Official Nebraska Government Website
Official Nebraska Government Website

Nebraska Auditor of Public Accounts
Charlie Janssen

Accountability, Integrity, Reliability

Nebraska Accounting Code Manual for Counties


Contents


Chapters

 

  1. OVERVIEW
  2. BALANCE SHEET ACCOUNTS
    1. Assets and Other Debits: Code and Definitions
    2. Liabilities and Other Credits: Code and Definitions

  3. FUND ACCOUNTS
    1. Numerical Fund Codes
    2. Citations and Definitions

  4. REVENUE ACCOUNTS
    1. Numerical Revenue Codes
    2. Citations and Definitions

  5. EXPENDITURE ACCOUNTS
    1. Expenditure Function Codes
    2. Expenditure Object Codes
    3. Code Definitions