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Full-Text Articles in Social and Behavioral Sciences
General Fixed Asset Accounting, Dick Phebus
General Fixed Asset Accounting, Dick Phebus
MTAS History
A MUNICIPALITY'S FIXED ASSETS are tangible assets bought or obtained through past transactions or events. They include buildings, equipment, improvements other than buildings, and land. In the private sector, these assets are generally referred to as property, plant, and equipment.
Accounting Procedures For State Street Aid Funds, William T. Chaffin
Accounting Procedures For State Street Aid Funds, William T. Chaffin
MTAS History
Public Chapter No. 1 of the 1953 General Assembly, effective July 1, 1953, grants to municipalities the proceeds of one cent of the state gasoline tax. The enabling act, however, restricts expenditures to street aid purposes and puts forth various requirements that municipalities must meet related to financial and accounting procedures.