Cal. Code Regs. tit. 2 § 903

Current through Register 2025 Notice Reg. No. 1, January 3, 2025
Section 903 - Accounting Principles
(a) Accounting Method. The accounting method with a general ledger employing a self-balancing group of accounts is prescribed.
(b) Accounting Basis. The accrual of expenditures is required. The accrual of revenues is optional.

Cal. Code Regs. Tit. 2, § 903