Michigan Accounting Procedures
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FAQ
Uniform chart of accounts means a list of depart- ment established account titles and related code numbers that providers must use when reporting costs.
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.
How Do You Write Accounting Policies and Procedures? Title. This is the name of the policy or procedure. ... Prepared by and Effective Date. ... Policy. ... Purpose. ... Scope. ... Responsibilities. ... Procedures.
The Uniform Chart of Accounts is designed to serve basic legislative, budgetary, and accounting objectives. In addition, it provides a means for local units to meet additional legal requirements of the unit for budgeting and uniform accounting and reporting, regardless of the size of the unit.
The Uniform System of Accounts (USOA) is the basic reference document for the National Transit Database. It contains the accounting structure required by Federal Transit laws (previously Section 15 of the Federal Transit Act).
