Accounts receivable and payable

Accounts receivable and accounts payable

(i) as regards receivables, it is required to separately list the details of receivable management fee, other receivables and advanced payments

Note 8. 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.

At delivery, the obligation is liquidated and the receivable is correspondingly cancelled.

Provision for uncollectible contributions receivable

The Secretariat should continue to make efforts to collect all outstanding dues, including those from former Member States.

Follow up on all outstanding accounts receivable payable

(i) It is required to separately list the beginning balance, ending balance and proportion to total amount of payables according to their categories (like other payables and advance payments, etc.)

(a) If payment in respect of the assigned receivable is made to the assignee, the assignee is entitled to retain the proceeds and goods returned in respect of the assigned receivable

(b) If payment in respect of the assigned receivable is made to the assignor, the assignee is entitled to payment of the proceeds and also to goods returned to the assignor in respect of the assigned receivable and

Ex gratia payments and write offs of cash and receivables

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

The agreement would then be implemented on receipt of the first instalment of costs due

As a result, instead of the original receivable being reduced, a new account payable was created.

(b) A right securing payment of the assigned receivable may be transferred notwithstanding any agreement between the assignor and the account debtor or other person granting that right, limiting in any way the assignor's right to assign the receivable or the right securing payment of the assigned receivable

The Board, therefore, questioned the ability of the administration to follow up and collect overdue accounts receivable and to maintain proper control over accounts payable.

Go home and start packing. I'll take care of Elizabeth.

This indicated the inability of IMIS to match an item of receivable or payable with the transaction through which the payment was actually made.

However, article 35 should continue to apply to UNHCR trust funds, that is, income is recognized when received and commitment of funds should be based on income received.

However, article 35 should continue to apply to UNHCR trust funds, that is, income is recognized when received and commitment of funds should be based on income received.

(c) If payment in respect of the assigned receivable is made to another person over whom the assignee has priority, the assignee is entitled to payment of the proceeds and also to goods returned to such person in respect of the assigned receivable.

Manage or pretend to manage?

(c) Representing the payment obligation for a credit card transaction or

(t) Account debtor means a person liable for payment of a receivable.

(c) Representing the payment obligation for a credit card transaction or

(c) Except where a paid cheque is returned by the bank or a debit advice is received from the bank, a payee's written receipt shall be obtained for all disbursements.

Expenditure 14. All expenditure of UNICEF is accounted for on an accrual basis, except for that relating to staff entitlements, which is accounted for on the basis of cash disbursements only.

There were large balances of unliquidated obligations and accounts receivable.

2. A right securing payment of the assigned receivable is transferred under paragraph 1 of this article notwithstanding any agreement between the assignor and the debtor or other person granting that right, limiting in any way the assignor's right to assign the receivable or the right securing payment of the assigned receivable.

(iii) The balances of unpaid assessed contributions due from Member States are reported irrespective of collectibility

Because of the absence of debtor creditor identity in a large number of receivables payables as recorded in the IMIS database, the Board questions the ability of the Administration to follow up and collect overdue accounts receivable and to maintain proper control over accounts payable.

Oh, Ashley, Charles... What is it? What does she want?

The full amounts of the advances are maintained as accounts receivable from staff members until the required proofs of entitlement are produced, at which time the budgetary accounts are charged and the advances settled

Interest generated from investments and the related receivables and payables are reported in the quot undistributed quot balance sheet.

I may not cope. Cope?

(j) Proceeds means whatever is received in respect of an assigned receivable, whether in total or partial payment or other satisfaction of the receivable. The term includes whatever is received in respect of proceeds. The term does not include returned goods

The plan was drawn up with reference to the guidelines of the Liquidation Manual, and pre liquidation visits from Headquarters were conducted under the terms of section 1.4 of the manual.

Since 1 March 1995, the monthly care allowance has been payable at the rate of 80 per cent of remuneration.

(16) As regards payable taxes, it is required to list item by item tax amount due and not paid at the end of the reporting period according to tax categories.

The Board also notes that the closing balances of the UNDP inter fund, inter office voucher and due to due from accounts in the previous financial system used by UNOPS, IMIS, were transferred to the due to due from accounts in Atlas.

The Fund is utilized to replenish the Emergency Fund and meet essential payments for projects, pending receipt of contributions pledged.

In certain cases, when the Organization received a sum in full or partial settlement of an item of accounts receivable, the Integrated Management Information System (IMIS) was not able to match or co relate the sum with the corresponding item of accounts receivable instead IMIS recorded the sum as an account payable by the United Nations

When, for example, the Organization received a sum in full or partial settlement of an item of accounts receivable, in certain cases IMIS was not able to match or co relate the sum with the corresponding item of accounts receivable instead IMIS recorded the sum as an account payable by the United Nations.