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Uniform System of Accounts for Cooperative Housing Corporations Handbook (4370.3)
Transmittal
Table of Contents
CHAPTER 1: INTRODUCTION
CHAPTER 2: COMPUTERIZED AND MANUAL FINANCIAL ACCOUNTING
CHAPTER 3: INSTRUCTIONS FOR THE PREPARATION OF THE ANNUAL OPERATING BUDGET
CHAPTER 4: INSTRUCTIONS FOR THE PREPARATION OF THE MONTHLY REPORTS
CHAPTER 5: REQUIREMENTS FOR ANNUAL FINANCIAL REPORTS AND SUPPORTING DATA
CHAPTER 6: HUD CHART OF ACCOUNTS
APPENDIX 1 - Budget Worksheet Income and Expense Projections
APPENDIX 2 - Monthly Revenue/Expense Schedule
APPENDIX 3 - Statement of Financial Position
APPENDIX 4 - Schedule A Monthly Report for Establishing Net Income
APPENDIX 5 - Monthly Report of Excess Income
APPENDIX 6 - Schedule of Calculating Excess
APPENDIX 7 - Statement of Profit and Loss
APPENDIX 8 - Statement of Cash Flows
APPENDIX 9 - Statement of Retained Earnings
APPENDIX 10 - Independent Auditor's Report - Unqualified Opinion
APPENDIX 11 - Auditor's Report on the Internal Control Structure
APPENDIX 12 - Auditor's Report on Compliance
APPENDIX 13 - Auditor's Management Letter or Schedule of Findings
APPENDIX 14 - Glossary
APPENDIX 15 - Acronyms