Budget Basis of Accounting

A Budget Basis of Accounting is a basis for accounting for ...

• See: Budget Cash Basis, Fund Budget.

---

---

References

2016

• (City Council of Barnstable, 2016b) ⇒ Town of Barnstable. (2016). “Town of Barnstable Adopted Operating Budget - 2017."
  • QUOTE: Budget basis of accounting: The Town’s general fund and enterprise fund budgets are prepared on a basis other than generally accepted accounting principles (GAAP basis). The actual results of operations are presented on a “budget (cash) basis” to provide a meaningful comparison of actual results with the budget.

---