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Louisiana Administrative Code
Title 28
Part XLI
LAC 28:XLI
Bulletin 1929―Louisiana Accounting and Uniform Governmental Handbook
State of Louisiana
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1
Purpose of Handbook
3
The Account Classification Structure
5
Fund Classifications
6
Measurement Focus and Basis of Accounting
7
Classification of Revenues and Other Sources of Funds
9
Classification of Expenditures and Other Uses of Funds
11
Classification of Balance Sheet Accounts
13
Personnel Requirements
15
Expenditure Requirements