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Accounting Handbook

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Chapter
Issued Version
Status of Update
   

1

Accounting Overview

Update completed
   

2

Administrative Control of Funds

Update completed
   

3

Accounting for Appropriations
and Other Funds


Update completed
   

4

Accounting Systems
and Organization


Significant changes expected as this
chapter is updated for the STARS environment.
   

5

Accounting for Obligations

Update completed
   

6

Cash

Being sent out for final FCFO review.
   

7

Advances, Prepaid Expenses,
and Other Assets


Update completed
   

8

Receivables

Update completed
   

9

Accounting for Inventory
and Related Property


Update completed
   

10

Property, Plant and Equipment

Sent out for initial field review.
   

11

Liabilities

Update completed
   

12

Inter-Entity Transactions

Update completed
   

13

Reimbursable Work, Revenues
and Other Collections


Initial update in-process.
   

14

Grants and Cooperative Agreements

Update completed
   

15

Cost Accounting

Update completed
   

16

Payroll Accounting

Initial update in-process.
   

17

Transportation

Update completed
   

18

Financial Management of Oil Overcharge Moneys

Update completed
   

19

Nuclear Waste Fund

Update completed
   

20

Uranium Enrichment Decontamination and Decommissioning Fund

Update completed
   

21

Financial Closeout

Update completed
   
 
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