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