IPSAS (International Public Sector Accounting Standards) will help enable the UN to be a better steward of its assets and to make more informed financial decisions. functions that may involve changes in systems and procedures; Upgrades and changes to Umoja Foundation solution; This training is especially applicable to 5th Committee members, as it details what will be included in … IPSAS replaces the United Nations System Accounting Standards (UNSAS), which were the accounting standards previously used by WHO. Covers treatment of assets.Â, • CBT 5 – Accounting for Employee benefits - the basics. This International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 18 (revised 1993), “Revenue” published by the International Accounting Standards Board (IASB). Password: UNSAS These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). This International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 32, Financial Instruments: Presentationand International Financial Reporting Interpretations Committee Interpretation 2 (IFRIC 2), Members’ Shares in Co-operative Entities and Similar Instrumentspublished by the International Accounting Standards Board (IASB). This means that all UN agencies will comply with IPSAS by 2010. Note that this course matter is veryspecific.Â, CBTs 1 and 2 are recommended for those wanting an overview of IPSAS. Doing this will take you to the course registration screen. Assessment Senior User, Financial Accounting Asset This FM is intended for internal The UN IPSAS Implementation Team commenced work on the IPSAS Training Plan and other preparatory activities to support the successful transitioning of the organization to the new accounting standards. Extension 1 environments. In its resolution 60/283, the United Nations General Assembly approved the adoption of IPSAS, together with the requisite resources. based on PDD's and Umoja SAP training material. parties. are independently-developed financial reporting standards widely considered best practice for public sector organizations • They are or will be used by over 50 governments, NATO, UN, OECD . Instrument - Accounts Payable, Provisions, This provision allows sufficient time to develop reliable 1.1 International Public Sector Accounting Standards, 2.1 Introduction to Umoja Enterprise Structure, 2.1.1 Umoja Enterprise Structure Terminology, 2.1.1.3 Supply Chain Management (SCM) Elements, 2.1.1.4 Human Capital Management (HCM) Elements, 2.1.1.5 Sales and Distribution (SD) Elements, 2.1.2 Subset of 'Full' Umoja Enterprise Structure, 3.2.2 Summary Table of Business Partner Groups, 3.2.4 BP - Request for Creation or Update, Creation and Roles Assignment, 3.2.5 Business Partner Reconciliation Accounts, 3.2.6.2 Add a UN FI Vendor Role to BP for Individual, 3.2.6.5 Deactivate/Expire a BP Role of a BP, 4.2 Umoja Coding and Naming for Individual Coding Block Element, Chapter 3 - Revenue from Non-Exchange Transactions, 2.1.3 Disclosure of Voluntary Contributions, 3.1 Recognition Principle for Assessed Contributions, 4.1 Recognition Principle for Voluntary Contributions, 4.1.1 Voluntary Contributions - Non-Conditional, 4.1.2 Voluntary Contributions - Conditional, 4.3.1 Set Up Master Data and Grant Relationship, 4.3.2 Create and Approve Unreleased Grant Budget, 4.3.3 Conduct Grant Billing / Applied Deposit, 4.3.4 Create and Approve Released Grant Budget, 4.3.5 Execute Transactions and Post Indirect Costs, Chapter 4 - Revenue from Exchange Transactions, 3 Revenue from Exchange Transactions covered in the Sales and Distribution Module, 3.1 Sales and Distribution Module Overview, 3.2 Sale of Goods or Rendering of Services Lifecycle, 3.2.4.1.1 Long Term Pass Garage Operations, 3.2.4.6 Accounting For Cases with Property Survey Board, 2.1 Timing of Recognition - Delivery Principle, 2.2.1 Recognition of Goods Based on Incoterms, 2.2.2 Recognition of Services under the Delivery Principle, 2.2.3 Splitting Unliquidated Obligations (ULOs) into Delivered and Undelivered Portions, 3.1 Introduction to Procurement Lifecycle: Requisition to Delivery, 3.2 Supplier Relationship Management (SRM) Processes, 3.2.3 Create, Monitor, Renegotiate Contract and Catalog Content, 3.2.4.2.1 Add Items to a Shopping Cart - Contract Catalog, 3.2.4.2.1.1 Adding Items to a Shopping List, 3.2.4.2.1.2 Accessing Saved Shopping Lists, 3.2.4.2.2 Add Items to Shopping Cart - Internal Goods/Services, 3.2.4.2.3 Add Items to a Shopping Cart - Template, 3.2.4.2.4 Add Items to a Shopping Cart - Free Description, 3.2.4.3 Completing Item Details in Shopping Cart, 3.2.4.3.5 Source of Supply/Service Agents, 3.2.4.4 Saving and Ordering a Shopping Cart, 3.2.4.5 Editing and Amending Shopping Carts, 3.2.4.6 Reviewing and Approving Shopping Carts, 3.2.4.6.6 Approving a Shopping Cart Line Item, 3.2.5 Requisitioning Process for Low Value Acquisitions (LVA), 3.2.5.5 Add Blanket Purchase Orders (BPO) Contract Catalog Items, 3.2.6 Inbound Goods - Receiving and Receipting, 3.2.6.1 Accessing Inbound Delivery Document, 3.2.7 Requisitioning Process for Services, 3.2.7.1 Requesting Consultants and Individual Contractors (ICs) Services, 3.2.7.2 Service Receipt - Service Entry Sheet (SES), 3.2.7.2.1 Creating Service Entry Sheet (SES), 3.2.7.2.2 Reversing and Deleting a Service Entry Sheet (SES), 3.3.1.2 Authorizing a Funds Pre-Commitment via Workflow, 3.3.1.4.2 Add Additional Line Items Process, 3.3.1.5 Marking Funds Pre-Commitment as Completed, 3.3.2.2 Authorizing a Funds Commitment via Workflow, 3.3.2.5 Marking Funds Commitment as Completed, 3.3.2.6 Expense Recognition for Funds Commitments, 3.3.2.6.1 Invoices Received by the End of Financial Year, 3.3.2.6.2 Invoices have not been Received by the End of Financial Year, 3.3.3.1 Creating and Authorizing a Funds Reservation, 3.3.3.2 Reviewing, Modifying and Marking Funds Reservation as Completed, 3.3.4.1 Creating and Authorizing a Funds Block, 3.3.4.2 Reviewing, Modifying and Marking Funds Blocking as Completed, 3.4.2.1 Document Types for Travel Postings, 3.4.2.2.4.1 Financial Authorization to UNDP for Payment of Advances and Ticket Costs, 3.4.2.2.4.2 Financial Authorization to UNDP to Purchase Tickets, 3.4.2.2.4.3 Financial Authorization to UNDP for Travel Claim Settlements, 3.4.3.5 Travel Related Shipment Commitments, 3.4.4 Ticket Billing Solution - Commercial Tickets, 3.4.5.1 Payment of Ticket Expenses to Member States, 3.4.5.2 Payment to Conference Paymaster and Disbursement to Participant, 1.1 Overview of the Human Capital Management solution in Umoja, 2.1 Recognition and measurement of short-term benefits, 2.2 Recognition and measurement of post-employment benefits, 2.3 Recognition and measurement of other long-term benefits, 2.4 Recognition and measurement of termination benefits, 3.3.1 Overview of the Travel Process - ESS, 3.3.1.1 Creating Travel Request and Approval, 3.3.1.3 Payment Options for Travel Advances, 3.3.1.4 Submission and Settlement of Travel Expense Report, 3.3.2.1 Posting after travel request has been approved, 3.3.2.2 Posting after Expense Report has been approved, 3.3.3.2 Review FI Postings for Travel Advances, 3.3.4.2 Review FI Postings for Ticket option, 3.3.4.3.2 Commercial Ticket Vendor Billing Program, 3.3.4.3.2.3 Ticket Invoice Posting: Commercial Vendor, 3.3.4.3.3 Ticket Billing Solution & Match Desk, 3.3.4.3.3.4 Commercial Ticket Vendor Billing Program - Debit/Credit Invoice, 3.3.4.4.4 View Cleared Items for a Particular Trip, 3.3.5.1 Travel Claim Posting Schema - with Travel Advance, 3.3.7 Creating Travel related Shipment Commitments, 3.4.2 Accruing for Employee Benefits Affected by Time Differences, 3.4.3 Accruing for Actuarially Valued Employee Benefits, 5 Templates for Employee Benefit Liability Data Reporting, 2.1 Where the United Nations acts as a lessee, 2.2 Where the United Nations acts as a lessor, 3.3 Real Estate Lease Contract Administration, 3.3.1.2 Donated Right-to-Use Arrangements, 3.3.1.2.1 Operating Donated Right-to-use Arrangements, 3.3.1.2.2 Finance Donated Right-to-use Arrangements, 3.3.2.1 Lease Out Internal and Lease Out External, 3.3.2.3 Donated Right-to-use Arrangements, 3.3.2.3.1 Operating Right-to-use Arrangements, 3.5 Non Real Estate Lease Administration Lifecycle, 3.5.1.2 Operating Right-to-use Arrangements, Chapter 8 - Property, Plant and Equipment, 3.1 Asset Accounting (AA) Module Overview, 3.4.1 Automatic Creation of Assets Master Record, 3.4.2 Manual Creation of Asset Master Record - Current Year Acquisitions, 3.4.3 Manual Creation of Asset Master Record - Prior Year Acquisitions, 4.1.1 Asset Requisitioning and Creating Process, 4.2.1.1 Set Up an AuC as a Project with WBS Elements, 4.2.1.2 Creating a Project from a Standard Project Definition Template, 4.2.1.5 Updating the Budget Control WBSE Field for FM/GM Users, 4.2.1.6 Ensure that Higher-Level WBS Elements Cannot Incur Expenses, 4.2.1.7 Review that Budget has been Assigned to the Project, 4.2.1.8 Create Settlement Rules for Non-Capitalisable WBS Elements, 4.2.1.9 Define Investment Profile and Create AuC Asset after Project is Already Released, 4.2.3 Review of AuC and Monthly Settlements, 4.2.3.2 Review Project Expenditure Postings, 4.2.3.5 Special Note for Capitalisable WBSEs with Grant-Funding, 4.2.3.7 Run Line Item Report to Review Settlement, 4.2.3.8 Review Fixed Asset Transaction Documents, 4.2.3.9 Revert User Status to RAB after Settlement, 4.2.4 Periodic Activities for AuC Internal Orders, 4.2.4.1 Review Balances of Internal Orders, 4.2.4.2 Review Internal Order Expenditure Postings, 4.2.4.3 Special Note for Capitalisable Investment Orders with Grant Funding, 4.2.4.5 Review Internal Order Settlement Postings, 4.2.4.6 Review Fixed Asset AuC to Review Value Posted, 4.3 Manual Acquisition of Assets - Current Year, 4.3.1 Parking of Manual Acquisition of Assets, 4.3.2 Review List of Parked Asset Acquisition Documents to be Posted, 4.3.3 Review Umoja Inbox for Parked Document Messages, 4.3.5 Posting Parked Asset Acquisition Documents, 4.4 Manual Acquisition of Assets - Prior Fiscal Years (Post - capitalization), 4.4.1 GL Accounts for Manual Acquisition in Prior Periods (Post-capitalization), 4.5.3 Assets Donated to the Project by a Donor, 4.5.4 Assets Donated to Implementing Partners or End Beneficiaries at the End of a Project, 4.5.5 Assets under Construction (AuC) - Substantive Capital Projects, 4.5.6 Reclassification of the Write Off to Donation Expense, 4.5.7 Asset Accounting Reports Useful for Project Assets, 4.5.7.1 Finding Assets Related to a Grant or Project, 4.5.7.2 Displaying Asset Balances by Grant or Project, 4.5.7.3 Display Asset History Sheet by Grant or Project, 5 Asset Downstream Transaction Processing, 5.2.1 Review Notifications for Impairment, 5.2.2 Run the Equipment/Asset Reconciliation Report, 5.2.3 Impairment of the Asset in Asset Accounting Module, 5.2.4 Adjust Useful Life of Asset (If necessary), 5.2.5 Update the Notification Status to 'Completed', 5.3 Manual Adjustment to Accumulated Depreciation, 5.3.2 Record Accumulated Depreciation Manually, 5.3.4 Record Accumulated Depreciation Adjustment, 5.4.3 Run the Equipment Asset Report and Review the Status, 5.4.4 Prepare Asset Mass Transfer Spreadsheet in Excel, 5.4.5 Asset Transfer in Asset Accounting Module, 5.4.6 Update the Notification Status to 'Completed', 5.5.2.1 Review Notifications for Retirement, 5.5.2.2 Run the Equipment Asset Report (Review the Status), 5.5.2.3 Retirement of the Asset in Asset Module, 5.5.2.4 Update the Notification Status to 'Completed', 5.5.3.1 Review Notification for Retirement, 5.5.3.2 Run the Equipment Asset Report (Review the Status), 5.5.4 Retire the Asset in Asset Accounting Module, 5.5.5 Update the Notification Status to 'Completed', 5.5.6 Reminder Record Receivable/Allot Funds, 6.5 Asset Acquisitions, Retirements, Transfers and Transactions, 3.1.2 Overview of the Intangible Asset Lifecycle, 3.2.1 Standalone (Purchased Externally) Intangible Assets, 3.2.2 Assets under Construction (Internally Developed), 3.7.4 Consistency of Useful life in Transfer Transactions, 3.3.1 Umoja Inbound Goods Process: PK and SPM, 3.3.2 Important Dates on Inbound Delivery, 3.3.7 Purchasing Documents Report - ME80FN, 3.3.8 Movement Types & Financial Implications, 3.3.10 How to Change the Layout of the Inbound Delivery Report, 3.3.11 How to Attach a Document to the Inbound Delivery, 3.6 Fiscal Year-end Adjustments for non-financial inventory, 3.6.1 Accrual postings for non-financial balances. This article will describe the implementation of International Public Sector Accounting Standards (IPSAS) in UN System Organizations and consider technically controversial issues in more detail. Presentation The incumbent will be a member of the IPSAS (International Public Sector Accounting Standards) team, and will be tasked to support the transition of the organization from a modified cash accounting system to IPSAS and the forthcoming Enterprise Resource Planning implementation. • They impose clarity and transparency • They are based on full accrual accounting Introduces accrual accounting and the major changes it will bring to reporting financial information.Â, • CBT 3 – Accounting for Property, Plant and Equipment. International Public Sector Accounting Standard (IPSAS) 33 grants transitional exemptions to entities adopting accrual basis IPSASs for the first time, providing a major tool to help entities along their journey to implement IPSASs. For the post advertised, fluency in English is required. http://ipsastraining.un.org   It allows first-time adopters three years to recognize specified assets and liabilities. INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) BY UNITED NATIONS SYSTEM ORGANIZATIONS This material was prepared jointly by: The United Nations IPSAS Implementation Team United Nations HQ New York, NY 10017 and International Business & Technical Consultants, Inc. 8614 Westwood Centre Drive Suite 400 Vienna, VA 22182, USA International Public Sector Accounting Standards . Changes to Umoja process which are primarily of the GA-mandated change initiatives (UN Contractual Reform and the new Administration of Justice system). Assets & Liabilities, Presentation User (GL/AR/AP/CO), Financial Accounting Asset Accounting The UN Treasury is a SWIFT participant and maintains desktop access to the SWIFT Alliance portal in-house. Consultant/IC Services), Sales Distribution User/Sales Covers treatment of assets.Â, • CBT 7 – Accounting for Provisions, Contingent Liabilities and Assets. major change. العربية中文EnglishFrançaisРусскийEspañol, Documents issued at United Nations Headquarters Today. You will need to register every time you access the training material. based on PDD's and Umoja SAP training material. Covers treatment of liabilities. Please enter your login details and then click the Enter button. 3.6.2 The reversal entry then would be as follows: 3.6.3 Annex A: Valuation class, Inventory Account, Consumption Account*, 2.1 Recognition, Derecognition and Measurement of FVTSD, 3.1 Treasury and Risk Management Lifecycle, 3.1.2 Transaction Execution - Foreign Exchange, 3.1.3 Investment Accounting - Daily Process, 3.1.4 Investment Accounting - Period End Process, 3.1.5 Master Data Maintenance - Exchange Rates, 3.1.6 Master Data Maintenance - Reference Interest Rates and Security Prices, 3.1 Introduction to Cash Management Module, 3.2 Cash and Liquidity Management: Reports and Tools, 3.2.1 Cash Position and Liquidity Forecast Reports and Tools, 3.2.1.4 Cash Planning Tool - Memo Records, 3.3.1.1 Process Outgoing Payments - House Bank Method (Method 1), 3.3.1.1.2 Cash Sufficiency Check and Create Payment Release List, 3.3.1.1.5 Review and Manage Payment Batches Following Approval, 3.3.1.2 Process Outgoing Payments- Cash Journal (Method 2), 3.3.1.2.1 Disbursement from the Main Cashier's Imprest, 3.3.1.2.2 Disbursement from Petty Cash Account, 3.3.1.3 Process Outgoing Payments - Payment through UN Agency (Method 3), 3.3.2.2 Confirm the Purpose of the Payment, 3.3.2.3 Examine the Validity of Cash and Cheques, 3.3.2.4 Post Receipt of Payment in Cash Journal, 3.3.2.5 Issue of Receipt, Deposit Cheque and Cash Desk Closing, 3.4.1 Bank Reconciliation - Incoming Payments, 3.4.1.1 Case 1: Incorrect Reference on Bank Statement, 3.4.1.4 Case 4: Payments Received before Receivable is Raised, 3.4.1.5 Case 5: Rejected Outgoing Payment, 3.4.1.6 Case 6: Payments Received in Error, 3.4.2 Bank Reconciliation - Outgoing Payments, 3.4.2.1 Case 1: Incorrect Reference on Bank Statement, 3.4.2.2 Case 2: Bank debits UN accounting error, 3.4.3 Bank Reconciliation - Bank to Bank Transfers, 3.4.3.1 Transfer to a Zero-Balance Account, 3.4.3.2 Transfer to a Non Zero-Balance Account, 3.4.3.3 Posting ZR Document Not Appearing in FEBAN, 3.4.4 Bank Reconciliation - Payroll Related Entries, 3.5.1 Master Data Maintenance - Payee Bank, 3.5.2 Master Data Maintenance - House Bank, 3.5.3 Master Data Maintenance - Bank Reference List, 2.1 Recognition, Derecognition and Measurement of Loans and Receivables, 2.2 Identification of Financial Instruments - Assets, 3.1 Introduction to Accounts Receivable Module, 3.1.2 Document Status, Workflow Status and Workflow Routing, 3.1.4 General Ledger (GL) Account Used in Accounts Receivable, 3.1.4.2 Non-Exchange Contributions and Loans Payable (Borrowings), 3.1.7 Enterprise Roles Involved in Accounts Receivable, 3.2.1.1 Customer Invoice Processing through Manual Entry, 3.2.1.2 Customer Invoice Processing through Interface, 3.2.1.3 Customer Invoice Processing from Upstream Processes, 3.2.2.1 Customer account is identified along with specific invoice to be cleared, 3.2.2.2 Customer account is not identified, 3.2.2.3 Customer account is identified, no specific invoice can be cleared, 3.2.2.4 Customer account and open invoice are subsequently identified, 3.2.2.5 Reconcile incoming payments in customer accounts sub-ledger, 3.2.2.6 Incoming payment posted to Unapplied Cash was received in error, 3.2.2.7 Issuance of CRV (Cash Receipt Voucher) for assessed contributions, 3.3 Subsequent Measurement - Write Offs and Allowance, 3.3.1 Allowance for Doubtful Accounts (AFDA), 2.1.1 Financial Liabilities - Classification and Measurement, 2.2 Identification of Financial Instruments - Liabilities, 3.1 Introduction to Accounts Payable Module, 3.1.4 General Ledger (GL) Account used in Accounts Payable, 3.1.4.2 Advances Paid and Loans Receivable, 3.2.1 Invoice Processing with Purchase Order (PO), 3.2.1.1 Invoice Processing with PO with VAT and with Retention, 3.2.1.2 Invoice Processing with PO with Invoice Reduction, 3.2.1.3 Invoice Processing with PO with Unplanned Charges, 3.2.1.7 Evaluated Receipt Settlement (ERS), 3.2.3 Adjustment for Credit Invoices with Vendors, 3.2.3.2 Credit Memo Processing without PO, 3.2.4.1 Invoice Processing with VAT Reimbursable by Government, 3.2.4.5 Invoice Processing with VAT Non-Reimbursable by Government, 3.2.5.1 Replenishment of the UN Agency (UNDP) Account, 3.2.5.2.2 Accounts Payable (AP) - Invoice without PO, 3.2.5.2.3 Accounts Payable (AP) - Invoice with PO, 3.2.5.3 Financial Authorization (FA) Form, 3.2.5.4 Upload the Service Clearing Account (SCA) File, 3.2.5.5.1 Reconciliation of the Advance/Replenishment Document, 3.2.5.5.2 Reconciliation of Funds Commitment (FC) Document, 3.2.5.5.2.2 Rejection of a SCA Line that is a credit, 3.2.5.5.2.3 Rejection of a SCA Line in foreign currency, 3.2.5.5.2.4 Confirmation of payment rejection, 3.2.5.5.2.5 Post a SCA Line on a different Funds Commitment or directly to expense, 3.2.5.5.2.7 Reverse an incorrectly posted SCA Line and manually create new document, 3.2.5.5.2.8 Post the SCA Line against Accounts Payable (with PO) invoice, 3.2.5.5.3 Reconciliation of Accounts Payable (AP) Document, 3.2.5.5.3.1 Error log is: 'PRK-NO clearing doc', 3.2.5.5.3.2 Post a SCA Line on the AP found, 3.2.5.5.3.5 Post a SCA Line on bank charges account, 3.2.5.5.3.6 Post a SCA Line (partially and fully) on expense account, 3.2.5.5.3.7 Reverse an incorrectly posted SCA Line and manually create new document, 3.2.5.5.3.8 Post the SCA Line against Funds Commitment, 3.2.5.5.4 Reconciliation of Purchase Order (PO) Document, 3.2.5.5.4.2 Confirmation of payment rejection, 3.2.5.5.4.3 Post a SCA Line on a different Purchase Order, 3.2.5.5.4.4 Post a SCA Line on bank charges account, 3.2.5.5.4.5 Reverse an incorrectly posted SCA Line and manually create new document, 3.2.5.5.5 Reconciliation of Incoming Deposit, 3.2.5.6 Clearing of SCA Advance Account (GL 18105010), 3.2.5.7 Virtual Payment of Outstanding Payable to UNDP, 3.2.7.1 Replenish or Establish Petty Cash Fund, 3.2.7.4 Process Cash Journal Transactions, Chapter 15 - Provisions, Contingent Liabilities and Contingent Assets, 2.1 Provisions, Contingent Liabilities and Assets, 2.1.3 Adjusting, Utilizing and Reversing of Provisions, 3.1.5 Discounting and Unwinding Provisions, 3.4.3 Step 2: Identification and measurement, 3.4.5 Step 4 & 5: Accounting assessment and Umoja accounting entry, 3.5 Desktop Procedures: Events after the Reporting Date, 5.1 Reassessment Analysis and Summary (Cases Handled Outside of UNHQ), 5.2 Assessment of Pending AoJ Cases before UNDT (Handled Outside of UNHQ), 5.3 Assessment of Pending Non-AoJ Cases (Handled by Offices/Missions), 6 The United Nations Internal Justice System Chart, Chapter 16 - Presentation of Financial Statements and Disclosures, 2.2 Preparation and Presentation of General Purpose Financial Reports, 3 UN Volume I's Model Financial Statements, 3.1 Statement I: Statement of Financial Position, 3.2 Statement II: Statement of Financial Performance, 3.3 Statement III: Statement of Changes in Net Assets, 3.4 Statement IV: Statement of Cash Flows, 3.5 Statement V: Statement of Comparison of Budget and Actual Amounts, 4.2 Note 2: Basis of preparation and authorization for issue, 4.3 Note 3: Significant accounting policies, 4.9 Note 9: Assessed contributions: receivables from non-exchange transactions, 4.10 Note 10: Voluntary contributions: receivables from non-exchange transactions, 4.11 Note 11: Other accounts receivable: receivables from exchange transactions and loans, 4.15 Note 15: Property, plant and equipment, 4.17 Note 17: Accounts payable and accrued liabilities, 4.19 Note 19: Employee benefit liabilities, 4.21 Note 21: Tax Equalization Fund liability, 4.23 Note 23: Activities controlled by the Organization, 4.26 Note 26: Revenue from non-exchange transactions, 4.28 Note 28: Health and dental self-insurance plans, 4.30 Note 30: Financial instruments and financial risk management, 4.31 Note 31: Financial instruments: cash pools, 4.34 Note 34: Contingent liabilities and contingent assets, 4.35 Note 35: Events after the reporting date, 5 Business Planning and Consolidation (BPC) Procedures, 5.2 Generate Notes to the Financial Statements, 5.3 Update or Modification to Report/Input Form Worksheet, 5.3.1 Hide or Remove Empty Rows or Columns or Rows or Columns with Zero Values, 5.3.2 Manually Add Excel Formula into Blank Member Cell, 5.3.4 Customize Member Name in the Report, 5.3.5 Remove Dimension's Member(s) from Existing Report, 5.3.6 Generate Several Reports or Input Form Reports into Several Worksheets, Chapter 17 - Accounting Policies, Changes in Estimates and Errors, 2.6 Enterprise Roles Involved in General Ledger, 3.2.3.3 Reversing an Incorrectly Posted Accrual Document, 3.2.4.2 Setting Recurring Entry for Multiple Documents, 3.3 Review of Open Item Managed (OIM) GL Accounts, 3.3.1 Cash Payment Rejected by Bank - GL 11479997, 3.3.2 Cash Journal Clearing - GL 11711000, 3.3.3 Invoice Reduction Clearing - GL 19901010, 3.3.5 Accrued Discount Clearing - GL 35109910, 3.3.6 Cash Payment Clearing - GL 35109920, 3.3.7 AP Exch Goods Receipts Payable GR-IR - GL 35401010, 3.3.8 AP Exch Goods Receipts Payable GR-IR - Conversion - GL 35401014, 3.3.9 Progen Payroll Net Pay Clearing - GL 35591010, 3.3.10 Progen Payroll Various Clearing - GL 355910XX, 3.3.12 AP Unapplied Cash Journal - GL 39201020, 5.1.1 Phase 1: Pre-closing Check / Readiness, 5.1.3 Phase 3: Reconciliation and Adjustment. 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