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