Manual of accounts prescribed by the State Department of Audit for the use of Mississippi municipalities
Originally published by: Mississippi. State Board of Public Accountancy
Abstract
It is the purpose of this manual to present a uniform accounting system for municipalities which will meet the minimum needs of all cities, towns and villages in the State of Mississippi. No attempt has been made to provide for every type of function engaged in by all of the municipalities, but rather to prescribe a system of accounting which shall be used as the basis for proper records. The system may be enlarged to embrace activities not mentioned herein or may be contracted to fit the needs of the smaller town. When, however, uniformity of account titles is maintained and instructions are followed for classification of revenue receipts and expenditures, it will be possible to present at any time uniform information with respect to operations of the municipalities as a whole. Anyway, it is to be remembered that each municipality of the state is now required by law (H.B. 79, Laws of 1950) to install and keep such uniform system of accounts as shall be prescribed by the State Auditor, as the head of the State Department of Audit, or by the Director thereof, with only such deviations therefrom as may be necessary.