Table of Contents
1. Directives and
Guidelines
2. Introduction
3. Financial Systems
4. Timing and Recording of
Transactions
5. Mechanics of Coding
Systems
6. Controls in Financial
Systems
7. Enquiries
Appendix A - Techniques for Accrual
Accounting
1. Introduction
2. Principles
3. Communication
4. Sources of Accrual Information
with Respect to Goods or Services
5. Accruals with Respect to Payroll
Costs
Appendix B - Techniques for
Allocating and Identifying Costs
1. Introduction
2. Suspense and Contra
Accounts
3. Memorandum Cost
Allocation
4. Standing Percentage Cost
Allocation
5. Standard Costing
Appendix C - Techniques for Control
in a Computer Systems Environment
1. Introduction
2. Authorization and Data
Preparation
3. Data Input
4. Data Transmittal
Appendix D - The Financial
Officer's Responsibility in Financial Systems Development
Projects
1. Introduction
2. Review of Systems Project
Documentation by Financial Officer
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