CHAPTER 13 CHART OF ACCOUNTS

INTRODUCTION


1.   In keeping with the principle of a uniform accounting system
     throughout the Canadian Forces, general ledger account titles and
     numbers have been established for use by all bases/stations.


GENERAL


2.   Included at Annex A to this chapter are the General Ledger Chart
     of Accounts and account numbers for all NPF entities. Descriptions of
     these accounts are contained in Chapter 14.


3.   Accounts common to two or more outlets have been allotted a single
     number only. Bases employing a manual accounting system are required to
     assign alpha prefixes to distinguish between generic entities; for
     example, for a base having two retail stores, the sales accounts will
     bear the same account numbers plus an alpha prefix assigned to each by
     the base (eg. RN and RS prefixes for North and South retail store
     outlets respectively).


4.   Bases employing the ABACIS are required to use the EOS coding
     structure in accordance with the ABACIS Application Manual and Annex B.


5.   Bases shall adhere to the Chart of Accounts shown at Annex A. When
     it is deemed necessary to deviate from the account number allocated,
     bases shall forward a request for change to the responsible CHQ.


6.   Where the responsible CHQ endorses the request for change, the
     matter shall be presented to NDHQ/DNPFS for approval.