Government Accounting Manual (GAM) for Local Government Units

It shows the basic features and policies, the local government accounting plan, discussion on the accounting of  the major types of  transactions,  the illustrative accounting entries, the financial statements and other  related records.

It contains the various formats of the journals and ledgers, registries, records, reports and forms including instructions on their use.

It includes the list of accounts and the definitions/descriptions of each account.