N.H. Admin. Code § Rev 1104.01

Current through Register No. 50, December 12, 2024

Section Rev 1104.01 - Account Structure

(a) The modified accrual basis shall be used for the financial reporting of:

(1) Governmental funds;

(2) Expendable trust funds; and

(3) Fiduciary funds.

(b) Under the modified accrual basis, transactions shall be classified by fund and for:

(1) Revenues by revenue source;

(2) Expenditure by function; and

(3) Balance sheet by balance sheet account.

N.H. Admin. Code § Rev 1104.01

#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