The Guide is divided into six sections, now called "Enclosures" versus "Chapters" in the previous versions. These sections include:
- Introduction to the Defense Contract Audit Agency
- Preaward Surveys of Prospective Contractor Accounting Systems (an excellent resource for contractors needing to ensure their accounting systems will meet Government contracting requirements)
- Price Proposals
- Cost Accounting Standards
- Contract Financing and Interim and Final Vouchers
- Incurred Cost Proposals
This generic guide represents DCAA's "view" of how things should happen in Government contracting. Sometimes practice and theory diverge. Nevertheless, Government contractors and prospective Government contractors will find a wealth of information in it and we believe it is a good addition to contractor' libraries.