The Accounting Manual is
being posted in Microsoft Word.
Section
|
|
|
|
|
Page (Within
Section)
|
100
|
INTRODUCTION
|
|
|
Accounting Manual For Federal Credit Unions
|
1
|
|
Credit Union Operations Governed By Laws,
Bylaws And Regulations
|
2
|
|
Accounting Principles And Standards -- Purpose
And Scope
|
2
|
|
|
|
200
|
ACCOUNTING
BASICS FOR RECORDING TRANSACTIONS
|
|
|
Accurate And Current Records Essential
|
3
|
|
Brief Outline Of The Prescribed Accounting
System
|
4
|
|
Basic Concepts And General Principles
|
5
|
|
Accounting Profession Pronouncements
|
7
|
|
General Ledger, Subsidiary Ledgers, And Account
Reconciliations
|
8
|
|
Principles Affecting The Recording Of Assets
|
9
|
|
Principles Affecting The Recording Of Liabilities
|
11
|
|
Principles Affecting Equity
|
13
|
|
Principles Affecting The Recording Of Income
And Expenses
|
15
|
|
Financial Statements
|
17
|
|
Definitions Of Terms
|
20
|
|
|
|
300
|
ASSETS
|
|
|
Cash And Cash Equivalents
|
3
|
|
Investments
|
30
|
|
Loans Held For Sale
|
60
|
|
Loans Receivable
|
60
|
|
Accrued Interest Receivable
|
99
|
|
Other Real Estate Owned
|
104
|
|
Property And Equipment
|
105
|
|
NCUSIF Deposit
|
117
|
|
Other Assets
|
118
|
|
|
|