The following general ledger/commitment items are used to record revenue as category 2 and 3 of the Statement of Financial Activity (SoFA) report. The categories are outlined alphabetically. Each ...

Since basic fund accounting is driven by the need to classify resources, this chapter also covers revenue accounting. Generally accepted accounting principles (GAAP) is a technical accounting term ...

In addition, revenue accounting at the University of Colorado is also influenced by the Revenue Definition and Recognition section of the OUC's Accounting Handbook. Some of these revenue ...