CHAPTER 7 ACCOUNTING, RECORDS, AND ASSOCIATED REGULATIONS
7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9
Introduction.................................................................................. 128 Accounting Definitions..................................................................128 Financial Reporting and Account Standards..................................129 General Ledger.............................................................................130 Month-End Close.........................................................................132 Financial Statements....................................................................134 Auditing—Internal and External...................................................134 Record Retention/Destruction.......................................................136 Other Regulations.........................................................................140 Unclaimed Property/Escheatment.................................................145 Conclusion................................................................................... 147
7.10 7.11
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