Accounting Policies Handbook (1980.1)
| Full Handbook (Update in Progress) | |
| Transmittal - Change 10 | |
| Transmittal - Change 9 | |
| Transmittal - Change 8 | |
| Transmittal - Change 7 | |
| Transmittal - Change 6 | |
| Transmittal - Change 5 | |
| Transmittal - Change 4 | |
| Transmittal - Change 3 | |
| Transmittal - Change 2 | |
| Transmittal - Change 1 | |
| Transmittal | |
| Table of Contents | |
| CHAPTER 1: OVERVIEW AND AUTHORITY | |
| CHAPTER 2: CONSOLIDATED STATEMENTS | |
| CHAPTER 3: GRANT ACCRUAL POLICY. (See the Departmental Grant Accrual Policy [14-002] for the current policy handbook) | |
| CHAPTER 4: PURCHASE CARD ACCRUAL POLICY | |
| CHAPTER 5: GOODS AND SERVICES RECEIVED BUT NOT INVOICED | |
| CHAPTER 6: (RESERVED) | |
| CHAPTER 7: ACCOUNTING FOR GENERAL PROPERTY, PLANT, AND EQUIPMENT (PP&E) | |
| CHAPTER 8: ACCOUNTING SUBLEDGER RECONCILIATION | |
| CHAPTER 9: Prepayment and Advances | |
| CHAPTER 10: Public Notice, Regulations, and Funding Type from GAAP Perspective | |
| APPENDIX 1: Definitions | |
| APPENDIX 2: SFFAS 10, Accounting for Internal Use Software | |
| APPENDIX 3: SFFAS 6, Accounting for Property, Plant, and Equipment | |
| APPENDIX 4: (RESERVED) | |
| APPENDIX 5: (RESERVED) | |
| APPENDIX 6: (RESERVED) | |
| APPENDIX 7: ARC Subledger to GL Reconciliation | |
| APPENDIX 8: Sample ARC Outage Report | |
| APPENDIX 9: Purchase Card Accrual Procedures and Responsibilities | |
| APPENDIX 10: Goods and Services Received But Not Invoiced Procedures and Responsibilities | |
| APPENDIX 11: FRD Departmental Clearance Review Form |