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State of Kansas
GAAP Policy and Procedure Manual
| # |
Topic |
| A1. |
Cash and Cash Equivalents / Investments |
| A2. |
Receivables / Revenues |
| A3. |
Inventories |
| A4. |
Land, Buildings, Property and Equipment |
| A5. |
Infrastructure |
| A6. |
Prepaid Items |
| # |
Topic |
| L1. |
Accounts Payable |
| L2. |
Contract Retention / Retainage |
| L3. |
Salaries Payable |
| L4. |
Deferred Revenue |
| L5. |
Leases Payable |
| L6. |
Bonds Payable, Notes Payable, and Other Long Term Debt |
| L7. |
Compensated Absences Liability |
| L8. |
Claims and Judgements |
| # |
Topic |
| N1. |
Restricted Net Assets |
| # |
Topic |
| F1. |
Reporting Entity / Component Units |
| F2. |
Financial Statement Format |
| F3. |
Financial Statement Preparation |
| F4. |
Fund / Account Classifications |
| F5. |
Reporting of Interfund Activities, Balances and Eliminations |
| F6. |
Functional Reporting of Expenses |
| F7. |
Reporting of KPERS |
| F8. |
Consideration of GASB Statement 20 |
| F9. |
Budgetary Schedules |
| F10. |
Other Financing Sources and Uses and Special and Extraordinary Items |
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