounts coding.
• 1-5
  Sec. 1-5 Records.
• 1-6
  Sec. 1-6 Accounting entities.
• 1-7
  Sec. 1-7 Interpretation of accounts.
• 1-8
  Sec. 1-8 Address for reports and correspondence.
• 2
  Section 2 General Accounting Policies
• 2-1
  Sec. 2-1 Generally accepted accounting principles.
• 2-2
  Sec. 2-2 Basis of allocation between entities.
• 2-3
  Sec. 2-3 Distribution of revenues and expenses within entities.
• 2-4
  Sec. 2-4 Accounting period.
• 2-5
  Sec. 2-5 Revenue and accounting practices.