TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FRA CODING [7 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-11-20

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA Coding Rationale : At the end of the year the Department needs to accrue the retroactive salary settlement by debiting salary expense and crediting accrued salaries.

Key term(s)
  • accrued salary

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Les ministères sont responsables de toutes les écritures de régularisation portant sur les salaires nécessaires à la fin de la période comptable et à la fin de l'exercice. Ces opérations visent habituellement les salaires à payer à des employés du ministère.

Key term(s)
  • salaire à payer

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad pública
DEF

Salario que tiene derecho a percibir una persona, con independencia de si ya lo ha cobrado o no.

Save record 1

Record 2 2003-07-10

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA coding rationale : Since the amount of the purchase is less than the department's capital asset threshold, the cost of the equipment will be charged to an operating expense.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : puisque le montant de l'acquisition est inférieur au seuil des immobilisations du ministère, le coût de l'équipement est imputé à une charge de fonctionnement.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad pública
Save record 2

Record 3 2001-09-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

Instead, internal journal vouchers should be used and departmental coding should be aligned to the FRA 21612, Intradepartmental Clearing Account which was assigned for this purpose.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Save record 3

Record 4 2001-07-31

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA coding rationale : Once the payment is made, Payments in Transit is reversed and the Payment Control account-U. S. dollars is credited to reflect that the RG has made the payment.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : une fois le paiement effectué, les paiements en transit sont inversés et le compte de contrôle des paiements - dollars US est crédité pour refléter le fait que le RG a effectué le paiement.

Spanish

Save record 4

Record 5 2001-07-03

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA Coding Rationale : As loan repayments are made, the cash holdings of the Department are increased. This is reflected by a debit to the Cash in Hands of Departments awaiting deposit to RG [Receiver General].

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Save record 5

Record 6 2001-06-22

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA coding rationale : Since the purchase of equipment is less than the $10, 000 threshold the $4, 000 will be expensed instead of capitalized.

OBS

FRA: financial reporting account

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : puisque l'achat de matériel est inférieur au seuil de 10 000 $, le montant de 4 000 $ sera passé en charges plutôt que capitalisé.

OBS

CRF : compte de rapports financiers

Spanish

Save record 6

Record 7 2001-06-22

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA coding rationale : When allowances for doubtful loans are recorded, a bad debt expense is recorded at the same time.

CONT

FRA Rationale: In order to record and control the amount advanced to the employee, the financial asset account "Standing advances" is debited.

OBS

FRA: financial reporting account

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : Lorsqu'on inscrit une provision pour prêts douteux, on inscrit au même moment une dépense pour créances douteuses.

OBS

CRF : compte de rapports financiers

Spanish

Save record 7

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