TABLE OF CONTENTS
CHAPTER 7 ACCOUNTING, RECORDS, AND ASSOCIATED REGULATIONS .......................................................................... 127 7.1 INTRODUCTION. ...........................................................................................................128 7.2 ACCOUNTING DEFINITIONS..........................................................................................128 7.3 FINANCIAL REPORTING AND ACCOUNT STANDARDS...................................................129 7.4 GENERAL LEDGER........................................................................................................130 7.5 MONTH-END CLOSE.....................................................................................................132 7.6 FINANCIAL STATEMENTS.............................................................................................134 7.7 AUDITING—INTERNAL AND EXTERNAL.......................................................................134 7.8 RECORD RETENTION/DESTRUCTION............................................................................136 7.9 OTHER REGULATIONS..................................................................................................140 7.10 UNCLAIMED PROPERTY/ESCHEATMENT......................................................................145 7.11 CONCLUSION................................................................................................................147
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THE ACCOUNTS RECEIVABLE SPECIALIST CERTIFICATION PROGRAM E-TEXTBOOK
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