Accounting: Principles and Standards

Title 2 of the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies states the principles and standards for accounting to be observed by Federal agencies and gives instructions for obtaining the Comptroller General's approval of Federal agency accounting systems.

The title is being published in pamphlet form, in addition to the regular format for insertion in the GAO Manual, to encourage wider distribution and use of this material in the Federal agencies.