Excerpt from Uniform Classification of Accounts for Water Utilities
1. Accounts to be Kept by Double Entry Method.
All the accounts (other than purely statistical accounts) defined in this classification must be kept by the double entry method.
2. Account Numbers Not a Part of Title.
The numbers prefixed to account titles in this classification are solely for convenience of reference and are not part of the titles or definitions.
3. Accounting Period.
It is recommended that each electrical corporation select the month as its accounting period and that it make its bookkeeping entries on a monthly basis. It may, however, select a quarterly or other basis if that will better meet the conditions under which it conducts its business. Each corporation will be required to close its books at the end of the fiscal year for which it makes its annual report.
4. Records.
Each electrical corporation shall so keep its general accounting books and all other books and records which support in any way the entries to such accounting books that it can furnish at any time full information as to any account kept by it. Moreover, it shall support each entry to each account with such detailed information as will enable a ready identification and verification of the facts recorded therein.
The books referred to herein include not only books of account in a limited technical sense but all other records such as minute books, stock books, etc., which will be useful in developing the history of any of the accounting company's transactions.
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