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ACCRUAL JOURNAL VOUCHER [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1982-04-15

English

Subject field(s)
  • Government Accounting
CONT

To ensure accuracy of financial statements, an Accrual Journal Voucher (A.J.V.) will be used to account for significant transactions in relation to the budget, within the accounting period in which the goods or services have been received or used, but where an invoice has not been received or processed for payment.

French

Domaine(s)
  • Comptabilité publique
OBS

Les termes se trouvent au chapitre IX.90.2 de la source CSS-5.

Spanish

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