درباره ما
DODD 7000.14-R VOL 4 CHAP 9
ACCOUNTS PAYABLE
Organization:
DODD - DoD Directives Service
Year: 2009
Abstract: Purpose
A. This chapter provides the policies and related procedures of the accounts payable process. Accounts payable are recorded using the appropriate U.S. Standard General Ledger (USSGL) proprietary and budgetary accounts established by the U.S. Treasury Financial Management Service (Treasury). The provisions of this chapter implement applicable provisions of Statement of Federal Financial Accounting Standards (SFFAS) Number 1, "Accounting for Selected Assets and Liabilities."
B. Accounts payable does not include liabilities related to on-going continuous expenses such as employees' salaries and benefits covered by other current liabilities. Refer to Chapter 10 of this volume for further discussion on employees' salaries and benefits. Accounts payable also does not include amounts for contract holdbacks. Contract holdbacks map to the other liabilities line of the balance sheet.
A. This chapter provides the policies and related procedures of the accounts payable process. Accounts payable are recorded using the appropriate U.S. Standard General Ledger (USSGL) proprietary and budgetary accounts established by the U.S. Treasury Financial Management Service (Treasury). The provisions of this chapter implement applicable provisions of Statement of Federal Financial Accounting Standards (SFFAS) Number 1, "Accounting for Selected Assets and Liabilities."
B. Accounts payable does not include liabilities related to on-going continuous expenses such as employees' salaries and benefits covered by other current liabilities. Refer to Chapter 10 of this volume for further discussion on employees' salaries and benefits. Accounts payable also does not include amounts for contract holdbacks. Contract holdbacks map to the other liabilities line of the balance sheet.
Collections
:
-
Statistics
DODD 7000.14-R VOL 4 CHAP 9
Show full item record
| contributor author | DODD - DoD Directives Service | |
| date accessioned | 2017-09-04T16:29:41Z | |
| date available | 2017-09-04T16:29:41Z | |
| date copyright | 08/01/2009 | |
| date issued | 2009 | |
| identifier other | BOTFCFAAAAAAAAAA.pdf | |
| identifier uri | https://yse.yabesh.ir/std/handle/yse/92891 | |
| description abstract | Purpose A. This chapter provides the policies and related procedures of the accounts payable process. Accounts payable are recorded using the appropriate U.S. Standard General Ledger (USSGL) proprietary and budgetary accounts established by the U.S. Treasury Financial Management Service (Treasury). The provisions of this chapter implement applicable provisions of Statement of Federal Financial Accounting Standards (SFFAS) Number 1, "Accounting for Selected Assets and Liabilities." B. Accounts payable does not include liabilities related to on-going continuous expenses such as employees' salaries and benefits covered by other current liabilities. Refer to Chapter 10 of this volume for further discussion on employees' salaries and benefits. Accounts payable also does not include amounts for contract holdbacks. Contract holdbacks map to the other liabilities line of the balance sheet. | |
| language | English | |
| title | DODD 7000.14-R VOL 4 CHAP 9 | num |
| title | ACCOUNTS PAYABLE | en |
| type | standard | |
| page | 9 | |
| status | Active | |
| tree | DODD - DoD Directives Service:;2009 | |
| contenttype | fulltext |