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When can you not use cash basis accounting?

In general, the cash method of accounting cannot be used by: C corporations; partnerships that have one or more C corporations as a partner or partners; and. tax shelters.

Who is the auditor of the state in Ohio?

Ohio State Auditor State Auditor of OhioIncumbent Keith Faber since January 14, 2019StyleThe HonorableTerm lengthFour years, two term limitInaugural holderThomas Gibson 18034 more rows

Does GAAP apply to cash basis accounting?

Key Takeaways. There are two accounting methods practiced by companies: the accrual accounting method and the cash accounting method. Only the accrual accounting method is allowed by generally accepted accounting principles (GAAP).

What are the five required sections of a CAFR?

INTRODUCTORY Section. Table of Contents. FINANCIAL Section. Auditors Report. Notes to Financial Statements. General Disclosure Requirements (Similar to Notes to Financial Statements per the pre-Statement 34 reporting model as applicable and except as indicated below) STATISTICAL Section (as modified by Statement 44)

What can enterprise funds be used for?

Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges.

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