VPRS 14240 Annual Statement of Accounts

Public sector accounting systems comprise a structured collection of records which together document the financial transactions of the public agency. From cash books and journals, sub-totals for expenditure and revenue were consolidated into subsidiary ledgers. Figures in subsidiary ledgers were used to compile totals of income and expenditure that were recorded in the general ledger. Categories of income and expenditure were then aggregated under account segments for use in financial statements.The flow of information, however, is not always this straightforward.Finance StatementsExamples include: Statement of Operations, Balance Sheet, Profit and Loss Statement.Finance statements, which are usually published with an annual report, although they may be compiled at more regular intervals, provide the final summary of the agency's financial situation at a particular point in time. The types of statements and their format are generally determined by legislative requirements, and these in turn determine the nature of the accounts required to be maintained.The records document financial transactions of the agency. They contain summaries of money spent.

公共部门会计系统是一套结构化的记录集合，用于完整记录公共机构的各项财务交易。从现金账簿与日记账中生成的支出与收入分项总额，将被汇总至辅助分类账（subsidiary ledgers）。辅助分类账中的数据将用于编制总分类账（general ledger）中登记的收入与支出总金额。随后，收入与支出类别将按账户细分进行汇总，以供财务报表（financial statements）编制使用。
然而，信息的流转路径并非始终如此简单直接。
财务报表示例包括：运营状况表、资产负债表、损益表。
财务报表通常随年度报告（annual report）一同发布，不过也可按更频繁的周期编制，用于总结某一特定时点机构的财务状况。
报表的类型与格式通常由法律法规要求决定，而这又进一步明确了机构需维护的账户类型与属性。
上述记录完整记录了机构的财务交易，其中包含各项支出的汇总信息。