In addition, revenue accounting at the University of Colorado is also influenced ... Natural classification is based on the nature of each type of expense, such as salary, operating, travel, equipment ...

The following general ledger/commitment items are used to record revenue as category 2 and 3 of the Statement of Financial Activity (SoFA) report. The categories are outlined alphabetically. Each ...

Since basic fund accounting is driven by the need to classify resources, this chapter also covers revenue accounting. Generally accepted accounting principles (GAAP) is a technical accounting term ...

Accounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged. The term "accrual" refers to any individual entry recording revenue or expense in ...