Accounts receivable and accounts payable

Note Accounts receivable and payable

In addition, a comprehensive review of the receivable and payable accounts is being conducted to prevent netting off of the accounts payable against the accounts receivable and vice versa.

44. Policy guidelines on the proper disposition of long outstanding accounts receivable and payable should be established.

A provision for a possible write off of this receivable is included in accounts payable.

This system supports UNOPS accounts receivable, accounts payable, purchasing fixed asset, project accounting, general ledger, payroll, and human resource functions.

Other accounts receivable (excluding outstanding assessments) and accounts payable amounted to 23.4 million (2003 04 15.5 million) and 95.5 million (2003 04 113.8 million) respectively.

Contributions receivable

Loans receivable

(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

Accounts receivable advances and deposits

Accounts payable and liabilities

(b) Accounts receivable.

Comment by the Administration. The Finance Section has instituted measures to ensure that the accounts receivable and accounts payable are separated and posted in the respective accounts when first entering transactions in the accounting system.

Inventory and receivable revolving loan financing

Voluntary contributions receivable and unrecorded liabilities

Accounts payable

As per statement II, the consolidated current assets of 24.8 million (excluding interfund receivable and pledged contributions unpaid) will be able to liquidate the current liabilities (excluding interfund payable) of 6.4 million by 3.9 times.

Write offs of cash receivable and property

Contributions receivable for current and prior years

Cash and accounts receivable amounted to 17,922.

(i) Accounts receivable other

(e) Accounts receivable other

Note 9. Accounts receivable

Note 2. Accounts receivable

(e) Accounts payable.

(b) Accounts payable

Aging analysis of contributions receivable

Note 9 Voluntary contributions receivable

(vi) Interfund balances receivable 397,243

Write off of amounts receivable

Note 15 Accounts payable

Understatement of accounts payable

Note 20. Accounts payable

Note 10. Accounts payable

(i) Accounts payable 18,994

Available cash Obligations payable

amount payable modified system

The primary tasks of the Payments Unit are (a) maintenance of payroll and accounts payable receivable (b) making miscellaneous and daily payments (c) calculation and application of cost of living and other adjustments and (d) processing and maintenance of after service health insurance records.

(b) Honoraria payable to members of organs and

(n) Provision for doubtful accounts receivable

Note 6 Provision for accounts receivable

Account receivable from a staff member

Miscellaneous accounts receivable 593 127 365

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising