State of Montana, Alcohol And Drug Abuse Division, Department of Institutions : Audit of Alcohol And Drug Abuse Programs 1983
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In our eReader you can find the full English version of the book. Read State of Montana, Alcohol And Drug Abuse Division, Department of Institutions : Audit of Alcohol And Drug Abuse Programs 1983 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book State of Montana, Alcohol And Drug Abuse Division, Department of Institutions : Audit of Alcohol And Drug Abuse Programs 1983
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Inasmuch as a good system of internal control attempts to provide reliable data, to safeguard assets and records, to promote operational efficiency and to encourage adherence to prescribed policy, it is necessary to ensure transactions are properly included in subsidiary records and correctly classified and summarized. Lack of subsidiary records and an inability to quicky and efficiently determine proper classification and summary would indicate inadequate internal control.
We recommend an acco...unting system be established utilizing cash receipts and disbursements journals and a general ledger.
Basis of Accounting The entity utilizes the cash basis of accounting. Generally accepted accounting principles require the accrual basis of accounting .
We recommend the entity use the accrual basis of accounting.
Fixed Assets No detailed subsidiary records exist to control property and equipment. A fixed asset capitalization policy has not been adopted by the Board of Directors.
Recommendation a.
What to read after State of Montana, Alcohol And Drug Abuse Division, Department of Institutions : Audit of Alcohol And Drug Abuse Programs 1983?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislature. Office of the Legislative Auditor to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Inasmuch as a good system of internal control attempts to provide reliable data, to safeguard assets and records, to promote operational efficiency and to encourage adherence to prescribed policy, it is necessary to ensure transactions are properly included in subsidiary records and correctly classified and summarized. Lack of subsidiary records and an inability to quicky and efficiently determine proper classification and summary would indicate inadequate internal control.
We recommend an acco...unting system be established utilizing cash receipts and disbursements journals and a general ledger.
Basis of Accounting The entity utilizes the cash basis of accounting. Generally accepted accounting principles require the accrual basis of accounting .
We recommend the entity use the accrual basis of accounting.
Fixed Assets No detailed subsidiary records exist to control property and equipment. A fixed asset capitalization policy has not been adopted by the Board of Directors.
Recommendation a.
What to read after State of Montana, Alcohol And Drug Abuse Division, Department of Institutions : Audit of Alcohol And Drug Abuse Programs 1983?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislature. Office of the Legislative Auditor to read onlineMoreLess
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