|
Foreword (Revised 14 Jan. 04)
|
|
|
Introduction |
|
|
Financial Concepts |
|
|
Organization and Responsibilities |
|
|
Non-Public Property Audit (Revised 23 Jul. 03) |
|
|
Principles of Internal Control (Revised 29 Sept. 03) |
|
|
Control of Accountable Documents
(Revised 23 Jan. 03) |
|
|
Security of Non-Public Funds (Revised 21 Aug. 07) |
|
|
Sales Taxes (Revised 23 Jan. 03) |
|
|
Consolidated Banking System (Revised 23 Jan. 04) |
|
|
Canadian Forces Central Fund Contributions - Loans and Grants (Revised 30 April 04) |
|
|
Non-Public Funds Consolidated
Insurance Program (Revised 23 Jan. 03) |
|
|
Non-Public Funds Credit Cards (Revised 21 Aug. 07) |
|
|
Chart of Accounts
|
|
|
Financial Statements |
|
|
Financial Statement Checklist (Revised 20 Mar. 03) |
|
|
Cash and Other Receipts (Revised 12 Feb. 03) |
|
|
Accounts Payable and Disbursements
(Revised 29 Jan. 03) |
|
|
Payroll (Revised 14 Feb. 03) |
|
|
Purchases (Revised 18 Oct. 06) |
|
|
Transfers (Revised 18 Oct. 06) |
|
|
Retail Price Changes (Revised 30 Sept. 03) |
|
|
Requests for Credit, Returns and Repairs
(Revised 18 Mar. 03) |
|
|
Inventory Valuation |
|
|
Stocktaking |
|
|
Inventory Shrinkage, Spoilage/Breakage and Shortage/Overage |
|
|
Fixed Assets (Revised 2 May. 07)
|
|
|
Accounting for NPP Sponsorship and Donations |
|
|
Public Grants |
|
|
NPF Food Services Account |
|
|
Bar Operations |
|
|
Mess Charges (Revised 15 June 03) |
|
|
Function Recapitulation Voucher
(Revised 14 Jan 04) |
|
|
CANEX Outlets (Revised 15 Oct. 03) |
|
|
Retail Stores (Revised 01 Oct. 03) |
|
|
Grocery Stores (Revised 06 Oct. 03) |
|
|
Combination Stores |
|
|
Gas Bars |
|
|
Food Services (Revised 29 Oct. 03) |
|
|
Vending Operations (Revised 26 Nov. 03) |
|
|
Warehouses (Revised 23 Jan. 04) |
|
|
Special Services (Revised 07 Oct. 03) |
|
|
Purchases - CANEX Retail Outlets and Central Billing |
|
|
Credit Sales |
|
|
Layaways and Special Orders |
|
|
Lottery Tickets |
|
|
Miscellaneous |
|
List of Abbreviations |
|
List of Forms |
|
Index |
