VPRS 14180 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.

公共部门会计系统由一套结构化的记录集构成，该记录集可完整记录公共机构的所有财务交易活动。支出与收入的小计项会从现金簿与日记账中提取，并被汇总至辅助分类账（subsidiary ledgers）。辅助分类账内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照账户细分项进行归集，用于财务报表（financial statements）的编制。不过，实际的信息流转流程并非总是如此简单直接。财务报表示例包括：运营状况表（Statement of Operations）、资产负债表（Balance Sheet）、损益表（Profit and Loss Statement）。财务报表通常随年度报告一同发布，尽管也可按更短的时间间隔编制，用于呈现特定时点机构财务状况的最终汇总信息。报表的类型与格式通常由法律法规要求所确定，而这又进一步明确了机构需维护的账户的属性与类型。上述记录用于记录机构的财务交易，其中包含了各项支出款项的汇总信息。