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Accounting Procedures Manual

The Accounting Procedures Manual for the State of Georgia was developed by and is maintained by the Department of Audits and Accounts.  This Accounting Procedures Manual replaces the old Accounting Procedures and Instructions Manual.  The complete revised edition of the Accounting Procedures Manual is presented in portable document format (PDF).

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Updated Chart of Accounts and Definitions effective July 1, 2006

Accounting Procedures Manual for the State of Georgia

Note:  Although this version of the Accounting Procedures Manual contains numerous updates for GASB No. 34, there may be a need for additional updates based on GASB No. 34 implementation.  As these updates are identified, they will appear in the updates table which is linked below.

Click here for updates not yet included within the text and/or tables of the Accounting Procedures Manual.