Article Six of the United States Constitution Article Six of the United States Constitution Article Six of the United States Constitution establishes the laws and treaties of the United States made in accordance with it as the supreme law of the land, forbids a religious test as a requirement for holding a governmental position and holds the United States under the Constitution responsible for debts incurred by the United States under the Articles of Confederation. The first clause of the Article provides that debts contracted prior to the adoption of the Constitution remain valid, as they were under the Articles of Confederation. Clause two provides that the
Governmental accounting die Sentrale Owerheid van Suid-Afrika. Universiteit van Pretoria, 1993. (Original full text of the summary.) 4. Donald amcool The governmental accounting system sometimes uses the historic system of fund accounting. A set of separate, self-balancing accounts are responsible for managing resources that are assigned to specific purposes based on regulations and limitations. The governmental accounting system has a different focus for measuring accounting than private sector accounting. Rather than measuring the flow of economic resources, governmental accounting measures the flow of financial resources. Instead of recognizing revenue when they are earned and expenses when they are incurred, revenue is recognized