Publication Number: ER 37-345-10
Title: Financial Administration - Accounting and Reporting - Military Activities
Proponent: CERM-FC
Publication Date: 1 March 1969 (original); 30 September 1996 (last change)
Distribution Restriction Statement: Approved for public release; distribution is unlimited.
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File Size: Files 1 MB or larger have had their file size noted. Entire document (This file contains all elements of
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inclusive of appendices. File size: 2.3 MB.) Transmittal Letter Table of Contents Chapter 1 - Introduction and Policy Chapter 2 - General Ledger Accounts Chapter 3 - Forms and Records Chapter 4 - General Accounting Procedures Chapter 5 - Allotment Accounting Procedures Chapter 6 - Table of Contents Chapter 6 - Cost Accounts - Titles and Descriptions Chapter 6 - Appendix I - Description of Elements of Construction
Costs Chapter 7 - Cost Accounting Procedures
Chapter 8 - Reports (File size: 1.4 MB.) Chapter 8 - Appendix I - Uniform List of Report Items (Eng Form
3018c) Chapter 9 - Appropriation Reimbursement Activity Chapter 10 - Homeowners Assistance Program Chapter 10 - Appendix I - Sample Entires Chapter 10 - Appendix II - Report Format 2 - Financial Report -
Homeowners Assistance Fund Chapter 11 - General Accounting Procedures - Carrier Fund Chapter 11 - Appendix A - Sample - Results of Operations
Report Chapter 11 - Appendix B - Sample - Statement of Operations Chapter 11 - Appendix C - Sample - Statement of Financial
Position Chapter 11 - Appendix D - Sample - Statement of Cash Flows Appendix 1 - Sample Transactions (File size: 1.5 MB.) Appendix 2 - Sample Trial Blance Worksheet