State and Local Government Internet Research
The purpose of accounting is to provide financial information to management and the public. Generally accepted accounting principles (GAAP) are the minimum standards
and guidelines for financial accounting and reporting for state and local governments.
These principles were developed to establish requirements for the fair presentation and
comparability of financial information among governments. Adherence to GAAP ensures
that financial reports of all local governments will contain the same types and categories of funds and account groups and that the financial data will be based on the sam…
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