Florida Accounting Procedures
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How to fill out Accounting Procedures?
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FAQ
The Florida Accounting Information Resource (FLAIR) is a double entry, computer-based, general ledger accounting system, which is utilized to perform the State's accounting and financial management functions.
The Florida PALM Chart of Accounts (COA) was originally approved in 2020 and updated by the Project as part of the design activities for the Financials Wave Implementation. The Florida PALM COA establishes a standard structure for tracking and recording financial transactions.
The steps in the accounting cycle are identifying transactions, recording transactions in a journal, posting the transactions, preparing the unadjusted trial balance, analyzing the worksheet, adjusting journal entry discrepancies, preparing a financial statement, and closing the books.
The Division of Accounting and Auditing prepares and provides Financial Reports. We also make sure Florida taxpayers' dollars are well spent. We review the agreements that provide goods and services to the state and approve payment requests.
A chart of accounts is made up of five main accounts from the balance sheet and income statement: assets, liabilities, equity, revenue and expenses. These accounts are universal, and your business may incorporate additional industry-specific accounts and subaccounts.
In accounting, a standard chart of accounts is a numbered list of the accounts that comprise a company's general ledger. Furthermore, the company chart of accounts is basically a filing system for categorizing all of a company's accounts as well as classifying all transactions ing to the accounts they affect.
The 5 primary account categories are assets, liabilities, equity, expenses, and income (revenue) Once you understand how debits and credits affect the above accounts, it's easier to determine where to place your sub-accounts.
The chart of accounts (CoA) is an index of all financial accounts in a company's general ledger. There are 5 major account types in the CoA: assets, liabilities, equity, income, and expenses.
