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Term: Accounting -> Change Book
Term:

Change Book

Definition:

The system for recording all the legislative changes made to the Governor's Budget and the final actions on the budget taken by the Legislature and Governor. A “Final Change Book” is published after enactment of the Budget Act and includes detailed fiscal information on the changes made by the Legislature, and by the Governor's vetoes.

Related terms:

Income statement (statement of earnings)

Bad debt expense
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