Prior to the creation of the Governmental Accounting Standards Board in 1984, which of the following organizations had the greatest influence over accounting concepts, principles, and standards for the state and local governments?
A. The National Council on Governmental Accounting (NCGA)
B. The National Association of College and University Business Officers (NACUBO).
C. The American Institute of Certified Public Accountants (AICPA).
D. The Comptroller General of the United States.
Question 2
Which of the following is not an advantage of the cash receipts journal?
a. Transactions can be recorded on one line.
b. Transactions involving debits to cash are recorded in one place.
c. Special columns are not used in the cash receipts journal.
d. Posting repetition is eliminated.
A historical timeline of regulatory acts, standards, and organizations
Michelangelo, The Creation of Adam (unrestored), ceiling of the Sistine Chapel.
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MANAGEMENT ACCOUNTING