DODD 7000.14-R VOL 4 CHAP 9

ACCOUNTS PAYABLE

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