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Some subjects,such as wages and hours,are compulsory subjects of collective bargaining.
Statement of Cash Flows
A financial report that details the inflows and outflows of cash within a company over a specific period.
Governmental Fund Types
Types of funds used by governmental entities to account for their financial resources, including general, special revenue, debt service, capital projects, and permanent funds.
Modified Approach
Modified Approach is a method in governmental accounting allowing certain assets to be reported at historical cost, exempt from the regular depreciation accounting if they are maintained at predefined condition levels.
Infrastructure Assets
Long-term physical assets that are critical for providing public services, including roads, bridges, and water supply systems.
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