N.H. Code Admin. R. Rev 1103.01
Account Structure
Effective Dec 9, 2022#1536, eff 2-19-80; ss by #2053, eff 6-10-82; ss by #2723, eff 5-23-84, EXPIRED 5-23-90 New. #5072, eff 2-21-91, EXPIRED 2-21-97 New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22Department of Revenue Administration
(a) The accrual basis shall be used for the financial reporting of:
- (1) Proprietary funds;
- (2) Non-expendable trust funds; and
- (3) Pension trust funds.
(b) Under the accrual basis, transactions shall be classified by fund and for:
- (1) Revenues by revenue source;
- (2) Expenditure by function; and
- (3) Balance sheet by balance sheet account.
Source. #1536, eff 2-19-80; ss by #2053, eff 6-10-82; ss by #2723, eff 5-23-84, EXPIRED 5-23-90 New. #5072, eff 2-21-91, EXPIRED 2-21-97 New. #6476, eff 3-26-97; ss by #8306, eff 3-22-05; ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22