PURPOSE OF A SYSTEM OF ACCOUNTING - 7110
(Revised: 08/2020)
A uniform system of accounting is an organized arrangement of the accounting methods, procedures, and controls for all phases of financial record keeping. This system is designed to track, accumulate, organize, and present accurate and timely financial information and to be used in decision making. Uniformity of accounts and accounting procedures is needed to compare and consolidate data into statewide reports such as the annual budgets and financial reports.
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