TABLE OF CONTENTS

CHAPTER 1. OVERVIEW

1.1 What is the Purpose and Scope of the Accounting Handbook?
1.2 What Other Documentation Does This Handbook Reference?
1.3 Who Will Modify and Interpret the Handbook?
1.4 What is the Effective Date of this Handbook?
1.5 Where Can I Direct Questions and Comments?

CHAPTER 2. ASSETS

2.1 What is the Purpose of this Chapter?
2.2 What are the Authoritative Sources?
2.3 What are Assets and How are they Recognized?
2.4 What are the Requirements for the Ledgers?
2.5 What are the Specific Standards for Assets?
2.6 What are the Standards for Transfers of Assets Within the Federal
Government?

2.7 What are the Standards for Donated Assets?
2.8 What is the Procedure for Assets Held by Award Recipients?

CHAPTER 3. CHAPTER. LIABILITIES AND EQUITY OF THE U.S. GOVERNMENT

3.1 What is the Purpose of this Chapter?
3.2 What are the Authoritative Sources?
3.3 What are Liabilities and how are they Recognized?
3.4 What are the Requirements for the Ledgers?
3.5 What are the Specific Accounting Standards?
3.6 How are Compensated Absences Accrued?
3.7 What are Contingencies?
3.8 What is Equity of the U.S. Government?
3.9 What Equity Accounts Does the Department of Interior Use?

CHAPTER 4. REVENUES AND OTHER FINANCING SOURCES

4.1 What is the Purpose of this Chapter?
4.2 What are the Authoritative Sources?
4.3 What are the Specific Accounting Standards?

CHAPTER 5. FINANCIAL AND MANAGEMENT ACCOUNTING REPORTS

5.1 What is the Purpose of this Chapter?
5.2 What are the Authoritative Sources?
5.3 What are General Purpose Financial and Management Accounting Reports?
5.4 Who is Responsible for Financial Reporting?
5.5 What are the Principles of Financial Reporting?
5.6 What are the Requirements for Financial Statements?
5.7 What Reports are required by External Agencies?
5.8 What Internal Reports are required?
5.9 How Do Bureaus/Offices Measure Successful Reporting?

CHAPTER 6. GENERAL ACCOUNTING

6.0 What is the Purpose of this Chapter?
6.1 General Ledger Accounting
6.2 Grants and Cooperative Agreements
6.3 Gifts and Donations (G&D)
6.4 Cost Recovery/User Charges

CHAPTER 7. ACCRUAL ACCOUNTING

7.1 What is the Purpose of this Chapter?
7.2 What are the Authoritative Sources?
7.3 What is the Department of Interior Guidance?
7.4 Who is Responsible for Accrual Accounting?
7.5 What is the Definition of Accruals (Estimates)?
7.6 What are the Criteria for Developing Estimates?
7.7 What are the Categories for Which Estimates May Be Developed?
7.8 What are Some General Assumptions for Accounts Payable Accruals?

CHAPTER 8. MANAGERIAL COST ACCOUNTING

8.1 What is the Purpose of this Chapter?
8.2 What are the Authoritative Sources?
8.3 What are the Purposes for Using Cost Information?
8.4 What are the Managerial Cost Accounting Concepts?
8.5 What are the Managerial Cost Accounting Standards?
8.6 What Costing Method Does the Department of Interior Use?

CHAPTER 9. FISCAL OPERATIONS

9.0 What is the Purpose of this Chapter?
9.1 Payroll, Benefits, and Allowances
9.2 Uniform Allowances
9.3 Undelivered Orders
9.4 Records Management

APPENDICES

Appendix A, Acronym Glossary, explains the acronyms used in the Handbook
Appendix B, Glossary, contains a lexicon of financial terms used in the Handbook
Appendix C, Budget Object Class Codes