Arkansas Code

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Chapter 237 Arkansas Municipal Water And Sewer Department Accounting Law

• Section14-237-101. Title.
• Section14-237-102. Applicability.
• Section14-237-103. Exemption of accounting systems exceeding minimum.
• Section14-237-104. Bank accounts.
• Section14-237-105. Prenumbered receipts or mechanical receipting devices.
• Section14-237-106. Prenumbered checks — Electronic funds transfers.
• Section14-237-107. Petty cash funds.
• Section14-237-108. Fixed asset records.
• Section14-237-109. Cash receipts journal.
• Section14-237-110. Cash disbursements journal.
• Section14-237-111. Reconciliation of bank accounts.
• Section14-237-112. Maintenance and destruction of accounting records.
• Section14-237-113. Annual publication of financial statements.