coast guard morale, welfare, recreation manual - DOT On-Line ...

6. c. (2) Assets and Liabilities.
Enclosure: (5) to COMDTINST Mi710.13
(a) Item 10, Checking Account Balance - brought up from line 29.
IS) Ite,T 11, Cash Account - if applicable, the morale officer or
auditor must make a physical count of the cash in the cash
account.
(c) Item 12, Savings Accounts and Reserves, if applicable, the morale
officer or auditor must verify this amount with current bank
statements.
(d) Item 13, Loans Receivable - carried up from line 24.
(e) Itern 14, Resale Inventory - carry forward the figure from line
A-5, CG-2935A. (If you have inventory other than that which is
part of an "on going" activity, it must also be added into this
line item.)
(fj Item 15, Total Assets - self explanatory; add items 10 thru 14.
(g) 1teYi 16, Accounts 2ayable and Other Liabilities - every effort
should be made to pay invoices prior to the end of the period.
Carry forward the amount from line A-14, CG-2985A, and add any
other payables, which were not part of the "on going" activities.
(5) Item 17, Net !lorth - self explanatory (item 15 less 16).
(3) Loan Account Sumary.
(a) Item 18, Loans Receivable Brought Forward - line 24 of the
pre>!ious report.
(5) Item 19, Loans Made This Period - determined by review of the
Morale Fund Accounting Sheets (CG-4518).
(c) Item 20, Loans To Be Accounted For - self explanatory (Item 18
plus 19.)
(d) Item 21, Loan Repayment Received This Period - determined by
review of the Morale Fund Accounting Sheet (CG-4518); be sure to
review closed accounts which had payment during the reporting
period.
(e; ii;; .;Z, Loans Canceled As Bad Debts - must also be included in
.
(fj Ite;n 23, Total - (items 21 plus 22).
(g,: Iten 24 Loons Re ceivable End Of Period - self explanatory (items
20 7:n:s 23).
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