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DODD 7000.14-R VOL 4 CHAP 16 APP A
TABLE OF TRANSACTIONS
Organization:
DODD - DoD Directives Service
Year: 2012
Abstract: GENERAL
The Government of the United States (U.S.) has a great many types of transactions that finance its cost of operations that must be classified in ways for revenue accounting. The types of transactions may be exchange transactions; nonexchange transactions; other financing sources; revaluations; or transactions not recognized as revenues, gains, or other financing sources. Transactions may be between a government reporting entity and the public or between two reporting entities within the government (i.e., an intragovernmental transaction).
1. Guidance for the classification of specific revenue transactions occurring is set forth in the Statement of Federal Financial Accounting Standards No. 7, "Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting" SFFAS No. 7. This appendix provides information concerning accounting standards that may be used for classifying transactions that finance the Department of Defense's (DoD) cost of operations and a significant number of lesser transactions. Consult SFFAS No. 7, APPENDIX B when a transaction does not fall within any of the classifications included in this appendix. For the classifications included in this appendix, the number(s) appearing in parentheses following the classifications refer to the paragraph(s) of SFFAS No. 7.
2. Following the structure of SFFAS No. 7, APPENDIX B, the transactions in this appendix are divided into groups: nonexchange transactions; exchange transactions that produce revenue; other financing sources; gains and losses due to revaluation; and transactions that produce amounts not recognized as revenues, gains, or other financing sources.
3. Revenue from exchange transactions is subtracted from gross cost in determining the net cost of operations. (Gains and losses from exchange transactions also affect net cost) Revenue from nonexchange transactions is included in determining the net operating results and, hence, the change in net position. Other financing sources are included in determining net operating results and hence the change in net position. (SFFAS 7, Para. 240)
The Government of the United States (U.S.) has a great many types of transactions that finance its cost of operations that must be classified in ways for revenue accounting. The types of transactions may be exchange transactions; nonexchange transactions; other financing sources; revaluations; or transactions not recognized as revenues, gains, or other financing sources. Transactions may be between a government reporting entity and the public or between two reporting entities within the government (i.e., an intragovernmental transaction).
1. Guidance for the classification of specific revenue transactions occurring is set forth in the Statement of Federal Financial Accounting Standards No. 7, "Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting" SFFAS No. 7. This appendix provides information concerning accounting standards that may be used for classifying transactions that finance the Department of Defense's (DoD) cost of operations and a significant number of lesser transactions. Consult SFFAS No. 7, APPENDIX B when a transaction does not fall within any of the classifications included in this appendix. For the classifications included in this appendix, the number(s) appearing in parentheses following the classifications refer to the paragraph(s) of SFFAS No. 7.
2. Following the structure of SFFAS No. 7, APPENDIX B, the transactions in this appendix are divided into groups: nonexchange transactions; exchange transactions that produce revenue; other financing sources; gains and losses due to revaluation; and transactions that produce amounts not recognized as revenues, gains, or other financing sources.
3. Revenue from exchange transactions is subtracted from gross cost in determining the net cost of operations. (Gains and losses from exchange transactions also affect net cost) Revenue from nonexchange transactions is included in determining the net operating results and, hence, the change in net position. Other financing sources are included in determining net operating results and hence the change in net position. (SFFAS 7, Para. 240)
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DODD 7000.14-R VOL 4 CHAP 16 APP A
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| contributor author | DODD - DoD Directives Service | |
| date accessioned | 2017-09-04T17:19:57Z | |
| date available | 2017-09-04T17:19:57Z | |
| date copyright | 41183 | |
| date issued | 2012 | |
| identifier other | ZOTFCFAAAAAAAAAA.pdf | |
| identifier uri | http://yse.yabesh.ir/std;quessionid=162s-Sta0/handle/yse/143164 | |
| description abstract | GENERAL The Government of the United States (U.S.) has a great many types of transactions that finance its cost of operations that must be classified in ways for revenue accounting. The types of transactions may be exchange transactions; nonexchange transactions; other financing sources; revaluations; or transactions not recognized as revenues, gains, or other financing sources. Transactions may be between a government reporting entity and the public or between two reporting entities within the government (i.e., an intragovernmental transaction). 1. Guidance for the classification of specific revenue transactions occurring is set forth in the Statement of Federal Financial Accounting Standards No. 7, "Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting" SFFAS No. 7. This appendix provides information concerning accounting standards that may be used for classifying transactions that finance the Department of Defense's (DoD) cost of operations and a significant number of lesser transactions. Consult SFFAS No. 7, APPENDIX B when a transaction does not fall within any of the classifications included in this appendix. For the classifications included in this appendix, the number(s) appearing in parentheses following the classifications refer to the paragraph(s) of SFFAS No. 7. 2. Following the structure of SFFAS No. 7, APPENDIX B, the transactions in this appendix are divided into groups: nonexchange transactions; exchange transactions that produce revenue; other financing sources; gains and losses due to revaluation; and transactions that produce amounts not recognized as revenues, gains, or other financing sources. 3. Revenue from exchange transactions is subtracted from gross cost in determining the net cost of operations. (Gains and losses from exchange transactions also affect net cost) Revenue from nonexchange transactions is included in determining the net operating results and, hence, the change in net position. Other financing sources are included in determining net operating results and hence the change in net position. (SFFAS 7, Para. 240) | |
| language | English | |
| title | DODD 7000.14-R VOL 4 CHAP 16 APP A | num |
| title | TABLE OF TRANSACTIONS | en |
| type | standard | |
| page | 7 | |
| status | Active | |
| tree | DODD - DoD Directives Service:;2012 | |
| contenttype | fulltext |