CFPSA :: Canadian Forces Personnel Support Agency - Corporate

A-FN-105

Foreword (Revised 6 Oct. 08)
Chapter 1 - Introduction
Chapter 2 - Financial Concepts (Revised 30 Jan. 09)
Chapter 3 - Organization and Responsibilities
Chapter 4 - Non-Public Property Audit (Revised 23 Jul. 03)
Chapter 5 - Principles of Internal Control (Revised 29 Sept. 03)
Chapter 6 - Control of Accountable Documents (Revised 23 Jan. 03)
Chapter 7 - Security of Non-Public Funds (Revised 17 Aug. 07)
Chapter 8 - Sales Taxes (Revised 23 Jan. 03)
Chapter 9 - Consolidated Banking System (Revised 23 Jan. 04)
Chapter 10 - Canadian Forces Central Fund Contributions - Loans and Grants (Revised 11 Aug 08)
Chapter 11 - Non-Public Funds Consolidated Insurance Program (Revised 23 Jan. 03)
Chapter 12 - Non-Public Funds Credit Cards (Revised 17 Aug. 07)
Chapter 13 - Chart of Accounts
Chapter 14 - Financial Statements
Chapter 15 - Financial Statement Checklist (Revised 20 Mar. 03)
Chapter 18 - Cash and Other Receipts (Revised 12 Feb. 03)
Chapter 19 - Accounts Payable and Disbursements (Revised 29 Jan. 03)
Chapter 20 - Payroll (Revised 14 Feb. 03)
Chapter 21 - Purchases (Revised 18 Oct. 06)
Chapter 22 - Transfers (Revised 18 Oct. 06)
Chapter 23 - Retail Price Changes (Revised 30 Sept. 03)
Chapter 24 - Requests for Credit, Returns and Repairs (Revised 18 Mar. 03)
Chapter 25 - Inventory Valuation
Chapter 26 - Stocktaking
Chapter 27 - Inventory Shrinkage, Spoilage/Breakage and Shortage/Overage
Chapter 28 - Fixed Assets (Revised 2 May 07)
Chapter 29 - Accounting for NPP Sponsorship and Donations (Revised 12 June 09)
Chapter 32 - Public Grants
Chapter 36 - Bar Operations
Chapter 37 - Mess Charges (Revised 15 June 03)
Chapter 38 - Function Recapitulation Voucher (Revised 14 Jan 04)
Chapter 41 - CANEX Outlets (Revised 15 Oct. 03)
Chapter 42 - Retail Stores (Revised 01 Oct. 03)
Chapter 43 - Grocery Stores (Revised 06 Oct. 03)
Chapter 44 - Combination Stores
Chapter 45 - Gas Bars
Chapter 46 - Food Services (Revised 29 Oct. 03)
Chapter 47 - Vending Operations (Revised 26 Nov. 03)
Chapter 48 - Warehouses (Revised 23 Jan. 04)
Chapter 49 - Special Services (Revised 07 Oct. 03)
Chapter 51 - Purchases - CANEX Retail Outlets and Central Billing
Chapter 52 - Credit Sales
Chapter 53 - Layaways and Special Orders
Chapter 54 - Lottery Tickets
Chapter 56 - Miscellaneous
List of Abbreviations
List of Forms
Index

Home > Corporate > Finance and Informatics > Foreword (Revised 6 Oct. 08)

FOREWORD

1. A-FN-105-001/AG-001, Policy and Procedures for Non Public Property (NPP) accounting, is issued on the authority of the Chief of the Defence Staff.

2. This electronic publication represents A-FN-105-001/AG-001 dated 31 Mar 95 with the proviso that, in cases where the information contained in a particular chapter is indicated with a revision date, the revised chapter supersedes the regulations specified in the 31 Mar 95 publication.

3. Suggestions for changes shall be forwarded through normal channels to National Defence Headquarters, Director General Personnel and Family Support Services, Chief Financial Officer.