VPRS 14216 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（Public Sector Accounting Systems）是一套结构化的记录集合，用于完整记录公共机构的各类财务交易。从现金账簿与日记账中提取的支出与收入分项总额，会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，收入与支出类别会按照账户模块进行汇总，用于财务报表的编制。
不过，信息流转的流程并非始终如此简单直接。财务报表（Financial Statements）示例包括：运营表（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，不过也可按更频繁的周期编制，用于汇总呈现机构在特定时点的财务状况。
报表的类型与格式通常由法律法规要求所决定，而这又进一步明确了机构需维护的账户类型与属性。
上述各类记录用于完整记录机构的财务交易，其中包含各项支出的汇总信息。