ACCOUNTING

Accounting periods

Appropriations, refunds, Minn. Statutes 2012 16A.155

Claims against the state, refunds, Minn. Statutes 2012 16A.155

Income and franchise taxes, Minn. Statutes 2012 289A.08, 2012 290.07, 2012 290.32

Refunds, state funds, Minn. Statutes 2012 16A.155

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2012 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2012 412.891

Investment companies, Minn. Statutes 2012 54.27

Regulated lenders, Minn. Statutes 2012 56.11

Requirements, see Accounting and bookkeeping under specific topics

Statewide accounting system, see STATEWIDE ACCOUNTING SYSTEM (SWA)

UFARS, see UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Accounting year, defined, Minn. Statutes 2012 309.50

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2012 412.891

Definitions

Accountants, Minn. Statutes 2012 326A.01

Charitable solicitations, Minn. Statutes 2012 309.50