Accounting Policy Manual

Content Under Review

The content on this page is under review. While we work to provide the latest updates, all posted policies should be considered in effect. Significant policy changes will be communicated via email.

Accounting Policy Manual Table of Contents

The Accounting Policy Manual includes high-level policies and procedures to ensure that financial activity is recorded accurately and consistently across organizations, so that government-wide financial statements will comply with authoritative Governmental Accounting Standards Board (GASB) and legislative standards. Basic guidance on accounting requirements, including journal entry examples, is included in these documents. Accounting manual topics apply to all State of Georgia accounting organizations regardless of their accounting systems.

Refer to the State Reporting Structure and Chart of Accounts page for value listings within the chart structure and guidance on using the various accounting fields. The structure page also includes account definitions at the State Chart of Accounts (SCOA) level. The SCOA applies to all organizations in the State reporting entity regardless of their accounting systems. State organizations that do not use the prescribed SCOA values must be able to provide a mapping cross-reference to their local charts for purposes of year-end statewide reporting.