April 2011
Intermediate to advanced
304 pages
11h 23m
English
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CHAPTER 3Accounting System Requirements
An accounting system is a combination of records, internal controls, and written policies and procedures, all of which function together in the process of estimating, accumulating, and reporting financial data. An adequate accounting system is important for any business; however, an adequate accounting system is especially important for government contractors. A government contractor must establish an accounting system consistent with “generally accepted accounting principles” (GAAP) and any other contractual requirements.
In addition to establishing an accounting system that meets GAAP requirements for financial reporting, government contractors must establish a system that records the incurrence of ...
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