Volume I - Accounting System — AARC, State of Hawaii DAGS

Foreward and Table of Contents

Foreword and Table of Contents (Various)

Part 100 Introduction to the Accounting Manual

Section 110 Statement of Purpose (07/01/69)

Section 120 Scope of the Accounting Manual (07/01/69)

Section 130 Control of the Accounting Manual (01/15/71)

Section 150 Revisions to the Accounting Manual (01/15/71)

Part 300 Organization for Financial Administration

Section 310 General Comments (07/01/69)

Section 320 The Governor (07/01/69)

Section 330 The Legislature (07/01/69)

Section 340 Department of Budget and Finance (07/01/69)

Section 350 Department of Accounting and General Services (07/01/69)

Section 360 Dept Administrative Services Offices (07/01/69)

Part 400 General Nature of the Accounting System

Section 410 Purpose and Objectives (07/01/69)

Section 420 Governmental Accounting Principles (07/01/69)

Section 430 Fund Structure (07/01/69)

Section 440 Books of Original Entry (07/01/69)

Section 450 General Ledgers (07/01/69)

Section 460 Subsidiary Ledgers (07/01/69)

Section 470 Budgetary Control Accounting (03/01/82)

Section 480 Dept Accounting and Reporting (03/01/77)

Section 481 Dept Accounting Requirements (03/01/77)

Section 483 Dept Internal Control Systems (03/01/77)

Section 485 Dept Reporting Requirements (03/01/77)

Part 600 Uniform Accounting Code

Section 610 General Comments (07/01/69)

Section 630 Coding Structure (07/01/69)

Section 640 Description of Code Fields (07/01/73)

Section 661 Code Listings- Transaction Codes (Various)

Section 662 Code Listings - Fund Codes (07/01/82)

Section 671 Code Listings-Expending Agency Codes (11/01/92)

Section 675 Code Listings-Source Codes (Various)

Section 676 Code Listings-Source Codes - Taxes (Various)

Section 677 Code Listings-Source Codes-Revenues from Other Agencies (03/01/96)

Section 678 Code Listings-Source Codes-Charges for Current Services (Various)

Section 679 Code Listings-Source Codes-Non-Revenue Receipts (Various)

Section 680 Code Listing-Source Codes-Definitions (Various)

Section 685 Code Listings-Object Codes (Various)

Section 686 Code Listings-Object Codes (Various)

Section 691 Code Listings - Location Codes (07/01/69)

Part 900 Appendix

Section 901 Chart of General Ledger Accounts (Various)

Section 902 Explanation of General Ledger Accounts (Various)

Section 903 Glossary (07/01/69)

Contact Information