TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Part of the Government Accounting System which collects, authenticates, validates, records, and reports all financial transactions of the Government of Canada. It is administered by the Receiver General for Canada and consists of the Central Data Bank, the Central Agencies Information System(CAIS), the Departmental Reporting System(DRS), their associated input subsystems and all output therefrom.  3, record 1, English, - Central%20Accounting%20System

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Le receveur général est chargé d'inscrire dans le système central de comptabilité les données sur les opérations que lui fournissent les ministères et les organismes, de les traiter conformément à la classification uniforme requise par la loi ou par le Conseil du Trésor et de présenter des rapports aux divers utilisateurs du Parlement, des organismes centraux et des ministères.  3, record 1, French, - Syst%C3%A8me%20central%20de%20comptabilit%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The number of types of reports that can be called accounting reports is very large ... three major ones [are] statements of financial position, statements of income, and statements of resource flows.  2, record 2, English, - accounting%20report

Record number: 2, Textual support number: 2 CONT

Specialized accounting reports are prepared... by extracting from the data bank all transactions with source codes which identify cash receipts, expenditures, and transfers between appropriations... to meet the needs of such organizations as the Department of Finance, the Bank of Canada and Statistics Canada for information on the government as a whole.  3, record 2, English, - accounting%20report

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish