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Tài khoản phân loại. Các phân loại tài khoản được sử dụng trong các báo cáo tài chính phù hợp với các phân loại rộng được khuyến cáo trong Chính phủ, Kiểm toán và Kế toán báo cáo tài chính ban hành vào năm 1988 bởi cán bộ Chính phủ Tài chính Hiệp hội Kế toán Mississippi Quận tài chính Hướng dẫn sửa đổi, bổ sung năm 1993 của Văn phòng Kiểm toán Nhà nước . | HANCOCK COUNTY Notes to Financial Statements For the Year Ended September 30 1995 Hancock Port and Hancock Harbor Medical Commission Center Total Equity - Beginning Accounting change 0 1 331 314 0 3 713 008 _ 0 5 044 322 Equity - Beginning restated 1 331 314 3 713 008 5 044 322 Equity - Ending 1 324 946 6 185 983 _ 7 510 929 C. Basis of Presentation. The accompanying general purpose financial statements have been prepared in conformity with generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board. D. Account Classifications. The account classifications used in the financial statements conform to the broad classifications recommended in Governmental Accounting Auditing and Financial Reporting as issued in 1988 by the Government Finance Officers Association and the Mississippi County Financial Accounting Manual as revised in 1993 by the Office of the State Auditor. E. Fund Accounting. The financial activities of the county are recorded in individual funds and account groups used to report financial position and results of operations. Fund accounting is used to demonstrate legal compliance and to aid financial management by segregating transactions relating to certain government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with specific regulations restrictions or limitations. An account group is a financial reporting device designated to provide accountability for certain assets and liabilities that are not recorded in funds because they do not directly affect net expendable available financial resources. The following fund categories which are further subdivided into separate fund types are utilized by the county GOVERNMENTAL FUND TYPES General Fund - This fund is used to account for all activities of the general government for which a separate fund has not .
