• 26.3.5 Account Settlement

    The purpose of account settlement is to clarify the financial conditions and administrative performance at the end of each fiscal year through organiz...

  • 26.3.4 Inventory Assets

     “Inventory assets” shall mean publications (printed material), research materials and inventories of merchandise and supplies. 26.3.4.1 Man...

  • 26.3.3 Fixed Assets

    Fixed assets shall include tangible fixed assets, intangible fixed assets, investments and other assets.  With regard to Fixed Assets, the terms ...

  • 26.3 Rules

    ...

  • 26.2.7 Preparation of Vouchers

    To prepare the vouchers, date of preparation, account title, business partner, sum, details of transaction, and other necessary items of information s...

  • 26.2.6 Vouchers

     The vouchers stated in 26.2.4.1 are as follows: (1) Transfer vouchers (2) Receiving vouchers (3) Disbursement vouchers (4) Revenue vouchers ...

  • 26.2.5 Books & Ledgers

     The accounting books stated in 26.2.4.1are as follows: (1) General Ledger (2) Table of Budget Execution Status (3) Subsidiary Book  A. Cas...

  • 26.2.4 Accounting Books and Vouchers

     The Corporation shall, through accounting books and vouchers, record and maintain accurate records of all required matters in an orderly fashion...

  • 26.2.3 Titles of Accounts

     The accounting of the Corporation shall be handled in accordance with the titles of accounts as separately stipulated. ...

  • 26.2.1 Fiscal Year

    The fiscal year of the Corporation shall commence annually on April 1 and end on March 31 of the following year. ...