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
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