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首页> 美国政府科技报告 >Rural Transportation Accounting: A Model Uniform Accounting System for Rural and Specialized Transportation Providers
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Rural Transportation Accounting: A Model Uniform Accounting System for Rural and Specialized Transportation Providers

机译：农村交通会计：农村专业运输供应商的统一会计制度

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The report presents a standard accounting system for use by coordinated rural or specialized transportation services. Developed by the eight state Transportation Accounting Consortium with the help of 16 providers around the country, the system was designed to meet the needs of transportation providers who are funded from a variety of sources and have a variety of reporting requirements placed on them. The streamlined system described here has a chart of accounts (list of standard cost categories) based on UMTA's Section 15 standards, modified slightly to meet the needs of social service agencies for client-specific data. The manual describes how to implement the accounting system, using a case study of an imaginary provider as an example. The manual includes a detailed breakout of the account categories and their definitions. The manual should be of special interest to managers and bookkeepers of rural and specialized transportation systems.

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