TABLE OF CONTENTS
Publication Number: ER 37-1-30
Title: Financial Administration - Accounting and Reporting
Proponent: CERM-F
Publication Date: 30 September 2002
Distribution Restriction Statement: Approved for public release; distribution is unlimited.
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Table of Contents
Transmittal Letter
Change 1 - 28 November 2003
Change 2 - 31 December 2003
Chapter 1, Table of Contents
Chapter 1 - Accounting Principles
Chapter 2, Table of Contents
Chapter 2 - Revolving Fund Concepts
Chapter 3, Table of Contents
Chapter 3 - Fund Accounting and Control Procedures
Chapter 4, Table of Contents
Chapter 4 - Accounts Payable Procedures
Chapter 5, Table of Contents
Chapter 5 - Accounts Receivable and Collection Procedures
Chapter 6, Table of Contents
Chapter 6 - Labor Costs and Labor Cost Corrections
Chapter 7, Table of Contents
Chapter 7 - Project Costs (Subsidiary Ledger) Accounts
Chapter 8, Table of Contents
Chapter 8 - Pay and Allowances of Military Personnel
Chapter 9, Table of Contents
Chapter 9 - Civilian Payroll and Leave Accounting
Chapter 10, Table of Contents
Chapter 10 - Washington Aqueduct
Chapter 11, Table of Contents
Budgetary and Financial Reports on General, Special and Trust Fund Activities
Chapter 12, Table of Contents
Disbursement and Collection Reports
Chapter 13, Table of Contents
Chapter 13 - Accounting For Cost Shared Projects
Chapter 14, Table of Contents
Chapter 14 - Financial Reporting and Accounting Treatment for Multiple Purpose Projects
Chapter 15, Table of Contents
General Asset Accounting
Chapter 16, Table of Contents
Chapter 16 - Revolving Fund Asset Accounting
Chapter 17, Table of Contents
Revolving Fund Accounting for Warehousing Activities
Chapter 18, Table of Contents
Revolving Fund Accounting for Shop and Facility Services
Chapter 19, Table of Contents
Other Revolving Fund Current and Accrued Assets and Liabilities and Proprietary Accounts
Chapter 20, Table of Contents
Revolving Fund Accounting for Departmental Overhead
Chapter 21, Table of Contents
Revolving Fund Accounting for General and Administrative Overhead
Chapter 22, Table of Contents
Revolving Fund Accounting for Military Construction Supervision and Administration
Chapter 23, Table of Contents
Revolving Fund Reports