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Federal Accounting Corner Archives
By: Simcha Kuritzky, CGFM CPA
Reimbursement Surpluses and Shortfalls
When are an Accounting System's Pro Forma Transactions Compliant with the Standard General Ledger (SGL)?
How Can One be in Two Places at Once (when one's really on the SBR)?
Accounting for Accounting Model Changes
Lies, Damn Lies, and Statistics
Writing Off Public Expenditure Receivables and Advances
Authority: Obligation or Empowerment?
Appropriation Corrections in the Journal and on the SF-224 (Part II)
Appropriation Corrections in the Journal and on the SF-224 (Part I)
Navigating the Transaction Jungle—Paid Expenditures
Navigating the Transaction Jungle—Unpaid Expenditures
Upward and Downward Adjustments Inflation
Correcting Reimbursement Activity
Posting Model for Prepayments
Rewriting History? Part II--Data Model Changes
Rewriting History? Part I--Accounting Model Changes
One Transaction, Two Vendors
Writing Off Bad Debts Related to Revenue
Eliminations
What are Prepayments?
Linking Expenses and Expenditures
Receipts Versus Collections Versus Deposits
Linking Equity with Budgetary Account Balances