Revised Regulations of the Indian Office: Bookkeeping and Accounting, Approved by the Secretary of the Interior, July 11, 1930 |
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... cost ledger . 478 Exceptions to accounts . 224 Preparation of reports .. 481 Analysis of operating expense_ 481a Official checks .___ . 232 Analysis of operating income ... . 481b List of checks drawn , etc. 261 Analysis of other ...
... cost ledger . 478 Exceptions to accounts . 224 Preparation of reports .. 481 Analysis of operating expense_ 481a Official checks .___ . 232 Analysis of operating income ... . 481b List of checks drawn , etc. 261 Analysis of other ...
Page 51
... cost of which is charged to accounts of purchasers , must be shown on a separate line on the face of the account current as a subdivision of individual moneys , entitled " Invested in securities . " The amount thereof will be included ...
... cost of which is charged to accounts of purchasers , must be shown on a separate line on the face of the account current as a subdivision of individual moneys , entitled " Invested in securities . " The amount thereof will be included ...
Page 53
... cost , and character in sufficient detail to identify it . As improvements are made on land their cost will appear first in a cost account . When the project is completed , or at the end of each fiscal year in any event , " Land and ...
... cost , and character in sufficient detail to identify it . As improvements are made on land their cost will appear first in a cost account . When the project is completed , or at the end of each fiscal year in any event , " Land and ...
Page 54
... cost of expendable property placed in stock pending issue . It will also be charged with the estimated railroad ... cost - ledger sheets . 449. " Operating income " is a nominal account which represents the total of all current income ...
... cost of expendable property placed in stock pending issue . It will also be charged with the estimated railroad ... cost - ledger sheets . 449. " Operating income " is a nominal account which represents the total of all current income ...
Page 55
... cost accounts will be designated by letter as A , B , C , etc. , the symbol to be inserted in the blank space at the top of each cost ledger sheet . ( c ) To designate the particular subclassification of operating expense or income a ...
... cost accounts will be designated by letter as A , B , C , etc. , the symbol to be inserted in the blank space at the top of each cost ledger sheet . ( c ) To designate the particular subclassification of operating expense or income a ...
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Common terms and phrases
account current Accounting Office affidavit allotments amount appropriation ledger asset authority bank bills bills of lading blank checks bonds canceled certificate of deposit charged check register checks drawn claim class of funds Collection vouchers copies cost account cost ledger deductions depository disbursement vouchers disbursing officer disbursing symbols duplicate encumbrances entries expendable property expenditures fiscal Form forwarded furnished included Indian Affairs Indian Office Indian service supply individual Indian money individual moneys indorsed invoices issued journal voucher Liberty loan miscellaneous money and special month official credit official receipts Operating expense Operating income paid paragraph Pay roll payable payees payment property cards purchase recapitulation accounts received Regs reimbursable reported requests requisition retirement schedule of collections serial numbers settlement shown special deposits statement subclassification sundry receipts superintendent surety surety bond symbol numbers taken thereof transactions Transfer vouchers Treasury Department trial balance warehouse disbursing agent