Table of Contents
1
141
Accounting Procedures Handbook
I. OVERVIEW
6
II. CONTROL OBJECTIVES
7
I. OVERVIEW
20
I. OVERVIEW
25
II. CONTROL OBJECTIVES
25
III. PROCEDURES
25
IV. INTERNAL vs. STATE CHART OF ACCOUNTS
26
II. CONTROL OBJECTIVES
46
III. PROCEDURES
47
II. CONTROL OBJECTIVES
48
III. PROCEDURES
49
IV. CAPITAL ASSET PROCEDURES FOR CAPITAL ASSET ACCOUNTANT
57
VI. CAPITAL ASSET PROCEDURES FOR ASSET RECEIVERS
67
VII. HOW TO RECEIVE A CAPITAL ASSET
69
VIII. GENERAL CAPITAL ASSET POLICY
69
A. CAPITALIZATION POLICY
70
133
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