New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1100 - FINANCIAL SOURCE CODING FOR LOCAL EDUCATIONAL AGENCIES
Part Rev 1103 - ACCOUNT STRUCTURE FOR ACCRUAL
Section Rev 1103.01 - Account Structure
Universal Citation: NH Admin Rules Rev 1103.01
Current through Register No. 12, March 21, 2024
(a) The accrual basis shall be used for the financial reporting of:
(1) Proprietary
funds;
(2)
Non-expendable trust funds; and
(3) Pension trust funds.
(b) Under the accrual basis, transactions shall be classified by fund and for:
(1)
Revenues by revenue source;
(2)
Expenditureby function; and
(3)
Balance sheet by balance sheet account.
#1536, eff 2-19-80; ss by #2053, eff 6-10-82; ss by #2723, eff 5-23-84, EXPIRED 5-23-90
New. #5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13
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