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Cal. Code Regs. tit. 2, § 903 – Accounting Principles. | Midpage
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California Code of Regulations
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Chapter 2. State Controller
Subchapter 1. Accounting Procedures for Counties
Article 1. General
§ 903
Cal. Code Regs. tit. 2, § 903
Accounting Principles.
State of California
(a) Accounting Method. The accounting method with a general ledger employing a self-balancing group of accounts is prescribed.
(b) Accounting Basis. The accrual of expenditures is required. The accrual of revenues is optional.