Uniform System of Accounts for Cooperative Housing Corporations (4370.3)
| Transmittal | |
| Table of Contents | |
| CHAPTER 1: INTRODUCTION | |
| CHAPTER 2: COMPUTERIZED AND MANUAL FINANCIAL ACCOUNTING | |
| CHAPTER 3: INSTRUCTIONS FOR THE PREPARATION OF THE ANNUAL OPERATING BUDGET | |
| CHAPTER 4: INSTRUCTIONS FOR THE PREPARATION OF THE MONTHLY REPORTS | |
| CHAPTER 5: REQUIREMENTS FOR ANNUAL FINANCIAL REPORTS AND SUPPORTING DATA | |
| CHAPTER 6: HUD CHART OF ACCOUNTS | |
| APPENDIX 1 - Budget Worksheet Income and Expense Projections | |
| APPENDIX 2 - Monthly Revenue/Expense Schedule | |
| APPENDIX 3 - Statement of Financial Position | |
| APPENDIX 4 - Schedule A Monthly Report for Establishing Net Income | |
| APPENDIX 5 - Monthly Report of Excess Income | |
| APPENDIX 6 - Schedule of Calculating Excess | |
| APPENDIX 7 - Statement of Profit and Loss | |
| APPENDIX 8 - Statement of Cash Flows | |
| APPENDIX 9 - Statement of Retained Earnings | |
| APPENDIX 10 - Independent Auditor's Report - Unqualified Opinion | |
| APPENDIX 11 - Auditor's Report on the Internal Control Structure | |
| APPENDIX 12 - Auditor's Report on Compliance | |
| APPENDIX 13 - Auditor's Management Letter or Schedule of Findings | |
| APPENDIX 14 - Glossary | |
| APPENDIX 15 - Acronyms |