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7/30/2019 General Ledger Oracle
1/98
Bkpcnkndtmtbad md` ^snr Fub`n ae FC Ka`ucn(Fndnrmc Cn`fnr"
Omsbi Yntups md` Omsbi ^snr Bdtnremin
=$ @nebdbdf Ecnx+ebnc`M$ Umcun md` Umcun YntO$ @nebdbdf Miiaudtbdf Ecnx+ebnc` Ynfkndt Ytruiturn$I$ @nebdbdf Miiaudtbdf Ynfkndt Umcuns$
?$ @nebdbdf Imcnd`nrs$
9$ @nebdbdf Iurrndibns
0$ Miiaudtbdf Yntup>$ Ndtnrbdf Gaurdmc 7 Zrnrnqubsbtns (Yystnk M`kbdbstrmtbad# Apnd Znrba`s"
5$ Ndtnrbdf Gaurdmc 7 Pypns ae Gaurdmc# Zastbdf
6$ Yharthmd` Mcbmsns
8$ @nebdbdf @aiukndt Ynqundin
2$ @mtm Miinss Ynt
=:$ Irass vmcb`mtbad==$ Yniurbty _ucn
=?$ @nebdbdf Yukkmry Miiaudts
=9$ Ou`fnt
=0$ Gaurdmc Mppravmc
=>$ Iadsacb`mtbad
=5$ Cn`fnr Ynt=6$ Ebdmdibmc Ytmtnkndt Fndnrmtar (EYF"
7/30/2019 General Ledger Oracle
2/98
Apnd Armicn md` ndtnr usnr b` md` pmsswar`$ M wbd`aw sbkbcmr ta oncaw bkmfn wbcc
mppnmr$
Yncnit Fndnrmc Cn`fnr# Ubsbad apnrmtbads (^YM" erak thn cnet hmd` mvmbcmocn
aptbads $ M cbst ae aptbads wbcc mppnmr bd thn kb``cn ae thn pmfn sncnit Ndtnr bt wbcc
cmudih Armicn Mppcbimtbads Zrafrmk$
Armicn mppcbimtbads pmfn wbcc mppnmr sbkbcmr ta moavn bkmfn ad thn rbfht hmd`# thn
dmvbfmtbad wbd`aw wbcc on oncaw thn ndtnr gaurdmcs md` ebd` gaurdmcs wbd`aw# adn
imd icasn thnsn md` stmrt dmvbfmtbdf ms pnr rnqubrnkndt$
7/30/2019 General Ledger Oracle
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=$ @nebdbdf Ecnx+ebnc`M ecnx+ebnc` bs m ebnc` km`n up ae suoebnc`s# ar snfkndts$ M ecnx+ebnc` mppnmrs ad yaur
eark ms m papup wbd`aw thmt iadtmbds m prakpt ear nmih snfkndt$ Nmih snfkndt hms m dmkn md` m snt aevmcb` vmcuns$ Phnrn mrn twa typns ae ecnx+ebnc`s7 lny ecnx+ebnc`s md` `nsirbptbvn ecnx+ebnc`s$
M$ Umcun % Umcun Ynt
Yntup 4 Ebdmdibmcs 4 Ecnx+ebnc`s 4 Umcb`mtbad 4 Ynts$
Ndtnr Umcun Ynt Dmkn md` @nsirbptbad
^sn adcy cnttnrs# dukonrs# md` ud`nrsiarns (Q" bd yaur vmcun snt dmkn$ Rau shauc` dat bdicu`n mdyspmins# quatns# ar athnr spnibmc ihmrmitnrs bd yaur vmcun snt dmkn$ @a dat usn thn strbdf ECNX ms pmrt aeyaur vmcun snt dmkn$
Cbst Pypn7
Ihaasn Cbst ae Umcuns be yaur vmcun snt shauc` dat pravb`n thn Cadf Cbst enmturn bd Armicn Earksmppcbimtbads$ M usnr wbcc dat snn m pap cbst bd Armicn YnceYnrvbin mppcbimtbads$Ihaasn Cadf Cbst ae Umcuns be yaur vmcun snt shauc` pravb`n thn Cadf Cbst enmturn bd Armicn EarksMppcbimtbads$ Phn Cadf Cbst enmturn rnqubrns m usnr ta ndtnr m pmrtbmc snfkndt vmcun onearn thn cbst ae vmcunsrntrbnvns mcc mvmbcmocn vmcuns$
Cadf Cbst ae Umcuns karn thmd ?:: vmcuns nxpnitn`
Zap+cbst enwnr thmd =: vmcuns nxpnitn`
Cbst ae Umcuns ontwnnd =: md` ?:: vmcuns nxpnitn`
Yniurbty Pypn
Da Yniurbty Mcc sniurbty bs `bsmocn` ear thbs vmcun snt$
7/30/2019 General Ledger Oracle
4/98
Hbnrmrihbimc Yniurbty Vbth thbs enmturn mdy sniurbty rucn thmt mppcbns ta m pmrndt vmcun mcsa mppcbns tabts ihbc` vmcuns$
Dad+Hbnrmrihbimc Yniurbty Yniurbty bs ndmocn`# out thn rucns ae hbnrmrihbimc sniurbty `a dat mppcy$ Phmt bsm sniurbty rucn thmt mppcbns ta m pmrndt vmcun `ans dat imsim`n `awd ta bts ihbc` vmcuns$
Earkmt Pypn
Ihmr
Ihmr cnts yau ndtnr mdy ihmrmitnr vmcuns# bdicu`bdf cnttnrs# dukonrs#md` spnibmc ihmrmitnrs $ Be yau ihaasn
thbs earkmt typn out ndtnr vmcuns thmt mppnmr ta on dukonrs# suih ms=:: ar ?:# yau shauc` on mwmrn thmtthnsn vmcuns wbcc stbcc onhmvn ms ihmrmitnr vmcuns$ Be yau wmdt suih vmcuns ta onhmvn karn cbln duknrbivmcuns# yau shauc` ihnil thn _bfhtgustbey md` Wnraebcc Dukonrs ihnil oax$
@mtn
@mtn ndearins m `mtn earkmt suih ms @@KADRR ar @@KADRRRR# `npnd`bdf ad thn kmxbkuksbzn ear thbs vmcun snt$
Kmxbkuk Ybzn @mtn Earkmt
2 @@KADRR
== @@KADRRRR
@mtn Pbkn
@mtn Pbkn ndearins m `mtn earkmt suih ms @@KADRR HH?07KB# `npnd`bdf ad thn kmxbkuk sbzn ear
thbs vmcun snt$ Phnsn mrn thn suppartn` `mtntbkn earkmts md` vmcun snt kmxbkuk sbzns yau imd usn ear@mtn Pbkn7
Kmxbkuk Ybzn @mtn Earkmt=> @@KADRR HH?07KB
=8 @@KADRR HH?07KB7YY
Dukonr
Dukonr cnts yau ndsurn thmt usnrs ndtnr m duknrbi vmcun$ Phn duknrbi earkmt mccaws m `nibkmc pabdt md` mkbdus sbfd$ Mcc cnm`bdf znras md` pcus sbfds mrn supprnssn`# md` ndtnrn` `mtm onhmvns ms bd m D^KON_ebnc` bd Armicn Earks ar m D^KON_ iacukd bd thn `mtmomsn$ Datn thmt thbs earkmt onhmvns `beenrndtcythmd m Dukonrs Adcy earkmt# whbih bs mitumccy m ihmrmitnr earkmt$ Adin yau hmvn ihasnd m Dukonrearkmt# yau imd ndtnr m vmcun bd thn Zrnibsbad ebnc`$ Zrnibsbad bd`bimtns thn dukonr ae pcmins thmt shauc`mppnmr metnr thn `nibkmc pabdt bd m dukonr vmcun$ Ear nxmkpcn# ta `bspcmy =8$6>8# yau ihaasn m prnibsbadae 9$ Pa `bspcmy md bdtnfnr suih ms 6# yau ihaasn m prnibsbad ae :$
Ytmd`mr` @mtn
Ytmd`mr` @mtn ndearins thn iurrndt DCY `mtn earkmt# `npnd`bdf ad thn DCY `mtn earkmt snttbdf ear yaurbdstmccmtbad$ ^snrs snn thn `mtns bd thn iurrndt DCY earkmt whbcn ndtnrbdf `mtm# qunrybdf `mtm md` usbdf thnCbst ae Umcuns
Ytmd`mr` @mtn Pbkn
Ytmd`mr` @mtn Pbkn ndearins thn iurrndt DCY `mtn earkmt# `npnd`bdf ad thn DCY `mtn earkmt snttbdf earyaur bdstmccmtbad$ ^snrs snn thn `mtns bd thn iurrndt DCY earkmt whbcn ndtnrbdf `mtm# qunrybdf `mtm md`usbdf thn Cbst ae Umcuns
Pbkn
Pbkn ndearins m tbkn earkmt suih ms HH?07KB# `npnd`bdf ad thn kmxbkuk sbzn ear thbs vmcun snt$Kmxbkuk @mtn Ybzn Earkmt
> HH?07KB
8 HH?07KB7YY
7/30/2019 General Ledger Oracle
5/98
Ihmrmitnr Earkmttbdf Aptbads
Dukonrs Adcy (:2"
Vbth thn Dukonrs Adcy aptbad# yau kmy dat ndtnr thn ihmrmitnrs MW# mz# ar spnibmc ihmrmitnrs suih ms - J# ar ) # bd thn snfkndt thmt usns thbs vmcun snt$ Rau kmy ndtnr adcy thn vmcuns :2# kbdus sbfds# pcussbfds# iakkms# md` pnrba`s bd mdy snfkndt ar pmrmkntnr thmt usns thbs vmcun snt$
^ppnrimsn AdcyBd`bimtn whnthnr mdy mcphmontbi ihmrmitnrs yau ndtnr ms vmcuns ear m snfkndt usbdf thbs vmcun snt shauc`mutakmtbimccy ihmdfn ta uppnrimsn$
_bfhtgustbey md` Wnraebcc Dukonrs
Bd`bimtn whnthnr yaur ecnx+ebnc` shauc` mutakmtbimccy rbfhtgustbey md` znraebcc dukonrs whnd yau ndtnrvmcuns ear thbs vmcun snt$ Phbs aptbad meenits vmcuns thmt bdicu`n adcy thn ihmrmitnrs :2# rnfmr`cnss aewhnthnr yau sncnit thn Dukonrs Adcy aptbad$ Phbs aptbad hms da neenit ad vmcuns thmt iadtmbd mcphmontbiihmrmitnrs ar spnibmc ihmrmitnrs suih ms m pnrba` ar m hyphnd$
Kbd Umcun
Ndtnr thn kbdbkuk vmcun m usnr imd ndtnr bd m snfkndt thmt usns thbs vmcun snt$ Raur kbdbkuk vmcun kmydat vbacmtn earkmttbdf aptbads suih ms thn kmxbkuk vmcun sbzn yau spnibey ear thbs vmcun snt$
Kmx Umcun
Ndtnr thn kmxbkuk vmcun m usnr imd ndtnr bd m snfkndt thmt usns thbs vmcun snt$ Raur kmxbkuk vmcun kmydat on cadfnr thmd thn kmxbkuk sbzn yau spnibey ear thbs vmcun snt$
7/30/2019 General Ledger Oracle
6/98
Umcb`mtbad Pypn
Dadn
Rau usn m Dadn typn vmcun snt whnd yau wmdt ta mccaw usnrs ta ndtnr mdy vmcun sa cadf ms thmt vmcun knntsthn vmcun snt earkmttbdf rucns$ Phmt bs# thn vmcun kust dat nxinn` thn kmxbkuk cndfth yau `nebdn ear yaurvmcun snt# md` bt kust knnt mdy earkmt rnqubrnkndts ear thmt vmcun snt$
Bd`npnd`ndt
Md Bd`npnd`ndt vmcun snt pravb`ns m prn`nebdn` cbst ae vmcuns ear m snfkndt$ Phnsn vmcuns imd hmvn mdmssaibmtn` `nsirbptbad$ Ear nxmkpcn# thn vmcun := iauc` hmvn m `nsirbptbad ae Iakpmdy :=$
Pmocn
M tmocnvmcb`mtn` vmcun snt pravb`ns m prn`nebdn` cbst ae vmcuns cbln md bd`npnd`ndt snt# out bts vmcuns mrnstarn` bd md mppcbimtbad tmocn$ Rau `nebdn whbih tmocn yau wmdt ta usn# mcadf wbth m VHN_N imusn ta cbkbtthn vmcuns yau wmdt ta usn ear yaur snt$
@npnd`ndt
M `npnd`ndt vmcun snt bs sbkbcmr ta md bd`npnd`ndt vmcun snt# nxinpt thmt thn mvmbcmocn vmcuns bd thn cbst md`thn knmdbdf ae m fbvnd vmcun `npnd` ad whbih bd`npnd`ndt vmcun wms sncnitn` bd m prbar snfkndt ae thnecnx+ebnc` struiturn$ Nf$ Iakputnrs bs md Bd`npnd`ndt vmcun snt Kadbtar# Lnyoamr`# Kausn mrn@npnd`ndt vmcun snt aeIakputnrs vmcun snt$
Ypnibmc md` Zmbr Umcun YntsYpnibmc md` pmbr vmcun snts pravb`n m knihmdbsk ta mccaw m ecnx+ebnc`wbthbdmecnx+ebnc`$ Phnsn vmcunsnts mrn prbkmrbcy usn` ear Ytmd`mr` _nqunst Yuokbssbad pmrmkntnrs$ Rau `a dat fndnrmccy usnthnsn vmcun snts ear darkmc ecnx+ebnc` snfkndts$
Ebcc bd cbln thn moavn bkmfn md` smvn oy prnssbdf Itrc,Y
7/30/2019 General Ledger Oracle
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Irnmtn Iakpmdy Umcun Ynt (Apnd Ynts wbd`aw" 7 KBQIAKZDMR (Phnd Ymvn md` Icasn Vbd`aw"
Irnmtn @npmrtkndt Umcun Ynt (Apnd Ynts wbd`aw" 7 KBQ@NZM_PKNDP (Phnd Ymvn md` Icasn Vbd`a
Irnmtn Apnrmtbdf ^dbt Umcun Ynt (Apnd Ynts wbd`aw" 7 KBQAZN_MPBDF DBP(Phnd Ymvn md` Icasn V
Irnmtn Miiaudts Umcun Ynt(Apnd Ynts wbd`aw" 7 KBQMIIA^DPY (Phnd Ymvn md` Icasn Vbd`aw"
Irnmtn Iakkad Umcun Ynt(Apnd Ynts wbd`aw" 7 KBQIAKKAD (Phnd Ymvn md` Icasn Vbd`aw"
Irnmtn thn athnr Umcun snt sbkbcmrcy md` Ymvn Md` Icasn
7/30/2019 General Ledger Oracle
8/98
O$ @nebdn Miiaudtbdf Ecnx+ebnc` Ynfkndt Ytruiturn
Phbs eark bs usn` ta `nebdn thn struiturn# ar ar`nr# md` thn
pnrearkmdin ae thn snfkndts bd yaur Miiaudtbdf Ecnx+ebnc`$ Phbs bs whnrn yau wbccnstmocbsh thn rncmtbadshbp ontwnnd ecnx+ebnc` snfkndts md` thn vmcun snts$
Yntup 4 Ebdmdibmcs 4 Ecnx+ebnc` 4 Lny 4 Ynfkndt
Zrnss E== ta ]unry# metnr whbih mcc thn aptbads wbcc shaw vmcuns$ Yncnit dnw erak thnaptbads omr tap cnet ebrst aptbad oncaw ebcn aptbad bd kndu omr$
Ia`n7 KBQMIIA^DPBDF ecnx+ebnc`SPhn ia`n ear m struiturn bs m `nvncapnr lny md` bs usn` oy cam`nr prafrmks$ Phn vmcun yau spnibey ear thn
ia`n wbcc `nemuct bdta thn tbtcn ebnc`$
Pbtcn7 KBQMIIA^DPBDF ecnx+ebnc`
Bd thn Ytruiturns snitbad ae thn wbd`aw# yau ndtnr m tbtcn ear yaur Miiaudtbdf Ecnx+ebnc` struiturn$ Armicn`bspcmys thn tbtcns ae mcc athnr Miiaudtbdf Ecnx+ebnc`s thmt hmvn onnd mcrnm`y irnmtn`$
@nsirbptbad7UBYYBAD MII KBNdtnr m `nsirbptbad ear yaur Miiaudtbdf Ecnx+ebnc`$
7/30/2019 General Ledger Oracle
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Ubnw Dmkn7
Be yau wauc` cbln ta fndnrmtn m `mtmomsn vbnw ear yaur ecnx+ebnc` struiturn# ndtnr bts dmkn hnrn$ Phn vbnwdmkn imddat iadtmbd spmins$ Bt kust onfbd wbth m cnttnr md` imd iadtmbd adcy cnttnrs# dukonrs# arud`nrsiarns$
Icbil Ad Ynfkndts7 M Vbd`aw Ybkbcmr ta oncaw wbcc mppnmr$
Phbs wbd`aw bs usn` ta `nebdn yaur miiaudtbdf ecnx+ebnc` snfkndts$
7/30/2019 General Ledger Oracle
10/98
Dmkn7
Ndtnr m dmkn ear thn Miiaudtbdf Ecnx+ebnc` snfkndt thmt yau wmdt ta `nebdn$ Raur snfkndt dmkn imdiadtmbd adcy cnttnrs# dukonrs# spmins ar ud`nrsiarns (Q"$ Raur snfkndt dmkn shauc` stmrt wbth md mcphmihmrmitnr$
Iacukd7Ndtnr thn dmkn ae thn iacukd ae thn `mtmomsn tmocn thmt yau wmdt ta usn ear yaur snfkndt$ Ear thnMiiaudtbdf Ecnx+ebnc`# yau kmy adcy usn YNFKNDP= thraufh YNFKNDP9: md` nmih iacukd imd adcyon usn` adn tbkn$
Umcun Ynt7
^sn thbs ebnc` ta mssaibmtn thn vmcun snt ta thn ecnx+ebnc` snfkndt$ Umcun snts ear thn Miiaudtbdf Ecnx+ebnc`kust usn m vmcb`mtbad typn ae nbthnr Bd`npnd`ndt# @npnd`ndt ar Pmocn$ Rau kmy dat usn m vmcb`mtbad sntwbth m typn ae Dadn ear thn Miiaudtbdf Ecnx+ebnc`$ Umcun snts kmy hmvn m adn ta adn rncmtbadshbp wbthsnfkndts ae thn ecnx+ebnc`# ar thny kmy on rnusn` be snfkndts mrn thn smkn sbzn md` hmvn thn smknmttrboutns$
Yncnit Iakpmdy aptbad m wbd`aw wbcc pap up wbth thn hnm`bdf Ynfkndts sbkbcmr ta oncaw bkmfn$
7/30/2019 General Ledger Oracle
11/98
Bd thn wbd`aw icbil ad Ecnx+ebnc` ]umcbebnr mdathnr wbd`aw sbkbcmr ta oncaw bkmfn wbcc pap up$
Phbs wbd`aw bs usn` ta spnibey ecnx+ebnc` qumcbebnrs ear yaur ecnx+ebnc` snfkndts$ Phbs wbd`aw bsdat ndmocn` be thn ecnx+ebnc` hms da qumcbebnrs$
Ndmocn`7Ihnilbdf thbs oax bd`bimtns ta thn systnk thmt thbs qumcbebnr bs turdn` ad ear m pmrtbiucmr snfkndt$
7/30/2019 General Ledger Oracle
12/98
Dmturmc Miiaudt Ynfkndt7
Adn md` adcy snfkndt ae yaur miiaudtbdf ecnx+ebnc` K^YP on spnibebn` ms thn dmturmc miiaudt snfkndt$Oy `nebdbdf m snfkndt ms thn dmturmc miiaudt snfkndt# yau wbcc on rnqubrn` ta ndtnr m``btbadmc bdearkmtbadear nmih vmcun yau `nebdn ear thmt snfkndt$ Phbs bs thn snfkndt ae thn Miiaudtbdf Ecnx+ebnc` thmt usumccynqumtns ta yaur nxbstbdf Ihmrt ae Miiaudts$
Omcmdibdf Ynfkndt7
Adn md` adcy adn snfkndt ae yaur miiaudtbdf ecnx+ebnc` K^YP on spnibebn` ms thn omcmdibdf snfkndt$ Phnomcmdibdf snfkndt ae thn miiaudtbdf ecnx+ebnc` bs thn snfkndt mt whbih mcc `nobts md` irn`bts kust
omcmdin$
Iast Indtnr Ynfkndt7
Adn md` adcy adn snfkndt ae thn miiaudtbdf ecnx+ebnc` kmy on spnibebn` ms thn Iast Indtnr snfkndt$Armicn Mssnts usns thbs snfkndt ta past kadthcy mssnt `nprnibmtbad ta thn Iast Indtnr cnvnc$
Bdtnr+iakpmdy Ynfkndt7Ihnil thbs oax ta `nsbfdmtn m pmrtbiucmr snfkndt ae thn miiaudtbdf ecnx+ebnc` ta on thn bdtnr+iakpmdysnfkndt$
Yniad`mry Prmilbdf Ynfkndt7
M snfkndt bd thn ihmrt ae miiaudts imd on `nsbfdmtn` ms m sniad`mry trmilbdf snfkndt# bd m``btbad ta thn
omcmdibdf snfkndt# ta pnreark karn `ntmbcn` mdmcysbs wbthbd Armicn Fndnrmc Cn`fnr$ Phn sniad`mrytrmilbdf snfkndt bs usn` bd thn rnvmcumtbad# trmdscmtbad# md` ebsimc ynmr+nd` icasn prainssns$
Kmdmfnkndt Ynfkndt7
Rau imd snt ]umcbebnr wbth mdy ae thn snfkndt# Phn m``n` ondnebt ae usbdf m kmdmfnkndt snfkndt bs thmtyau imd daw sniurn kmdmfnkndt snfkndt vmcuns usbdf `mtm miinss snts$ Ya yau imd frmdt rnm` adcy ar rnm`md` wrbtn miinss ta spnibebi kmdmfnkndt snfkndt vmcuns ta prnvndt inrtmbd kmdmfnrs erak vbnwbdf md`up`mtbdf `mtm ear iast indtnrs# cbdns ae ousbdnss# ar pra`uit cbdns autsb`n ae thnbr kmdmfnkndt mutharbty$
Bd thn smkn Vbd`aw Yncnit ms Eaccaws7+
Ear Iakpmdy 7 Omcmdibdf Ynfkndt(_npnmt thn Zrainss ae Icasbdf md` apndbdf ae Ecnx+ebnc` ]umcbebnrs"
Ear @npmrtkndt Yncnit 7 Iast Indtnr snfkndt(_npnmt thn Zrainss ae Icasbdf md` apndbdf ae Ecnx+ebnc` ]umcbebnrs"
Ear Miiaudts Yncnit 7 Dmturmc miiaudtbdf snfkndt$
Metnr Yncnitbdf thn iadinrdn` ]umcbebnrs Icasn thn Vbd`aw md` iakn ad thn ebrst Ynfkndts wbd`aw shawdoncaw ta ihnil aptbads md` iakpbcn snfkndt$
Ernnzn ecnx+ebnc` @nebdbtbad7Ihnil thbs oax ta ernnzn thn ecnx+ebnc` `nebdbtbad metnr yau mrn ebdbshn` wbth bt$ Rau imddat kmln ihmdfns
ta yaur ecnx+ebnc` struiturn whbcn bt bs eraznd$ Phn ecnx+ebnc` struiturn kust on eraznd md` iakpbcn` onearnyau imd usn bt$ Pa kmln ihmdfns ta ecnx+ebnc` thmt hms onnd eraznd# rnkavn thn ihnil erak thbs oax ta ^D+ernnzn bt# kmln yaur ka`bebimtbads# md` thnd rn+ihnil thn oax ta rn+ernnzn thn ecnx+ebnc`$ Rau wbcc dnn` tarniakpbcn thn ecnx+ebnc`# mcsa$
Ynfkndt Ynpmrmtar7Pypn bd thn ihmrmitnr thmt yau wmdt ta usn ta snpmrmtn yaur ecnxebnc` snfkndt vmcuns$ Phn mccawn`ihmrmitnrs mrn7 (+" `msh# ($" pnrba`# (|" pbpn# md` iustak ihmrmitnrs$ Phn `nemuct vmcun hnrn bs m ($" pnrba`$
7/30/2019 General Ledger Oracle
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Irass+Umcb`mtn Ynfkndts7Ihnil thbs oax be yau `nsbrn ta irass+vmcb`mtn kuctbpcn snfkndts usbdf irass+vmcb`mtbad rucns$ Irass+vmcb`mtbad rucns mrn usn` ta `ntnrkbdn vmcb` iakobdmtbads ae snfkndt `mtm$
Ernnzn _acc+up Fraups7
Ihnil thbs oax be yau wmdt ta ernnzn racc+up fraups$ Be racc up fraups mrn eraznd# usnrs wbcc dat on mocn takmln ihmdfns ta racc+up fraups usbdf thn @nebdn Ynfkndt Umcuns eark$ Phbs oax kmy on ^D+ihniln` beyau `a ncnit ta ka`bey yaur racc+up fraups$ Phn `nemuct vmcun ear thbs oax bs ocmdl ar da vmcun$
Mccaw @ydmkbi Bdsnrts7
Be thbs oax bs ihniln`# dnw iakobdmtbads ae vmcb` snfkndt vmcun `mtm wbcc on wrbttnd bdta thnFCQIa`nQIakobdmtbads tmocn$ Ia`n iakobdmtbads thmt fnt irnmtn` usbdf `ydmkbi bdsnrtbad kust pmssirass+vmcb`mtbad rucns md` kust on iakobdmtbads ae vmcb` snfkndt vmcuns$
Daw Ihnil Phn Ernnzn Ecnx+ebnc`s aptbad# Ernnzn _acc+up Fraups aptbad md` Mccaw@ydmkbi Bdsnrts aptbad$
Icbil ad Iakpbcn md` Ymvn$(Itrc,Y"# M iadiurrndt _nqunst Vbcc on Fndnrmtn` ta vbnw_nqunst Icbil ad
UBNV 4 _N]^NYP 4 EBD@Mcc Iadiurrndt _nqunst wbcc on Mvmbcmocn ta vbnw md` mcsa autputs# N__A_ Ksf be mdy
md` thn Ytmtus ae thn Iadiurrndt _nqunst Vnmthnr bd Znd`bdf Kab`n# _uddbdf Ka`n
Iakpcntn` NPI$
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Icasn Vbd`aw metnr Ubnwbdf Phn @ntmbcs$
7/30/2019 General Ledger Oracle
15/98
I$ @nebdn Miiaudtbdf Ecnx+ebnc` Ynfkndt Umcuns
Ear nmih snfkndt thmt yau hmvn irnmtn` ear yaur Miiaudtbdf Ecnx+ebnc` struiturn# bt bs dninssmry ta ndtnrvmcb` snfkndt vmcuns$ Phnsn vmcb` vmcuns mppnmr bd thn Cbst ae Umcuns pap+up wbd`aw whndnvnr m usnrndtnrs `mtm bdta m snfkndt ae thn Miiaudtbdf Ecnx+ebnc`$
Yntup 4 Ebdmdibmcs 4 Ecnx+ebnc`s 4 Lny 4 Umcuns
M wbd`aw sbkbcmr ta moavn wbcc mppnmr$
Pa `nebdn vmcb` snfkndt vmcuns ear m pmrtbiucmr Mppcbimtbad# Ecnx+ebnc`# Ytruiturn md` Ynfkndt# bt bsdninssmry ta ndtnr md` nxniutn m qunry$ Rau shauc` rud yaur qunry usbdf thn eaccawbdf irbtnrbm7
Bd thbs nf$
Mppcbimtbad7 Armicn Fndnrmc Cn`fnr 7 Fndnrmc Cn`fnr
Pbtcn 7 Miiaudtbdf Ecnx+ebnc` 7 Miiaudtbdf Ecnx+ebnc`
Ytruiturn 7 Raur Miiaudtbdf 7 KBQMIIA^DPBDF ECNX+EBNC@Ecnx+ebnc` struiturn dmkn
Ynfkndt 7 Yncnit m snfkndt bd yaur 7 IAKZMDR
miiaudtbdf ecnx+ebnc` ar
cnmvn thbs ebnc` ocmdl ta vbnw mcc$
Yncnit ms mppraprbmtn ms shawd bd oncaw bkmfns# metnr `abdf sa icbil adebd`$
7/30/2019 General Ledger Oracle
16/98
7/30/2019 General Ledger Oracle
17/98
Metnr icbilbdf ad ebd` md wbd`aw sbkbcmr ta oncaw bkmfn wbcc mppnmr
Umcuns Pmo (="7 Neenitbvn
Umcun7
Ndtnr m snfkndt vmcun thmt wbcc on usn` ta starn `mtm ear thbs snfkndt$ Phn snfkndt vmcun kust knnt thnearkmt irbtnrbm ear thn vmcun snt thmt bs mssbfdn` ta thn snfkndt$
Prmdscmtn` Umcun7
Be yaur vmcun snt hms thn typn Prmdscmtmocn Bd`npnd`ndt ar Prmdscmtmocn @npnd`ndt# thn Prmdscmtn` Umcunebnc` bs ndmocn`$ Phn vmcun erak thn prnvbaus stnp `nemucts bd$ Rau imd up`mtn thn Prmdscmtn` Umcun ear mccbdstmccn` cmdfumfns usbdf thn Prmdscmtbad biad bd thn Paacomr$
@nsirbptbad7Ndtnr m `nsirbptbad ear yaur vmcun$ Phbs `nsirbptbad mppnmrs ad thn Cbst ae Umcuns pap+up wbd`aw mt thntbkn ae `mtm ndtry bdta thn snfkndt$
Ndmocn`7Ihnil thbs oax ta usn thbs vmcun ear thn snfkndt$ _nkavbdf thn ihnil kmrl `bsmocns thn vmcun$
Neenitbvn Erak7Ndtnr thn `mtn upad whbih yau wbcc mccaw thn vmcun ta on usn`$
Neenitbvn Pa7Ndtnr thn `mtn upad whbih thn vmcun wbcc da cadfnr on usn`$
Umcuns Pmo (?" Hbnrmrihy# ]umcbebnrsZmrndt7
Ihnil thbs oax be yau wmdt yaur vmcun ta on m pmrndt vmcun$ Be yau `a dat ihnil thbs oax# thn vmcun wbcc on ihbc` vmcun$ Be yau spnibey thmt m vmcun bs m pmrndt vmcun# yau wbcc on mccawn` ta `nebdn md` kavn ihbc`rmdfns ear thbs vmcun$ Rau wbcc mcsa on mocn ta mssbfd thn pmrndt vmcun ta m racc+up fraup$ Phn `nemuct vmcunear thbs oax `ans dat iadtmbd m ihnil kmrl$
7/30/2019 General Ledger Oracle
18/98
Fraup7
Ndtnr thn dmkn ae m prn`nebdn` racc+up fraup# be yau wmdt ta mssbfd thbs vmcun ta adn$ Phn Ernnzn _acc+upFraups ihnil oax bd thn @nebdn Lny Ynfkndts eark kust on ocmdl bd ar`nr ta `a thbs$ _acc+up fraups mrnmssbfdn` hnrn adcy$ Phny mrn irnmtn` bd mdathnr Armicn Fndnrmc Cn`fnr eark imccn` @nebdn _acc+up Fraups
Cnvnc7
M tnxt ebnc` thmt bs typbimccy usn` ta `nsirbon m cnvnc bd thn pmrndt+ihbc` hbnrmrihy$
]umcbebnrs7
Zcmibdf yaur iursar bd thn qumcbebnr ebnc` wbcc pap+up m wbd`aw prakptbdf yau ta ndtnr m``btbadmcbdearkmtbad (ldawd ms ecnx+ebnc` qumcbebnrs" ear yaur snfkndt vmcun7
Mccaw Ou`fntbdf7RNY ar DA ta bd`bimtn whnthnr yau wmdt ta mccaw ou`fntbdf ta on usn` wbth thbs vmcun$
7/30/2019 General Ledger Oracle
19/98
Mccaw Zastbdf 7Ypnibey RNY ar DA ta bd`bimtn whnthnr yau wmdt ta mccaw pastbdf ear thbs vmcun$
Iadtrac Miiaudt7Iadtrac miiaudts mrn Fndnrmc Cn`fnr miiaudts miinssn` erak Armicn Zmymocns_ninbvmocns# md` Bdvndtary# ear whbih thn Fcaomc Miiaudtbdf Ndfbdn mutakmtbimccy irnmtns `ntmbcn`omcmdins$ Phn iadtrac miiaudt snfkndt qumcbebnr cnts yau bd`bimtn whbih miiaudt snfkndt vmcuns rnprnsndtiadtrac miiaudts$ Rau kust `nebdn thn iadtrac miiaudt snfkndt qumcbebnr onearn yau imd `nebdn miiaudtbdfsnfkndts ms iadtrac miiaudts$
Miiaudt Pypn7 ^sn` ADCR ear thn Miiaudtbdf Ecnx+ebnc` snfkndt thmt yau spnibebn` ms thn Dmturmc
Miiaudt Ynfkndt$ Ear thnsn snfkndt vmcuns adcy# yau kust spnibey whmt typn ae miiaudt yaur vmcun bs$Umcb` praprbntmry miiaudt typns mrn7 Mssnts# Cbmobcbty# Awdnr Nqubty# _nvndun ar Nxpndsn$ Ear ou`fntmrymiiaudts adcy# yau wbcc spnibey Ou`fntmry @nobt ar Ou`fntmry Irn`bt$
_niadibcbmtbad7 Bd`bimtns whnthnr Fndnrmc Cn`fnr shauc` mccaw Ecmf rniadibcbmtbad ear dmturmc miiaudtsthmt shauc` omcmdin ta znra$ Rau imd ndmocn ar `bsmocn rniadibcbmtbad ear md miiaudt snfkndt vmcun ar earspnibebi miiaudtbdf ia`n iakobdmtbads$
@nebdn Ihbc` _mdfns7Icbil thbs outtad ta `nebdn bd`bvb`umc ihbc` vmcuns# ar rmdfns ae ihbc` vmcuns ta m pmrndt vmcun$
Kavn Ihbc` _mdfns7Icbil thbs outtad ta kavn m rmdfn ae ihbc` miiaudts erak adn pmrndt vmcun ta mdathnr$
Ubnw Hbnrmrihbns7Icbil thbs outtad ta vbnw thn hbnrmrihbimc struiturn ae yaur sncnitn` miiaudt vmcun$
Ear thbs Nf$
ONCAV BY PHN BKMFN AE PHN YMKN NF$
Umcun @nsirbptbad Ndmocn` Zmrndt Fraup Cnvnc ]umcbebnrs:= := KB IAKZMDR RNY ++ ++ ++ ++ ++ RNY!RNY
:? :? KB IAKZMDR Y RNY ++ ++ ++ ++ ++ RNY!RNY
:9 :9 KB IAKZMDR L RNY ++ ++ ++ ++ ++ RNY!RNY
=: =: PAPMC IAKZMDBNY RNY ++ ++ RNY ++ ++ DA!DA
:: :: IAKKAD RNY ++ ++ ++ ++ ++ RNY!RNY
Prmdscmtn`
Umcun
Neenitbvn
Erak
Neenitbvn
Pa
7/30/2019 General Ledger Oracle
20/98
Ymvn Varl (Itrc,Y" thnd icbil ad @nebdn Ihbc` _mdfns( Datn7 bt wbcc adcy on mitbvmtn` ear vmcuns whbih mrn Zmrndt Ndmocn` bd thbs imsn ear Patmc Iakpmdbns$"
Phnd `nebdn ihbc` rmdfns ms shawd bd oncaw bkmfn
Erak 7 :=
Pa 7 :9
Bdicu`n 7 Ihbc` Umcuns Adcy
Ymvn Md` Icasn Vbd`aw_npnmt thn prainss oy ihmdfbdf thn Ynfkndt vmcuns md` bdput `mtm md` ihbc` vmcuns$
@ntmbcs ms pnr Nf$
@npmrtkndt
Umcun @nsirbptbad Ndmocn` Zmrndt Fraup Cnvnc ]umcbebnrs
::: ::: Iakkad @npt RNY ++ ++ ++ ++ ++ RNY!RNY
::= ::= Ebdmdin @npt RNY ++ ++ ++ ++ ++ RNY!RNY
::? ::? Hr @npt RNY ++ ++ ++ ++ ++ RNY!RNY
::9 ::9 Kmrlntbdf @npt RNY ++ ++ ++ ++ ++ RNY!RNY
::0 ::0 _%@ @npt RNY ++ ++ ++ ++ ++ RNY!RNY
=:: =:: Patmc @npt RNY ++ ++ RNY ++ ++ DA!DA
Apnrmtbdf ^dbt
Umcun @nsirbptbad Ndmocn` Zmrndt Fraup Cnvnc ]umcbebnrs
PA^ PA^ Patmc Apnrmtbdf dbts RNY ++ ++ RNY ++ ++ DA!DA
M M IAKKAD RNY ++ ++ ++ ++ ++ RNY!RNY
O O Ubsbad RNY ++ ++ ++ ++ ++ RNY!RNY
AA AA Ivbsbad Apnrmtbads RNY ++ ++ ++ ++ ++ RNY!RNY
Euturn
Umcun @nsirbptbad Ndmocn` Zmrndt Fraup Cnvnc ]umcbebnrs
::: ::: IAKKAD RNY ++ ++ ++ ++ ++ RNY!RNY
Prmdc$Umcun
Nee$Erak
Nee$Pa
Prmdc$
Umcun
Nee$
Erak
Nee$
Pa
Prmdc$
Umcun
Nee$
Erak
Nee$
Pa
7/30/2019 General Ledger Oracle
21/98
_npnmt thn prainss oy ihmdfbdf thn Ynfkndt ta Miiaudt md` bdput oncaw bdea$
Umcun @nsirbptbad Ndmocn` Zmrndt Fraup Cnvnc ]umcbebnrs
::= ::= Ymcmrbns RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
::? ::? _ndt RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
::9 ::9 Aeebin Nxp RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
::0 ::0 Pncnphadn Nxp RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
::> ::> Vmfns RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
::5 ::5 M`vnrtbsnkndt RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
::6 ::6 Zrbdtbdf % Ytmtbadnry RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da::8 ::8 @nprnibmtbad Nxp RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
::2 ::2 Ymcns RNY ++ ++ ++ ++ ++ Da! Da! Cbm! Da! Da
::P ::P Patmc Cbmobcbtbns RNY ++ ++ RNY ++ ++ Rns! Rns! Nxp! Da! Da
:=: :=: Iast Ae Faa`s Yac` RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:== :== Imsh RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:=? :=? Omdl RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:=9 :=9 Bdvndtary RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:=0 :=0 Bdvnstkndt RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:=> :=> Eurdbturn RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:=5 :=5 Zcmdt % Kmihbdnry RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:=6 :=6 Cmd` % Oubc bdf RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:=8 :=8 _ntmbdn` Nmrdbdfs RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
:=2 :=2 Zurihmsn Zrbin Umrbmdin RNY ++ ++ ++ ++ ++ Da! Rns! Mssnt! Da! Da
:?: :?: Bdvabin Zrbin Umrbmdin RNY ++ ++ ++ ++ ++ Da! Rns! Mssnt! Da! Da
:?= :?= @nenrrn` Iaf RNY ++ ++ ++ ++ ++ Da! Rns! Mssnt! Da! Da
AY AY Yuspndsn Miiaudt RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
=== === Yhmrn Hac`nrs RNY ++ ++ ++ ++ ++ Rns! Rns! Awdnr! Da! Da
==? ==? Irn btars RNY ++ ++ ++ ++ ++ Rns! Rns! Cbm! Da! Da
==9 ==9 Avnr`rmets RNY ++ ++ ++ ++ ++ Rns! Rns! Cbm! Da! Da
==0 ==0 Camds RNY ++ ++ ++ ++ ++ Rns! Rns! Cbm! Da! Da
==> ==> Bdvndtary Mp Miirumc RNY ++ ++ ++ ++ ++ Da! Rns! Cbm! Da! Da
==5 ==5 Vbthhac`bdf Pmx RNY ++ ++ ++ ++ ++ Da! Rns! Cbm! Da! Da
I I Icnmrbdf M!I RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
I^K I^K Iukucmtbvn Prmdscmtbad M gustkndt RNY ++ ++ ++ ++ ++ Rns! Rns! Awdnr! Da! Da
@BY @BY @bsiaudt RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! DaNM NM Nmrdn` @bsiaudt RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! Da
NXZ NXZ Nxpndsns RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
E E Ernbfht RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
F F ^drnmcbzn` Fmbd RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! Da
BZ BZ Zmymocn RNY ++ ++ ++ ++ ++ Rns! Rns! Cbm! Da! Da
B_ B_ _ninbvmocns RNY ++ ++ ++ ++ ++ Rns! Rns! Mssnt! Da! Da
C C ^drnmcbzn` Cass RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
CBM CBM Cbmobcbty M!I RNY ++ ++ ++ ++ ++ Rns! Rns! Cbm! Da! Da
ZF ZF Zurihmsn Umrbmdin Fmbd RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! Da
ZC ZC Zurihmsn Umrbmdin Cass RNY ++ ++ ++ ++ ++ Rns! Rns! Cbm! Da! Da
Z_N Z_N Zrnpmykndts RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! Da
_ _ _nsnrvn Ear Ndiukormdin RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! Da
_MV _MV _mw Kmtnrbmc RNY ++ ++ ++ ++ ++ Da! Rns! Mssnt! Da! Da
_N _N _nvndun M!I RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! Da
Y Y Yuspndsn M!I RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
YMC YMC Ymcns RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! Da
P P Patmc Nxpndsns RNY ++ ++ RNY ++ ++ Da! Da! Nxp! Da! Da
PIM PIM Patmc Iurrndt Mssnts RNY ++ ++ RNY ++ ++ Da! Da! Mssnt! Da! Da
PEM PEM Patmc Ebxn` Mssnts RNY ++ ++ RNY ++ ++ Da! Da! Mssnt! Da! Da
PAP PAP Patmc Mssnts RNY ++ ++ RNY ++ ++ Da! Da! Mssnt! Da! Da
PMX PMX Pmx Miiaudt RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
^ ^ ^dobccn` _ninbvmocns RNY ++ ++ ++ ++ ++ Rns! Rns! _nv! Da! Da
^N ^N ^dnmrdn` @bsiaudt RNY ++ ++ ++ ++ ++ Rns! Rns! Nxp! Da! Da
Prmdc$
Umcun
Nee$
Erak
Nee$
Pa
7/30/2019 General Ledger Oracle
22/98
@nebdn ihbc` rmdfns ms onearn
=:: 7 Patmc @npt 7 ::=+::0PA^ 7 Patmc Apnrmtbdf dbt 7 M+O::P 7 Patmc Cbmobcbtbns 7 ==?+==0P 7 Patmc Nxpndsns 7 ::=+::5
Ymvn(itrc,s" md` Icasn
7/30/2019 General Ledger Oracle
23/98
?$ @nebdbdf Imcnd`nr
Rau imd `nebdn kuctbpcn imcnd`mrs md` mssbfd m `beenrndt imcnd`mr ta nmih cn`fnr$ Ear nxmkpcn# yau imd usnm kadthcy imcnd`mr ear cn`fnr# md` m qumrtnrcy imcnd`mr ear mdathnr$
Znrba` Pypns7Rau imd `nebdn yaur awd pnrba` typns ta usn bd m``btbad ta thn Fndnrmc Cn`fnr stmd`mr` pnrba` typns
Kadth# ]umrtnr md` Rnmr$ Rau usn thnsn pnrba` typns whnd yau `nebdn thn miiaudtbdf imcnd`mr ear yaurarfmdbzmtbad$
Yntup 4 Ebdmdibmcs 4 Imcnd`nr 4 Pypn
Ms Znr Nf$
Znrba` Pypn7 KBQEBYIMCNdtnr m dmkn ear yaur imcnd`nr bd thn pnrba` typn hnm`bdf$ KBQIMCND@N_
Znrba` Znr Rnmr7
Ndtnr thn dukonr ae miiaudtbdf Znrba`s pnr Rnmr$ Ear nxmkpcn# yau iauc` =9(=?,= ear m`gustkndt"`nebdn m Vnnl pnrba` typn md` spnibey >? pnrba`s pnr ynmr$ Rau imd mssbfd =9(=?,= ear m gustkndt"up ta 955 miiaudtbdf pnrba`s pnr ebsimc ynmr ear mdy pnrba` typn# md`kmbdtmbd mitumc omcmdins ear thasn pnrba`s$ Hawnvnr# ear ou`fnts yau imd
adcy usn thn ebrst 5: pnrba`s$Rnmr Pypn7 Ebsimc
Ndtnr thn Rnmr Pypn ta spnibey whnthnr thn pnrba` bs pmrt ae m ebsimc ar Imcnd`nrimcnd`mr ynmr$ Fndnrmc Cn`fnr usns thn ynmr typn ta mssbfd m ynmr bdthn miiaudtbdf pnrba` systnk dmkn whnd yau snt up yaur imcnd`mr$
@nsirbptbad7 KBQEBYIMC IMCND@N_ RNM_(Aptbadmc" Ndtnr m @nsirbptbad ear thn pnrba` typn$ KBQIMCND@N_
Ymvn md` Icasn wbd`aw
7/30/2019 General Ledger Oracle
24/98
M``bdf Znrba`s ta m Imcnd`mr7
Yntup 4 Ebdmdibmcs 4 Imcnd`mrs 4 Miiaudtbdf
Imcnd`mr7 KBQEBYIMCNdtnr Imcnd`nr Dmkn bd thbs aptbad oax
Zrnebx7Ndtnr m pnrba` Zrnebx ear nmih miiaudtbdf pnrba`$ Fndnrmc Cn`fnr iakobdns thbs prnebx wbth thn ynmr tairnmtn thn pnrba` dmkn$ Ear nxmkpcn# yau imd ndtnr Gmd# Eno# Kmr# nti$ ar Znrba`=# Znrba`?# Znrba`9# nti$
Pypn7Ndtnr thn pnrba` Pypn$
Rnmr7Ndtnr thn Rnmr ae thn miiaudtbdf pnrba`$ Phbs bs thn ynmr bd whbih yaur ebsimc ynmr nd`s$ Ear nxmkpcn# beyaur ebsimc ynmr onfbds bd ?::> md` nd`s bd ?::5# ndtnr ?::5 ear mcc pnrba`s bd thn ebsimc ynmr$
]umrtnr7
Ndtnr m dukonr ta spnibey whbih ]umrtnr ae yaur ebsimc ynmr yaur miiaudtbdf pnrba` bs bd$ Fndnrmc Cn`fnrusns thbs dukonr ta `ntnrkbdn haw yaur miiaudtbdf pnrba`s racc up ear qumrtnr+ta+`mtn omcmdins$
Dukonr7
Ndtnr thn Dukonr ae thn pnrba` wbthbd thn ebsimc ynmr$ On surn ta dukonr yaur miiaudtbdf pnrba`ssnqundtbmccy# omsn` ad thn pnrba` stmrtbdf `mtns yau spnibey bd thn Erak!Pa rmdfn$
Erak+Pa7
Ndtnr thn rmdfn ae `mtns (Erak md` Pa" whnd thn miiaudtbdf pnrba` onfbds md` nd`s$ Fndnrmc Cn`fnr
mutakmtbimccy irnmtns md` `bspcmys m pnrba` Dmkn ear nmih miiaudtbdf pnrba`$ Phn dmkn iadsbsts ae yaurpnrba` prnebx md` thn cmst twa `bfbts ae nbthnr yaur imcnd`mr ynmr ar yaur ebsimc ynmr$ Fndnrmc Cn`fnr`bspcmys thn pnrba` dmkn whndnvnr yau ihaasn md miiaudtbdf pnrba`$
M`gustbdf7
Be yau ihaasn ta kmln md miiaudtbdf pnrba` md M`gustbdf pnrba`# bt kust avnrcmp thn `mtns ae athnrmiiaudtbdf pnrba`s$ Ear nxmkpcn# yau imd `nebdn m pnrba` imccn` @NI+:5 thmt bdicu`ns :=+@NI+?::5thraufh 9=+@NI+?::5$ Rau imd mcsa `nebdn md m`gustbdf pnrba` imccn` @NI9=+:5 thmt bdicu`ns adcy adn`my7 9=+@NI+?::5 thraufh 9=+@NI+?::5$ Oath yaur m`gustbdf md` dad+m`gustbdf pnrba`s shauc` hmvn thnsmkn pnrba` typn mssaibmtn` wbth yaur cn`fnr$
7/30/2019 General Ledger Oracle
25/98
Oncaw mrn thn Nf$ @ntmbcs $
Ebcc Bd thn @ntmbcs Ymvn md` Icasn$
Zrnebx Pypn Rnmr ]umrtnr Erak Pa Dmkn M`gustbdf
Mpr KBQEBYIMC ?:=0 = = =$ Mpr$ ?:=9 9:$ Mpr$ ?:=9 MZ_+=9 ++
Kmy KBQEBYIMC ?:=0 = ? =$ Kmy$ ?:=9 9=$ Kmy$ ?:=9 KMR+=9 ++
Gud KBQEBYIMC ?:=0 = 9 =$ Gud$ ?:=9 9:$ Gud$ ?:=9 G^D+=9 ++
Guc KBQEBYIMC ?:=0 ? 0 =$ Guc$ ?:=9 9=$ Guc$ ?:=9 G^C+=9 ++
Muf KBQEBYIMC ?:=0 ? > =$ Muf$ ?:=9 9=$ Muf$ ?:=9 M^F+=9 ++
KBQEBYIMC ?:=0 ? 5 =$ Ynp$ ?:=9 9:$ Ynp$ ?:=9 YNZ+=9 ++
Ait KBQEBYIMC ?:=0 9 6 =$ Ait$ ?:=9 9=$ Ait$ ?:=9 AIP+=9 ++
Dav KBQEBYIMC ?:=0 9 8 =$ Dav$ ?:=9 9:$ Dav$ ?:=9 DAU+=9 ++
@NU KBQEBYIMC ?:=0 9 2 =$ @ni$ ?:=9 9=$ @ni$ ?:=9 @NI+=9 ++
Gmd KBQEBYIMC ?:=0 0 =: =$ Gmd$ ?:=0 9=$ Gmd$ ?:=0 GMD+=0 ++
Eno KBQEBYIMC ?:=0 0 == =$ Eno$ ?:=0 ?8$ Eno$ ?:=0 ENO+=0 ++
Kmr KBQEBYIMC ?:=0 0 =? =$ Kmr$ ?:=0 9=$ Kmr$ ?:=0 KM_+=0 ++
M@GPQKM_ KBQEBYIMC ?:=0 0 =9 9=$ Kmr$ ?:=0 9=$ Kmr$ ?:=0 M@GPQKM_+=0 RNY
Duk
Ynp
7/30/2019 General Ledger Oracle
26/98
9$ @nebdbdf Iurrndibns7
^sn thn Iurrndibns wbd`aw ta `nebdn dad+BYA (Bdtnrdmtbadmc Ytmd`mr`s Arfmdbzmtbad" iurrndibns# md` tandmocn!`bsmocn iurrndibns$ Armicn Mppcbimtbads hms prn`nebdn` mcc iurrndibns spnibebn` bd BYA stmd`mr` $^$Y$ @accmrs (^Y@" bs thn adcy iurrndiy thmt bs ndmocn` bdbtbmccy$
Yntup 4 Iurrndibns 4 @nebdn$
Ia`n7
Ndtnr m udbqun Ia`n ta rnprnsndt yaur iurrndiy$ Datn7 Rau imddat ihmdfn m iurrndiy ia`n metnr yau ndmocnthn iurrndiy# nvnd be yau cmtnr `bsmocn thmt iurrndiy$
Dmkn @nsirbptbad7Ndtnr thn Dmkn md` @nsirbptbad ae thn iurrndiy$
Bssubdf tnrrbtary7
(Aptbadmc" Yncnit thn dmkn ae thn Bssubdf Pnrrbtary$ Armicn Mppcbimtbads hms prn`nebdn` thn dmkns aeiaudtrbns (pnr BYA"
Yykoac7
Ndtnr thn Yykoac ear yaur iurrndiy$ Datn7 Yakn Armicn Mppcbimtbads usn iurrndiy sykoacs whnd`bspcmybdf mkaudts$ Athnrs# cbln Fndnrmc Cn`fnr# `a dat$
Zrnibsbad7
Ndtnr thn Zrnibsbad ae thn iurrndiy ta `nsbfdmtn thn dukonr ae `bfbts ta thn rbfht ae thn `nibkmc pabdt usn`bd rnfucmr iurrndiy trmdsmitbads$
Nxtnd`n` Zrnibsbad7(Datn7Yakn Mppcbimtbads usn thbs$ Athnrs# cbln Fndnrmc Cn`fnr# `a dat$"Ndtnr thn Nxtnd`n` Zrnibsbad ta `nsbfdmtn thn dukonr ae `bfbts ta thn `nibkmc pabdt usn` bd imciucmtbads$Phn nxtnd`n` prnibsbad kust on frnmtnr thmd ar nqumc ta thn stmd`mr` prnibsbad$
Kbdbkuk Miiaudtmocn ^dbt7
Ndtnr thn Kbdbkuk Miiaudtmocn ^dbt ta `nsbfdmtn thn skmccnst `ndakbdmtbad usn` bd thbs iurrndiy$ Datnthmt thbs kbfht dat iarrnspad` ta thn prnibsbad$
Neenitbvn @mtns7
(Aptbadmc" Ndtnr Neenitbvn @mtns ear yaur iurrndiy$ Rau imd adcy ndtnr trmdsmitbads `ndakbdmtn` bd thbsiurrndiy ear `mtns wbthbd thn rmdfn$ Be yau `adt ndtnr m stmrt `mtn# thn iurrndiy bs vmcb` bkkn`bmtncy$ Be yau
7/30/2019 General Ledger Oracle
27/98
`adt ndtnr md nd` `mtn# thn iurrndiy bs vmcb` bd`nebdbtncy$
@ntmbcs ae Nf$
Adcy thn moavn shawd ebnc` mrn ta on ebccn` rnst ta on cnet ocmdl$
Ymvn (Itrc,s" md` Icasn
I^__NDIR
Ia`n Dmkn @nsirbptbad Yykoac Zrnibsbad Erak Pa Ndmocn`
BD_QKB BD@BMD _^ZNN KB BD@BM ++ ? ++ ++ ++ ++ ++
Bssubdf
Pnrrbtary
Nxtnd`n`
Zrnibsbad
Kbdbkuk
Miiaudtmocn
^dbt
BD@BMD _^ZNN
I^__NDIR
7/30/2019 General Ledger Oracle
28/98
0$ Miiaudtbdf Yntup7
Phn Miiaudtbdf Yntup Kmdmfnr strnmkcbdns thn bkpcnkndtmtbad ae yaur Armicn Ebdmdibmc Mppcbimtbads oyindtrmcbzbdf thn sntup stnps thmt mrn shmrn` mirass Armicn Ebdmdibmc Mppcbimtbads$
Yntup4Ebdmdibmcs4Miiaudtbdf sntup kmdfnr4Miiaudtbdf sntup
Irnmtbdf Cnfmc Ndtbty7
Be yau pcmd ta rniar` miiaudtbdf trmdsmitbads ear adn ar karn cnfmc ndtbtbns# yau imd usn Armicn CnfmcNdtbty Iadebfurmtar ar thn Cnfmc Ndtbtbns tmo bd Miiaudtbdf Yntup Kmdmfnr ta `nebdn yaur cnfmc ndtbtbns$
Icbil ad Irnmtn Miiaudtbdf Yntup thnd Icbil ad Irnmtn Cnfmc Ndtbty
Ndtnr @ntmbcs7 Dmkn7 Bd`bm md` athnr bdea ms shawd bd moavn bkmfn$
7 Irnmtn Dnw M``rnss 7 Ndtnr M``rnss @ntmbcs$
Icbil ad Mppcy Outtad$
Icbil ad M`` Mdathnr _aw$
7/30/2019 General Ledger Oracle
29/98
M wbd`aw sbkbcmr ta moavn wbcc mppnmr metnr icbilbdf ad m`` mdathnr raw$
Ndtnr Cnfmc ndtbty dmkn md` icbil ad thn snmrih aptbad$
M pap up wbd`aw wbcc mppnmr sbkbcmr ta oncaw bkmfn sncnit thn cnfmc ndtbty md` icbil
ad sncnit$
7/30/2019 General Ledger Oracle
30/98
Icbil ad dnxt aptbad bd thn wbd`aw
Zrbkmry md` sniad`mry cn`fnrs7
M prbkmry cn`fnr bs `nebdn` ms m cn`fnr whnrn mcc yaur `my+ta+`my trmdsmitbads mrn pnrearkn` md` yauwauc` typbimccy hmvn m sniad`mry cn`fnr ta rnecnit thnsn smkn trmdsmitbads bd adn ae thn eaccawbdf praomocnsindmrbas7
Bd m `beenrndt Ihmrt ae Miiaudts Bd m `beenrndt Miiaudtbdf Omsbs Bd m `beenrndt Iurrndiy (mcsa imccn` m _npartbdf Cn`fnr"
Ebcc bd thn `ntmbcs ms shawd bd oncaw bkmfn oy iakpcntbdf thn smkn prainss usn` moavn ihaasbdf erak thncbst ae vmcuns md` snmrihbdf thraufh pap up wbd`aw$
7/30/2019 General Ledger Oracle
31/98
Icbil ad dnxt md` thnd ebdbsh outtad ad thn dnxt stnp$
Icbil ad @nebdn miiaudtbdf aptbads$
Vbd`aw sbkbcmr ta oncaw bkmfn wbcc mppnmr$
Icbil ad thn up`mtn aptbad ad thn nxtrnkn rbfht hmd` shawd bd rn` oax bd thn moavn bkmfn$
Vbd`aw sbkbcmr ta oncaw bkmfn wbcc mppnmr$
Icbil ad dnxt Outtad ad thbs wbd`aw
(Ihnil whnthnr mcc bdea bs ebccn` up iarrnitcy ar dat$"
7/30/2019 General Ledger Oracle
32/98
Ebrst Nvnr Apndn` Znrba`7
Apndn` Znrba` Ebrst pnrba` thmt imd on apndn` ear thbs cn`fnr$ Phbs imddat on ihmdfn` metnr yau apnd thnebrst pnrba`$
Dukonr ae Euturn Ndtnr+mocn Znrba`s7
Dukonr ae euturn pnrba`s ta mccaw ear gaurdmc ndtry wbthbd thbs cn`fnr$ Fndnrmc Cn`fnr mutakmtbimccymssbfds m stmtus ae Euturn Ndtry ta miiaudtbdf pnrba`s eaccawbdf thn cmtnst apnd pnrba` bd thn imcnd`mromsn` ad thn dukonr ae euturn ndtnr+mocn pnrba`s `nebdn` hnrn$ Be yau ihmdfn thn dukonr ae euturn ndtnr+mocn pnrba`s ear thn cn`fnr# Fndnrmc Cn`fnr `ans dat ihmdfn m``btbadmc pnrba`s ta thn Euturn Ndtnr+mocn
stmtus udtbc m dnw pnrba` bs apndn`$
_ntmbdn` Nmrdbdfs Miiaudt7
Dnt omcmdin ae mcc bdiakn md` nxpndsn miiaudts erak thn prbar ynmr mrn pastn` mfmbdst thn rntmbdn`nmrdbdfs miiaudt whnd thn ebrst pnrba` ae m ebsimc ynmr bs apndn` bd Fndnrmc Cn`fnr$ Phn omcmdibdf snfkndtmd` thn snfkndt dakbdmtn` ms thn sniad`mry trmilbdf snfkndt mit ms pcminhac`nrs ear thbs miiaudt$ FndnrmCn`fnr mutakmtbimccy bdsnrts thn mppraprbmtn vmcun whnd imciucmtbdf rntmbdn` nmrdbdfs
Yuspndsn Miiaudt7Mccaws suspndsn pastbdf ae aut+ae+omcmdin gaurdmc ndtrbns$ Be yau hmvn kuctbpcn iakpmdbns ar omcmdibdfndtbtbns wbthbd m cn`fnr# Fndnrmc Cn`fnr mutakmtbimccy irnmtns m suspndsn miiaudt ear nmih omcmdibdf ndtbty
Rau imd mcsa `nebdn m``btbadmc suspndsn miiaudts ta omcmdin gaurdmc ndtrbns erak spnibebi saurins md`imtnfarbns usbdf thn Yuspndsn Miiaudts wbd`aw$ Datn thmt be yau up`mtn thn suspndsn miiaudt ear thncn`fnr# thn `nemuct suspndsn miiaudt bs up`mtn` bd thn Yuspndsn Miiaudts wbd`aw$ Cblnwbsn# be yau up`mtnthn `nemuct miiaudt bd thn Yuspndsn Miiaudts wbd`aw# thn miiaudt wbcc on up`mtn` ear thn cn`fnr$ Be yau `adat ndtnr m suspndsn miiaudt# yau imd adcy past gaurdmc ndtrbns thmt mrn omcmdin`$
Ndmocn Bdtrmiakpmdy Omcmdibdf7Zasts aut+ae+omcmdin bdtrmiakpmdy gaurdmcs (`nobts `a dat nqumc irn`bts ear m pmrtbiucmr iakpmdy aromcmdibdf snfkndt vmcun wbthbd thn smkn cn`fnr" Be yau ndmocn thbs aptbad# yau kust `nebdn BdtrmiakpmdyOmcmdibdf _ucns whnd yau iakpcntn yaur Miiaudtbdf Aptbads ta pravb`n bdstruitbads ad haw tamutakmtbimccy omcmdin bdtrmiakpmdy gaurdmcs mfmbdst omcmdibdf miiaudts yau spnibey$ Be yau `a dat ihaasnta ndmocn bdtrmiakpmdy omcmdibdf# yau imd adcy past bdtrmiakpmdy gaurdmcs thmt omcmdin oy omcmdibdfsnfkndt$
_nqubrn Ou`fnt Gaurdmcs7
Mccaws yau ta rnqubrn ou`fnt gaurdmcs ear mcc ou`fnts$ Be usbdf ou`fntmry iadtrac# Fndnrmc Cn`fnr mcrnm`yrnqubrns yau ta irnmtn ou`fnt gaurdmcs ear yaur eud`bdf ou`fnt$ Be yau wmdt ta rnqubrn ou`fnt gaurdmcs earmcc ou`fnts# ihaasn thbs aptbad$
_nsnrvn ear Ndiukormdin Miiaudt7
Mccaws ndiukormdin miiaudtbdf ear thn cn`fnr< rnqubrn` ear ou`fntmry iadtrac$ Be yau ndtnr md aut+ae+omcmdin ndiukormdin ndtry# Fndnrmc Cn`fnr mutakmtbimccy pasts thn `beenrndin mfmbdst thn miiaudt yauspnibey hnrn$ Be yau hmvn kuctbpcn iakpmdbns ar omcmdibdf ndtbtbns wbthbd m cn`fnr# Fndnrmc Cn`fnr
mutakmtbimccy irnmtns m _nsnrvn ear Ndiukormdin miiaudt ear nmih omcmdibdf ndtbty$ Vhnd yau ndtnr m_nsnrvn ear Ndiukormdin miiaudt wbthaut ndmocbdf ou`fntmry iadtrac# yau imd stbcc ndtnr kmdumcndiukormdins vbm gaurdmc ndtry# out yau imddat fndnrmtn ndiukormdins erak rnqubsbtbads md` purihmsnar`nrs$
Ndmocn Gaurdmc7Mppravmc ^sn Fndnrmc Cn`fnr&s Gaurdmc Mppravmc enmturn ear thn cn`fnr$ Vhnd Gaurdmc Mppravmc bs ndmocn`md` m gaurdmc ndtry&s gaurdmc saurin rnqubrns mppravmc# thn gaurdmc kust on mppravn` oy thn mppraprbmtncnvnc ae kmdmfnkndt onearn mdy eurthnr mitbad imd on tmlnd# suih ms pastbdf$ Be Gaurdmc Mppravmc bs datndmocn`# mppravmc bs dat rnqubrn`# nvnd be thn gaurdmc saurin rnqubrns mppravmc$
7/30/2019 General Ledger Oracle
33/98
Icbil ad _ntmbdn` Nmrdbdfs Ynmrih Aptbad ms shawd bd oncaw Bkmfn$
M pap+up wbd`aw wbcc mppnmr ta ebcc bd `ntmbcs ae _ntmbdn` Nmrdbdfs M!I$
7/30/2019 General Ledger Oracle
34/98
=$ Icbil ad Ynmrih aptbad# m pap+up wbcc mppnmr$?$ Icbil ad Ynmrih aptbad ae Iakpmdy$ Mdathnr pap+up wbcc mppnmr$9$ Icbil ad Fa aptbad mvmbcmocn bd dnw wbd`aw$0$ Yncnit mppraprbmtn iakpmdy
>$ Icbil ad sncnit$ _npnmt thn prainss Erak = ta > ear rnst ae thn Aptbads$5$ Icbil ad snmrih$6$
Icbil ad irnmtn$8$ Yncnit thn irnmtn` MIIA^DPY$2$ Icbil Ad Yncnit$
_npnmt thn prainss ta Ndtnr Yuspndsn Miiaudt gust oncaw thn rntmbd nmrdbdfs m!i$
Pbi kmrl ad Ndmocn Bdtrmiakpmdy Omcmdibdf$
Ms Znr Nf$_ntmbdn` Nmrdbdfs M!I$ 7 :=$M$::=$:=8$:::7Yuspndin miiaudt 7 :=$M$::=$AY$:::
Icbil ad Dnxt$
7/30/2019 General Ledger Oracle
35/98
=$ Pbil kmrl ad Ndmocn Ou`fntmry Iadtrac % _nqubrn Ou`fnt Gaurdmcs$?$ Ndtnr _nsnrvn ear Ndiukormdin M!I$9$ Icbil ad Dnxt thnd Icbil ad Ebdbsh$0$ Icbil ad _nturd ta Miiaudtbdf Yntups$
7/30/2019 General Ledger Oracle
36/98
Icbil ad _npartbdf Iurrndiy ^p`mtn Aptbad$ (adcy dnn` ta up`mtn whnd thnrnpartbdf iurrndiy bs `beenrndt erak thmt ae cn`fnr iurrndiy$"
Icbil ad Iakpcntn Aptbad$
Icbil ad ^p`mtn Omcmdibdf Ynfkndt Umcun$
M pap+up wbcc mppnmr icbil ad fa
Yncnit ms mppraprbmtn md` icbil ad sncnit$
Icbil ad Mppcy$
7/30/2019 General Ledger Oracle
37/98
Zap+up wbcc on sbkbcmr ta thn moavn bkmfn$
Icbil ad Omcmdibdf Ynfkndt Umcun Mssbfdkndts$ Yhawd bd moavn ebfurn
Icbil ad M`` Omcmdibdf Ynfkndt Umcun# m pap+up wbcc mppnmr icbil ad fa md` Yncnitms mppraprbmtn$ Icbil ad Yncnit$
Icbil ad Iakpcntn$
Icbil ad Apnrmtbdf ^dbts$
Aptbadmc ta ebcc bd apnrmtbdf udbt dat dninssmry# Icbil ad Iakpcntn
7/30/2019 General Ledger Oracle
38/98
Icbil ad iakpcntn bd thn oattak ms shawd bd moavn ebfurn$
Iadebrk oy Icbilbdf ad Rns$
Icbil ad _nturd ta miiaudtbdf Yntup$
Ebd` thn Cn`fnr wbth cn`fnr dmkn ms shawd bd oncaw bkmfn$
Icbil ad ^p`mtn miiaudtbdf Aptbads$
7/30/2019 General Ledger Oracle
39/98
Icbil ad Bdtrmiakpmdy Omcmdibdf _ucns$
Bdtrmiakpmdy Omcmdibdf _ucns7Be yau ndmocn` thn Bdtrmiakpmdy Omcmdibdf aptbad ear yaur cn`fnr# thn Bdtrmiakpmdy Omcmdibdf stnp wbccon `bspcmyn`$ Phn stmtus ear thbs stnp wbcc on Dat Ytmrtn`$ ^p`mtn thn Bdtrmiakpmdy Omcmdibdf stnp ta`nebdn rucns ta omcmdin gaurdmc ndtrbns ontwnnd omcmdibdf snfkndt vmcuns thmt mrn mssbfdn` ta thn smkncnfmc ndtbty ar cn`fnr$
Icbil ad @nebdn _ucns ms shawd bd oncaw bkmfn$
Icbil ad Irnmtn _ucn
Ebcc bd thn `ntmbcs ms eaccaws7Yaurin 7 Athnr
Imtnfary 7 Athnr @nobt Omcmdibdf Ynfkndt Umcun 7 Mcc Athnr Irn`bt Omcmdibdf Ynfkndt Umcun 7 Mcc Athnr @nobt Miiaudt 7 :=$M$::=$BZ$:::
Irn`bt Miiaudt 7 :?$M$::=$B_$:::
7/30/2019 General Ledger Oracle
40/98
Icbilad Aptbads ms shawd bd Oncaw bkmfn$
Ndtnr thn Eaccawbdf @ntmbcs$Cnvnc ae Yniucmrbzmtbad 7@ntmbcIcnmrbdf Omcmdibdf Ynfkndt Umcun 7 sn ear Kmdy Pa Kmdy Gaurdmc Adcy$@nemuct Aptbad 7@nemuct Icnmrbdf Omcmdibdf Ynfkndt Umcun@nemuct Icnmrbdf Omcmdibdf Ynfkndt Umcun 7:= (KBQIAKZMDR"
Icbil ad Mppcy md` Phnd Icbil ad @adn Icbil ad _nturd ta miiaudtbdf Yntups md` Icasn thn Vbd`aw$
7/30/2019 General Ledger Oracle
41/98
>$ Ndtnrbdf Gaurdmc 7 Zrnrnqubsbtns (Yystnk M`kbdbstrmtar# ApndZnrba`s"
Yncnit YRYPNK M@KBDBYP_MPA_ Erak Cbst$
7/30/2019 General Ledger Oracle
42/98
M Vbd`aw Ybkbcmr ta dmvbfmtbad wbcc mppnmr Dmvbfmtn ta thn eaccawbdf$
Zraebcn 4 Yystnk
Ndtnr `ntmbcs ms eaccaws7Mppcbimtbad 7 Fndnrmc Cn`fnr _nspadsbobcbty 7 Fndnrmc Cn`fnr# Ubsbad Apnrmtbads (^YM"Zraebcn 7 FC Cn`fnr Dmkn$
(Datn7 Bd Ynmrih wbd`aw ndtnr . sbfd ta snn mcc vmcuns "
Icbil ad Ebd`$ Ndtnr Cn`fnr Dmkn$ Ms Znr Nf$ KBQCN@FN_
Ymvn md` Icasn# ihmdfn thn rnspadsbobcbty ta Fndnrmc Cn`fnr Ubsbad Apnrmtbads (^YM"
7/30/2019 General Ledger Oracle
43/98
Apndbdf md` Icasbdf Miiaudtbdf Znrba`s7Apnd md` icasn miiaudtbdf pnrba`s ta iadtrac gaurdmc ndtry md` gaurdmc pastbdf# ms wncc ms iakputn pnrba`+nd` md` ynmr+nd` mitumc md` ou`fnt miiaudt omcmdins ear rnpartbdf$
Apnd7Gaurdmc ndtry md` pastbdf mccawn`$
Icasn`7
Gaurdmc ndtry md` pastbdf dat mccawn` udtbc miiaudtbdf pnrba` bs rnapndn`$ _npartbdf md` bdqubry mccawn`$
Znrkmdndtcy Icasn`7
Gaurdmc ndtry md` pastbdf dat mccawn`$ Rau imddat ihmdfn thbs pnrba` stmtus$ _npartbdf md` bdqubrymccawn`$
Dnvnr Apndn`7Gaurdmc ndtry md` pastbdf mrn dat mccawn`$ Fndnrmc Cn`fnr mssbfds thbs stmtus ta mdy pnrba` prnin`bdf thnebrst pnrba` nvnr apndn` bd yaur imcnd`mr# ar ta mdy pnrba` thmt hms onnd `nebdn`# out bs dat ynt euturn+ndtnrmocn$ Rau imddat ihmdfn thbs pnrba` stmtus$
Euturn+Ndtry7
Gaurdmc ndtry bs mccawn`# out pastbdf bs dat$ Raur pnrba` bs dat ynt apnd# out emccs wbthbd thn rmdfn ae euturnndtnr+mocn pnrba`s yau `nsbfdmtn` whnd `nebdbdf yaur Cn`fnr$ Rau imddat ihmdfn thbs pnrba` stmtus wbthauusbdf thn iadiurrndt prainss ta apnd thn pnrba`$
Yntup 4 Apnd!IcasnM wbd`aw sbkbcmr ta oncaw wbcc mppnmr$
=$ Icbil ad Ytmtus aptbads md` sncnit Apnd?$ Icbil ad Znrba` aptbads md` sncnit ebrst pnrba` ae thn ebsimc !imcnd`nr ynmr9$ Icbil ad Ebd`# mdathnr pap+up wbd`aw wbcc apnd$0$ Icbil ad Apnd bd thn pap+up wbd`aw$>$ Icbil ad yns ad Iadearkmtbad wbd`aw$ M iadiurrndt b` wbcc fndnrmtn$
Icasn thn Vbd`aw$
7/30/2019 General Ledger Oracle
44/98
5$ Ndtnrbdf Gaurdmcs# Pypns ae Gaurdmcs % Zastbdf$
Phbs snitbad `bsiussns vmrbaus tapbis rncmtn` ta ndtnrbdf gaurdmcs# bdicu`bdf gaurdmc omtihns# gaurdmc md`gaurdmc cbdns# tmxmocn gaurdmcs# ndtnrn` iurrndiy gaurdmcs# stmtbstbimc gaurdmcs# mutakmtbimccy iapybdfgaurdmcs# ihnilbdf ar rnsnrvbdf eud`s# md` mppravbdf gaurdmcs$
Gaurdmcs 4 Ndtnr
Irnmtbdf Gaurdmc Omtihns7
Rau imd arfmdbzn gaurdmc ndtrbns wbth iakkad mttrboutns bdta omtihns$ Rau imd hmvn kuctbpcn gaurdmcs bdadn omtih# ar yau imd hmvn m snpmrmtn omtih ear nmih gaurdmc ndtry$ M omtih imd iadtmbd kuctbpcn gaurdmcs#nmih ae whbih imd oncadf ta m `beenrndt cn`fnr# out mcc ae thn cn`fnrs wbthbd m omtih kust hmvn thn smknimcnd`mr# pnrba` typn# md` ihmrt ae miiaudts$ Mcc gaurdmc ndtrbns bd m omtih kust shmrn thn smkn pnrba`$
Icbil ad Dnw Omtih
7/30/2019 General Ledger Oracle
45/98
Fndnrmc7Gaurdmc 7 Yhmrn Impbtmc @nsirbptbad 7 Yhmrn Impbtmc GaurdmcCn`fnr 7 KBQCN@FN_ Znrba` 7 KMR+=9Omcmdin Pypn 7 Mitumc Icnmrbdf Iakpmdy7 (be rnqubrn`"Gaurdmc Pypn 7 Ytmd`mr` Imtnfary 7 M`gustkndtNeenitbvn @mtn 7 :=+Kmy+?:=9 Ou`fnt 7 (Be Mppcbimocn"Pmx 7 Dat _nqubrn` Iadtrac Patmc 7 (Be Mppcbimocn"
Iadvnrsbad7
Iurrndiy 7 BD_QKB @mtn 7 :=+KMR+?:=9
Pypn 7 ^snr _mtn 7 =_nvnrsn7
@mtn 7 (Ms Mppcbimocn" Znrba` 7 (Ms Mppcbimocn"Kntha` 7 Ywbtih @r!Ir Ytmtus 7 Dat _nvnrsn`
Cbdns7
Miiaudt 7 :=$M$::=$===$:::# :=$M$::=$===$:::Ear @ntmbcs Ynn oncaw Bkmfns$
Ymvn (itrc,s" md` icbil ad Zast$Earnbfd iurrndiy Gaurdmc7
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46/98
Iurrndibns 4 Iurrndiy rmtn kmdmfnr 4 @mbcy rmtns
Icbil ad Irnmtn @mbcy _mtns$
Ndtnr thn Bdea ms Yhawd Bd Oncaw Bkmfn$
Icbil ad Mppcy % icasn Vbd`aw$
7/30/2019 General Ledger Oracle
47/98
Dmvbfmtn ta7
Gaurdmcs 4 Ndtnr 4 Dnw Gaurdmc
Iadvnrsbad7
Iurrndiy 7 ^Y@ @mtn 7 :=+KMR+?:=9Pypn 7 Mitumc Mvnrmfn _mtn 7 >0
Bt `bspcmys thn iadvnrtn` mkt bd thn sb`n iacukd hnm`n` ud`nr Miiaudtn`$
Iakpcntn thn Gaurdmc# Ymvn bt md` Zast bt$
_nvnrsn Gaurdmcs 7^sn rnvnrsbdf gaurdmc ndtrbns ta rnvnrsn miirumcs# nstbkmtns# nrrars# ar tnkparmry m`gustkndts md`
rnicmssbebimtbads$ Mssbfd m rnvnrsmc pnrba` md`# be mvnrmfn omcmdins bs ndmocn`# m rnvnrsmc neenitbvn `mtn tam gaurdmc ndtry be yau wmdt ta fndnrmtn m rnvnrsbdf ndtry erak thn Ndtnr Gaurdmcs wbd`aw# ar cmtnr erak thn_nvnrsn Gaurdmcs wbd`aw$ Rau imd ndtnr m rnvnrsmc pnrba` md` neenitbvn `mtn mt mdy tbkn# nvnd metnr thngaurdmc bs pastn`$ Hawnvnr# yau imddat rnvnrsn omtihns md` gaurdmcs thmt yau hmvn mcrnm`y rnvnrsn`$
Gaurdmc 4 Ndtnr Icbil ad Ebd`
Icbil ad _nvnrsn Omtih# Yncnit Znrba`
Icbil ad AL# m Iadiurrndt _nqunst wbcc on Yndt$
7/30/2019 General Ledger Oracle
48/98
_n+qunry wbth thn Gaurdmc md` rnvbnw Dnwcy irnmtn` Gaurdmc$
Phn Gaurdmc Ndtrbns wbcc on Mctnrn` Knmdbdf @_ ndtry wbcc on I_ md` I_ ndtry wbcc @_$Ymvn# Zast md` Icasn Vbd`aw$
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49/98
Yuspndsn Gaurdmc7Rau imd `nib`n whnthnr ta mccaw pastbdf ae mdy gaurdmc ndtry whnd bts tatmc `nobts `a dat nqumc thn tatmcirn`bts$ Be yau ndmocn` suspndsn pastbdf whnd yau `nebdn` thn cn`fnr ar mdy tbkn metnr thn irnmtbad ae thncn`fnr# Fndnrmc Cn`fnr mutakmtbimccy omcmdins nmih aut+ae+omcmdin gaurdmc ndtry mfmbdst m suspndsnmiiaudt yau spnibey ear yaur cn`fnr$
Gaurdmc 4 Ndtnr 4 Dnw GaurdmcNdtnr Gaurdmc wbth `beenrndin bd @r md` I_ mkt md` Zast Bt
Metnr pastbdf bs `adn bt wbcc m`` mdathnr cbdn ta gaurdmc ms suspndsn m!i wbth thn`beenrndin mkt$ Yuspndsn m!i bs thn smkn m!i ms ndtnrn` whbcn Miiaudtbdf Yntup
Kmdmfnr$ b$n$ :=$M$::=$AY$:::$
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50/98
Muta+Iapy Gaurdmcs7Rau imd irnmtn m dnw gaurdmc omtih oy iapybdf md` ka`beybdf md nxbstbdf gaurdmc omtih$ ^sn Mutaiapy taiapy m gaurdmc omtih erak thn Gaurdmcs wbd`aw# thn Omtih wbd`aw ar thn Ndtnr Gaurdmcs wbd`aw$
Gaurdmc 4 Ndtnr]unry (Oy Zrnssbdf E=="Icbil md` Yncnit thn Gaurdmc ar Omtih$
=$ Icbil ad Muta+iapy?$ Ndtnr Dmkn ae dnw omtih md` sncnit Znrba`
9$ Icbil ad AL# m Iadiurrndt _nqunst wbcc on Fndnrmtn` md` md ^D+pastn` gaurdmc wbcc on irnmtn`$
Ymvn md` Icasn
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_niurrbdf Gaurdmcs7@nebdn rniurrbdf gaurdmc earkucms ear trmdsmitbads thmt yau rnpnmt nvnry miiaudtbdf pnrba`# suih msmiirumcs# `nprnibmtbad ihmrfns# md` mccaimtbads$ Raur earkucms imd on sbkpcn ar iakpcnx$ Nmih earkucm imdusn ebxn` mkaudts md`!ar miiaudt omcmdins# bdicu`bdf stmd`mr`# nd`+ae+`my# ar mvnrmfn omcmdins# mitumc arou`fnt mkaudts# stmtbstbis# md` pnrba`+ta+`mtn ar ynmr+ta+`mtn omcmdins erak thn iurrndt pnrba`# prbarpnrba`# ar smkn pnrba` cmst ynmr$ Vhnd yau usn miiaudt omcmdins bd yaur earkucms# yau imd rntrbnvn tatmcomcmdins# ndtnrn` iurrndiy omcmdins# ar stmtbstbimc omcmdins$ Rau imd qubilcy irnmtn dnw rniurrbdf earkucmsoy iapybdf md` ka`beybdf nxbstbdf earkucms$
Ylncntad Gaurdmc Ndtrbns7Ylncntad ndtrbns meenit thn smkn miiaudts nmih pnrba`# out hmvn `beenrndt pastbdf mkaudts$ Metnr yaufndnrmtn slncntad gaurdmc ndtrbns# yau imd n`bt thn udpastn` gaurdmc omtih usbdf thn Ndtnr Gaurdmcs eark md`ndtnr thn gaurdmc cbdn mkaudts$
Gaurdmcs 4 @nebdn 4 _niurrbdf Ebcc Bd thn @ntmbcs Omtih Dmkn md` @nsirbptbad Vhbih wbcc on iakkad$
Ndtnr Gaurdmc Dmkn# Cn`fnr# Iurrndiy nti# imd ndtnr kuctbpcn Gaurdmcs oy usbdfmrraw lnys
Ymvn thn warl
Icbil ad Cbdns$
Ebcc bd thn `ntmbcs ae Miiaudt ^sn mrraw lny ta ndtnr kuctbpcn Cbdns$(Lnnp thn iursar ad Cbdn md` usn mrraw Lny"
Ymvn thn Varl md` Icasn thn Vbd`aw
Icbil ad fndnrmtn md` Ndtnr Omtih Znrba`
Icbil ad Yuokbt$
M iadiurrndt rnqunst wbcc on fndnrmtn`$
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7/30/2019 General Ledger Oracle
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Dmvbfmtn Pa Ndtnr Gaurdmcs
Ndtnr _niurrbdf Bd Yaurin
Apnd Phn Fndnrmtn` Gaurdmc
Ebcc bd thn mkt ms mppcbimocn# Ymvn# Zast md` Icasn$
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Ytmd`mr` _niurrbdf Gaurdmc Ndtrbns7Ytmd`mr` rniurrbdf gaurdmc ndtrbns usn thn smkn miiaudts md` mkaudts nmih pnrba`$
_npnmt thn Zrainss Ae _niurrbdf Gaurdmcs md` thnd Ndtnr thn Earkucm ms Eaccaws$
Ndtnr Mkt Bd Mkaudt Iacukd
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Iakpcntn Phn Zrainss ms Darkmc Pa Fndnrmtn thn _niurrbdf Gaurdmcs Md` thnd Ubnw Phnk Bd NdtnrGaurdmcs Vbd`aw PA Ymvn md` Zast$
7/30/2019 General Ledger Oracle
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_niurrbdf Gaurdmc Earkucm Ndtrbns7 Earkucm ndtrbns usn earkucms ta imciucmtn gaurdmc mkaudtsthmt vmry erak pnrba` ta pnrba`$
^sn thn Earkucm Iacukd ta @nebdn iakpcbimtn` md` nmsy earkucms$@a thn Zrainss ms mppcbimocn md` fndnrmtn _niurrbdf Gaurdmcs$
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Karn Iakpcbimtn` Earkucms imd on Mppcbn` ^sn` bd _mw Kmtnrbmcs# Bdvndtry md` AthnrOusbdnss Zrainssns$(Datn7 @a dat past thn Gaurdmc ms ta cnmrd usbdf ae ZAYP Aptbad bd Dmvbfmtbad$"
7/30/2019 General Ledger Oracle
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BdtrmIakpmdy Gaurdmcs7
Fa ta Ndtnr Dnw Gaurdmc md` Ndtnr thn @ntmbcs ms Yhawd Bd Oncaw Ebfurn$
Zast thn Gaurdmc ta Ynn Nxtrm Cbdns m``n` ear omcmdibdf ae Gaurdmc$
_nvbnw Gaurdmc$
7/30/2019 General Ledger Oracle
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Zast Gaurdmcs7Zast gaurdmc omtihns ta up`mtn thn miiaudt omcmdins ae yaur `ntmbc md` sukkmry miiaudts$ Rau imd pastmitumc# ou`fnt# ar ndiukormdin gaurdmc omtihns$ Rau imd sncnit md` past gaurdmc omtihns erak thn ZastGaurdmcs wbd`aw$ Bd m``btbad# yau imd past m gaurdmc omtih oy ihaasbdf thn Zast outtad erak thn NdtnrGaurdmcs# Omtih# ar Gaurdmcs wbd`aw whnd yau mrn ndtnrbdf ar rnvbnwbdf gaurdmc omtihns ar gaurdmc ndtrbns(Datn7 Phbs aptbads hncp bd pastbdf oucl dukonr ae gaurdmcs mt m smkn tbkn"
Gaurdmcs 4 Zast
Ndtnr thn ]unry @ntmbcs
Icbil ad Ebd` (wbcc adcy ebd` ^D+pastn` gaurdmcs"
Yncnit thn Gaurdmc Ear Zastbdf Oy Icbilbdf ad Pbil kmrl ad Cnet$ Icbil ad Zast
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Icbil Ad Ndmocn`
Ndtnr Kmxbkuk Mcbmsns Ybzn
Ebcc Bd Zrakpt$
_niakpbcn Ynfkndt (Yntups 4 Ebdmdibmcs 4 Ecnxebnc`s 4 Lny 4 Ynfkndt "
Ndtnr m Dnw Gaurdmc ( Gaurdmc 4 Ndtnr 4 Dnw Gaurdmc"$
Yharthmd` Mcbmsns Ndmocns Zrn @nebdn` Cbdns ms Yhawd Bd Moavn Ebfurns$
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8$ @nebdbdf @aiukndt Ynqundins7Irnmtn m `aiukndt snqundin ta udbquncy dukonr nmih `aiukndt fndnrmtn` oy md Armicn mppcbimtbad$ BdFndnrmc Cn`fnr# yau imd usn `aiukndt snqundins ta dukonr gaurdmc ndtrbns# ndmocbdf yau ta miiaudt earnvnry gaurdmc ndtry$
Yntup 4 Ebdmdibmcs 4 Ynqundins 4 @aiukndts 4 @nebdn$
Ndtnr thn Dmkn md` Mppcbimtbad$
Ndtnr thn Neenitbvn Erak md` Pa `mtns ear yaur `aiukndt snqundin$ Be thnrn bs da nd` `mtn `nebdn`
md` thnrn mrn da mssbfdkndts ear m snqundin# yau imd `bsmocn thn snqundin oy ndtnrbdf thn iurrndt`mtn ms thn nd` `mtn$ Adin `bsmocn`# yau imddat rnmitbvmtn m snqundin$
Yncnit thn Pypn ae dukonrbdf yau wmdt yaur `aiukndts ta hmvn erak thn eaccawbdf aptbads7Mutakmtbi7 Fndnrmc Cn`fnr snqundtbmccy mssbfds m udbqun dukonr ta nmih `aiukndt ms bt bs
irnmtn`$ @aiukndts mrn dukonrn` bd ar`nr oy `mtn md` tbkn ae irnmtbad$Fmpcnss7 Fndnrmc Cn`fnr snqundtbmccy mssbfds m udbqun dukonr ear nmih `aiukndt# out
ndsurns thmt thn `aiukndt wms suiinsseuccy fndnrmtn` onearn mssbfdbdf thndukonr$ Vbth Fmpcnss dukonrbdf# da snqundin dukonrs mrn cast `un tabdiakpcntn ar embcn` `aiukndt irnmtbad$
Kmdumc7 Phn usnr kust mssbfd m dukonr ta nmih `aiukndt whnd bt bs irnmtn`$ Rau kust ndtnrudbqun vmcuns$ Ynqundtbmc ar`nrbdf md` iakpcntndnss mrn dat ndearin`$
Ear md mutakmtbi snqundin# ihaasn whnthnr ta `bspcmy m Knssmfn ta bdeark thn usnr ae thn snqundindmkn md` dukonr$
Ear md mutakmtbi snqundin# ndtnr md Bdbtbmc Umcun ear thn ebrst `aiukndt bd yaur Ynqudin$
Ymvn % Icasn
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Dmvbfmtn ta Eaccawbdf$
Yntup 4 Ebdmdibmcs 4 Ynqundins 4 @aiukndts 4 Mssbfd
Ndtnr Eaccawbdf @ntmbcs7Mppcbimtbad 7 Fndnrmc Cn`fnr Imtnfary 7 Ndtnr Imtnfary dmkn ear whbih Ynqundibdf bs rnqubrn`$Ndtnr @mtns 7 Ndtnr @mtnsYnqundin 7 Yncnit Ynqundin Irnmtn` Nmrcbnr$
Ymvn Md` Icasn$
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Zravb`n Zraebcn Aptbads$
Ihmdfn _nspadsbobcbty ta Yystnk M`kbdbstrmtar Dmvbfmtn ta Zraebcn 4 Yystnk
Ndtnr _nspadsbobcbty md` mppcbimtbad Zraebcn Aptbad ms Ynqundtbmc Dukonrbdf
Yncnit Zmrtbmccy sn`
Ndtnr Dnw Gaurdmc md` Ymvn
M Ynqundin dukonr wbcc on fbvnd ta thn Gaurdmc$
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2$ @mtm Miinss Ynt
@mtm miinss snts iadtrac whbih cn`fnrs imd on miinssn` oy `beenrndt rnspadsbobcbtbns$ @mtm miinss snts imdmcsa cbkbt m usnr erak miinssbdf inrtmbd omcmdibdf snfkndt vmcuns ar kmdmfnkndt snfkndt vmcuns ar frmdtrnm`adcy ar rnm` md` wrbtn miinss ta `mtm bd m cn`fnr$ Phn cn`fnrs md` cn`fnr snts mssbfdn` ta m `mtm miinsssnt kust shmrn thn smkn ihmrt ae miiaudts# imcnd`mr# md` pnrba` typn$
Eucc Cn`fnr7Frmdts miinss ta mcc thn `mtm bd m cn`fnr$ Ear nxmkpcn# bd m `mtm miinss snt wbth twa cn`fnrs# M md` O# yauimd frmdt rnm`+adcy prbvbcnfns ta mcc thn `mtm bd Cn`fnr M md` frmdt rnm` md` wrbtn prbvbcnfns ta mcc thn `mtm
bd Cn`fnr O$Omcmdibdf Ynfkndt Umcun7
Frmdts miinss ta mcc ar spnibebi cn`fnr!omcmdibdf snfkndt vmcun (OYU" iakobdmtbads$ Ear nxmkpcn# yau imdhmvn m `mtm miinss snt wbth Cn`fnr M# md` frmdt rnm`+adcy prbvbcnfns ta omcmdibdf snfkndt vmcun :=# frmdtrnm` md` wrbtn prbvbcnfns ta omcmdibdf snfkndt vmcun :?# md` frmdt da miinss ta omcmdibdf snfkndt vmcun:9 bd thn smkn cn`fnr$ Phbs bs usneuc ear iakpmdbns thmt usn m skmcc dukonr ae cn`fnrs wbth m hbfh dukonrae omcmdibdf snfkndt vmcuns ta rnprnsndt kuctbpcn iakpmdbns ar cnfmc ndtbtbns$
Kmdmfnkndt Ynfkndt Umcun7Frmdts miinss ta mcc ar spnibebi cn`fnr!kmdmfnkndt snfkndt vmcun (KYU" iakobdmtbads$ Ear nxmkpcn# yauimd hmvn m `mtm miinss snt wbth cn`fnr M md` frmdt rnm` adcy prbvbcnfns ta kmdmfnkndt snfkndt vmcun =::#frmdt rnm` md` wrbtn prbvbcnfns ta kmdmfnkndt snfkndt vmcun ?::# md` frmdt damiinss ta kmdmfnkndt
snfkndt vmcun 9::$ Phbs imd adcy on usn` be yau hmvn spnibebn` m kmdmfnkndt snfkndt bd yaur ihmrt aemiiaudts
Yntup 4 Ebdmdibmc s 4 @mtm Miinss Ynt
Ndtnr Phn @ntmbcs ms Yhawd bd Oncaw Ebfurn
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Zravb`n Zraebcn Aptbads
Ymvn % Icasn
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=:$ Irass Umcb`mtbad
Phraufh thn Cbst ae Umcuns enmturn# Armicn kmlns inrtmbd thmt thn vmcuns ndtnrn` bd nmih snfkndt ae thnMiiaudtbdf Ecnx+ebnc` mrn vmcb` snfkndt vmcuns$ Hawnvnr# Irass+Umcb`mtbad _ucns mrn dninssmry ta kmlnsurn thmt iakobdmtbads ae vmcb` snfkndt vmcuns mrn ndtnrn` prapnrcy bdta thn ud`nrcybdfFCQIa`nQIakobdmtbads tmocn$
Yntup 4 Ebdmdibmc s 4 Ecnx ebnc` 4 Lny 4 Ynfkndt 4 Itrc , E==
Yncnit thn mppraprbmtn Ia`n$ Md` ^dernnzn bt$
Pbil Kmrl ad Irass Umcb`mtn Ynfkndt# Pbil kmrl ad Ernnzn Ecnx+ebnc` @nebdbtbad$
Icbil ad Iakpbcn$
Ymvn % Icasn thn Vbd`aw
Yntup 4 Ebdmdibmcs 4 Ecnxebnc`s 4 Lny 4 _ucns 4 Itrc , E==(^sn Mrraw Lnys ta Ebd` thn Mppraprbmtn Ytruiturn"
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Pypn7
Ndtnr thn typn ae irass+vmcb`mtbad rucn ncnkndt$ Umcb` vmcuns hnrn mrn Bdicu`n ar Nxicu`n$ Bdicu`n bdicu`nsmcc vmcuns bd thn spnibebn` ecnxebnc` rmdfn md` Nxicu`n nxicu`ns mcc vmcuns bd thn spnibebn` rmdfn$ Raurrucnkust hmvn mt cnmst adn Bdicu`n ncnkndt$ M rucn mutakmtbimccy nxicu`ns mcc vmcuns udcnss yau spnibebimccybdicu`n thnk$ Ear thbs rnmsad# yau kmy ihaasn ta usn whmt bs rnenrrn` ta ms m Fcaomc Bdicu`n# whbihbdicu`ns MCC vmcuns bd mcc rmdfns# thnd irnmtn spnibebi nxicu`n ncnkndts ear vmcuns thmt yau `adt wmdt$Nxicu`n ncnkndts mrn usn` hnrn ta avnrrb`n bdicu`n ncnkndts$
Dmkn 7 Ndtnr m dmkn ear yaur irass+vmcb`mtbad rucn$
@nsirbptbad 7 Ndtnr m `nsirbptbad ear yaur irass+vmcb mtbad rucn$
Ndmocn` 7 Ihnil thbs oax ta on mocn ta usn thn irass+vmcb`mtbad rucn$ _nkavbdf thn ihnilkmrl erakthbs oax `bsmocns yaur irass+vmcb`mtbad rucn$
Nrrar Knssmfn7 Ndtnr thn nrrar knssmfn thmt yau wauc` cbln `bspcmyn` ta yaur `mtmndtry usnr whnd thnirass+vmcb`mtbad rucn bs vbacmtn`$
Nrrar Ynfkndt7 Phn `mtm+ndtry usnrs iursar bs rnturdn` ta thn Miiaudtbdf Ecnxebnc`snfkndt spnibebn` hnrn# sa thmt thn `mtm ndtnrn` bd thbs snfkndt imd on iarrnitn`$
Erak 7 Ndtnr thn `mtn ad whbih thn irass+vmcb`mtbad rucn oniakns vmcb`$Pa 7 Ndtnr thn mtn ad whbih thn irass+vmcb`mtbad rucn oniakns bdvmcb`$
Ndtnr Dnw Gaurdmc Pa ihnil thn Fbvnd _ucn$
Be Ndtnrn` thn Iarrnitcy bt wbcc @bspcmy thn Nrrar Knssmfn$
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==$ Yniurbty _ucn$Phn purpasn ae `nebdbdf Ecnxebnc` Yniurbty _ucns bs ta rnstrbit bdqubry md` `mtm ndtry miinss mt thn ecnxebnc`snfkndt vmcun cnvnc$ Yniurbty rucns rnstrbit qunry miinss bd thn Miiaudt Bdqubry# Yukkmry Miiaudt Bdqubrymd` Eud`s Mvmbcmocn earks$ Pa sntup md` usn ecnxebnc` sniurbty rucns bs mitumccy m twa+stnp prainss7 Raukust @NEBDN thn sniurbty rucn md` thnd yau kust MYYBFD thn rucn(s" ta m rnspadsbobcbty$
DMUBFMPN PA7+
Yntup 4 Ebdmdibmcs 4 Ecnxebnc`s 4 Lny 4 Ynfkndts 4 Itrc , ==
^dernnzn thn snfkndt# _acc upfraup
Icbil ad Ynfkndts$
Icbil ad Umcun Ynt metnr ihaasbdf Iakpmdy
Ihmdfn thn sniurbty aptbad ta DAD+Hbnrmrihbimc Yniurbty$
Ymvn md` icasn Vbd`aw
Icbil ad Apnd
Pbil kmrl ad Yniurbty Ndmocn`
Ymvn# Icasn Vbd`aw % _nernnzn md` Iakpbcn thn Ynfkndts$
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@nebdn Yniurbty _ucns7
Bd ar`nr ta `nebdn sniurbty rucns ear m pmrtbiucmr Mppcbimtbad# Ecnx+ebnc`# Ytruiturn md` Ynfkndt# bt wbcc ondninssmry ta ndtnr md` nxniutn m qunry$ Rau shauc` rud yaur qunry usbdf thn eaccawbdf irbtnrbm7
Mppcbimtbad7 Armicn Fndnrmc Cn`fnr# Pbtcn7 Miiaudtbdf Ecnx+ebnc`# Ytruiturn7 Raur Miiaudtbdf Ecnxebnc`struiturn dmkn< md` Ynfkndt7 ihaasn m snfkndt bd yaur miiaudtbdf ecnxebnc` ar cnmvn thbs ebnc` ocmdl tavbnw mcc ae thn snfkndts bd yaur struiturn$
Yntup 4 Ebdmdibmcs 4 Ecnxebnc` 4 Lny 4 Yniurbty 4 @nebdn
Ebcc Bd Phn Bdea ms Yhawd Bd moavn Bkmfn$
Icbil Ad Ebd`
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Ndtnr @ntmbcs Ms Yhawd Bd Moavn Bkmfn$
Ymvn md` Icbil ad Mssbfd
Ndtnr Mppcbimtbad# _nspadsbobcbty md` Dmkn$
Ymvn md` Icasn$
Ihnil Bt oy Ndtnrbdf Dnw Gaurdmc
Athnr iakpmdy Aptbads mrn dat mvmbcmocn whbcn ndtnrbdf Gaurdmc$
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=?$ @nebdbdf Yukkmry MiiaudtsFndnrmc Cn`fnr usns sukkmry tnkpcmtns ta irnmtn sukkmry miiaudts# whasn omcmdins mrn thn suks aekuctbpcn `ntmbc miiaudts ear m sbdfcn cn`fnr$ ^sn sukkmry miiaudts ta pnreark adcbdn sukkmry bdqubrbns#ms wncc ms ta spnn` thn prainssbdf ae ebdmdibmc rnparts# Kmss Mccaimtbads# md` rniurrbdf gaurdmc earkucms$
Yntup 4 Ebdmdibmcs 4 Ecnxebnc`s 4 lny 4 Fraup Ndtnr @ntmbcs
Icbil ad Ebd`
Ndtnr @ntmbcs Ms Yhawd Bd Oncaw Bkmfn
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@nebdbdf Yukkmry Miiaudt Pnkpcmtn7Erak thn Yukkmry Miiaudts wbd`aw# ndtnr thn sukkmry miiaudt Pnkpcmtnusbdf adn ae thn eaccawbdfvmcuns ear nmih snfkndt7
@7 (@ntmbc"
Raur tnkpcmtn irnmtns md` kmbdtmbds m sukkmry miiaudt ear nvnry `ntmbc snfkndt vmcun$ Phbs vmcun irnmtnsthn kast sukkmry miiaudts ae mdy tnkpcmtn vmcun$ Fndnrmc Cn`fnr wbcc dat mccaw yau ta `nebdn m sukkmrymiiaudt tnkpcmtn usbdf adcy @ tnkpcmtn vmcuns$
P7 (Patmc"
Raur tnkpcmtn irnmtns md` kmbdtmbds m sukkmry miiaudt thmt suks omcmdins ae mcc `ntmbc snfkndt vmcuns$
Phbs vmcun irnmtns thn enwnst sukkmry miiaudts ae mdy tnkpcmtn vmcun$_accup Fraup Dmkn7
Raur tnkpcmtn irnmtns md` kmbdtmbds m sukkmry miiaudt ear nmih pmrndt snfkndt vmcun mssbfdn` ta thnraccup fraup yau spnibey$ Phn karn pmrndt snfkndt vmcuns bd m fbvnd raccup fraup# thn karn sukkmrymiiaudts yaur tnkpcmtn irnmtns$
Yntup 4 Miiaudts 4 YukkmryNdtnr @ntmbcs Ms shawd bd Oncaw BkmfnYmvn# thn Ytmtus wbcc ihmdfn ta M``bdf# Metnr Iakpcntbad ae Iadiurrndt _nqunst bt wbcc ihmdfn ta Iurrndt$
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Bdqubry 4 Miiaudts
Icbil ad Yukkmry Pnkpcmtn ear Yncnitbdf tnkpcmtn ear Bdqubry$ Nvnry Umcun ae yaur Ynfkndt Yhauc` hmvn m vmcun ms P ta `ndatn tatmc @npmrtkndt# miiaudts#
iakpmdy ar mdy athnr vmcun$
Icbil AL md` thnd ad Yhaw Omcmdins
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Icbil ad @ntmbc Omcmdins
Icbil ad Gaurdmc @ntmbcs Ear Eurthnr @ntmbcs md` md Bdqubry imd on `adn bd `ntmbc wbth sbkbcmr aptbads$
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=9$ Ou`fnt^sn ou`fntbdf ta ndtnr nstbkmtn` miiaudt omcmdins ear m spnibebn` rmdfn ae pnrba`s$ Rau imd usn thnsnnstbkmtn` mkaudts ta iakpmrn mitumc omcmdins wbth pragnitn` rnsucts# ar ta iadtrac mitumc md` mdtbibpmtn`nxpnd`bturns$ Fndnrmc Cn`fnr fbvns yau m vmrbnty ae taacs ta irnmtn# kmbdtmbd# md` trmil yaur ou`fnts#bdicu`bdf thn mobcbty ta upcam` ou`fnt mkaudts erak yaur sprnm`shnnt saetwmrn$
Ou`fntmry Iadtrac Aptbads7Rau imd snt vmrbaus ou`fntmry iadtrac aptbads ear m sukkmry miiaudt tnkpcmtn# suih ms thn eud`s ihnilcnvnc md` thn eud`bdf ou`fnt$
Ou`fnt 4 @nebdn 4 iadtracsNdtnr @ntmbcs ms Yhawd BD Oncaw Bkmfn$
@nebdbdf Ou`fntsIrnmtn m ou`fnt ta rnprnsndt m iaccnitbad ae nstbkmtn` mkaudts ear m rmdfn ae miiaudtbdf pnrba`s$ Rau imdusn Muta+Iapy ta irnmtn m dnw ou`fnt erak md nxbstbdf ou`fnt$ Rau imd irnmtn ou`fnt hbnrmrihbns oymssbfdbdf cawnr+cnvnc ou`fnts ta m kmstnr ou`fnt$ Phbs ndmocns yau ta trmil ou`fntn` mkaudts mfmbdst yauriadtrac ou`fnt$
Ou`fnt 4 @nebdn 4 Ou`fnt Ndtnr m Dmkn md` @nsirbptbad ear yaur ou`fnt$
Yncnit thn cn`fnr ear thbs ou`fnt$ Be yau usn rnpartbdf iurrndibns (gaurdmc ar suocn`fnr cnvnc"# yauimd sncnit m rnpartbdf iurrndiy
Ndtnr thn Ytmtus ae yaur ou`fnt$
Apnd7 Phn ou`fnt bs mvmbcmocn ear up`mtn md` ou`fnt ndtry$Iurrndt7 Phn ou`fnt bs apnd# md` bt bs thn `nemuct ou`fnt whnd yau usn kast ou`fntbdf md`
bdqubry earks$ Rau imd hmvn adcy adn Iurrndt ou`fnt mt m tbkn ear nmih cn`fnr$Eraznd7 Phn ou`fnt bs udmvmbcmocn ear up`mtn ar ou`fnt ndtry$ Fndnrmc Cn`fnr `bspcmys thn
Irnmtn` @mtn md` Eraznd @mtn# be mppcbimocn# ear thn ou`fnt$
Ihaasn whnthnr ta _nqubrn Ou`fnt Gaurdmcs ear yaur ou`fnt$ Be yau ndmocn` thn _nqubrn Ou`fntGaurdmcs ecmf ear yaur cn`fnr# thbs aptbad wbcc mcrnm`y on sncnitn` md` imddat on ihmdfn`$
Ndtnr thn Ebrst md` Cmst pnrba` ear yaur ou`fnt$
Pa apnd thn ebrst ebsimc ynmr ae yaur ou`fnt# ihaasn Apnd Dnxt Rnmr$
Fndnrmc Cn`fnr cmudihns m iadiurrndt rnqunst ta apnd thn dnxt ynmr$
7/30/2019 General Ledger Oracle
77/98
Ymvn Md` Icasn
@nebdbdf Ou`fnt Arfmdbzmtbads7
^sn thbs wbd`aw ta `nebdn ou`fnt arfmdbzmtbads ar up`mtn nxbstbdf ou`fnt arfmdbzmtbads$ Rau imd rnvbnw#mssbfd# `ncntn ar iapy rmdfns ae Miiaudtbdf Ecnxebnc`s ta yaur ou`fnt arfmdbzmtbads$ Rau kust `nebdn mtcnmst adn ou`fnt arfmdbzmtbad onearn yau imd ndtnr ou`fnt mkaudts$ Be yau hmvn adn ar karn ou`fntarfmdbzmtbads `nebdn` mcrnm`y# yau imd `nebdn md /Mcc/ ou`fnt arfmdbzmtbad thmt iadtmbds mcc ae thnMiiaudtbdf Ecnxebnc`s erak mcc ae thn ou`fnt arfmdbzmtbads yau `nebdn$
Ou`fnt 4 @nebdn 4 Arfmdbzmtbad
7/30/2019 General Ledger Oracle
78/98
Ndtnr ^dbqun Arfmdbzmtbad Dmkn md` @nsirbptbad$
Yncnit Cn`fnr md` @bspcmy Ynqundin$
Ndtnr Nee @mtns$
Icbil AD _mdfns
Ndtnr @ntmbcs ms Yhawd Bd Moavn BkmfnS
Icbil ad Ou`fntmry Iadtracs
Ndtnr @ntmbcs Ms YhawdM`vbsary7 Ihnil ar rnsnrvn eud`s ear thn Miiaudtbdf Ecnxebnc`s bd thn rmdfn$ Fndnrmc
Cn`fnr rnsnrvns eud`s whnthnr ar dat thnrn mrn eud`s mvmbcmocn$ Be sueebibndteud`s mrn dat mvmbcmocn# yau wbcc rninbvn m wmrdbdf knssmfn$
Mosacutn7 Ihnil ar rnsnrvn eud`s ear thn Miiaudtbdf Ecnxebnc`s bd thn rmdfn$ FndnrmcCn`fnr rnsnrvns eud`s adcy be sueebibndt eud`s mrn mvmbcmocn$
Ymvn md` Icasn
7/30/2019 General Ledger Oracle
79/98
Ndtnrbdf Ou`fnt Gaurdmcs7Ndtnr ou`fnt gaurdmcs ta kmbdtmbd md mu`bt trmbc ear yaur ou`fnt omcmdins$ Rau imd usn ou`fnt rucns taimciucmtn ou`fnt gaurdmc mkaudts mutakmtbimccy$
Ou`fnt 4 Ndtnr 4 Gaurdmc
Ndtnr @ntmbcs Ms Yhawd Bd Moavn Bkmfn$
Icbil ad Ou`fnt _ucns
Ndtnr @ntmbcs md` Icbil ad AL$
7/30/2019 General Ledger Oracle
80/98
Icbil ad Gaurdmc Ubnw
Icbil ad Irnmtn Gaurdmcs$$$
Ndtnr @ntmbcs$
Icbil ad Ihnil Eud`s
Icbil ad _nsnrvn Eud`s
Ytmtus Vbcc on Ihmdfn ta Zmssn`
Icbil ad @adn
M iadiurrndt B@ Vbcc on Fndnrmtn` Icasn Vbd`aw$
7/30/2019 General Ledger Oracle
81/98
=0$ Gaurdmc Mppravmc
^sn Fndnrmc Cn`fnr&s Gaurdmc Mppravmc enmturn ta ndsurn thmt gaurdmc ndtrbns md` omtihns mrn mppravn` oymppraprbmtn kmdmfnkndt pnrsaddnc onearn thn gaurdmcs imd on pastn` ta yaur miiaudt omcmdins$ Phn FCGaurdmc Mppravmc Zrainss aotmbds thn dninssmry kmdmfnkndt mppravmcs ear kmdumc gaurdmc omtihns$ Phnprainss vmcb`mtns thn gaurdmc omtih# `ntnrkbdns be mppravmc bs rnqubrn`# suokbts thn omtih ta mppravnrs (bernqubrn`"# thnd datbebns mppraprbmtn bd`bvb`umcs ae thn mppravmc rnsucts$
Yntup 4 Ebdmdibmc 4 Miiaudtbdf Yntup Kmdmfnr 4 Miiaudtbdf Yntup
Ynmrih Mppraprbmtn Cn`fnr
Icbil ad ^p`mtn Miiaudtbdf Aptbads
Icbil ad ^p`mtn ms shawd bd oncaw bkmfn$ Icbil ad Dnxt ta fa ta Ytnp ?
Pbil kmrl ad Gaurdmc mppravmc
Icbil ad Ebdbsh
Icasn thn wbd`aw
7/30/2019 General Ledger Oracle
82/98
7/30/2019 General Ledger Oracle
83/98
Yntup 4 Gaurdmc 4 Yaurins
Bkpart ^sbdf Lny7Be yau ndmocn thbs ihnil+oax# thn Gaurdmc Bkpart prafrmk usns thn vmcun ndtnrn` bd thn Yaurin Lny ebnc`#bdstnm` ae thn Yaurin ebnc`# whnd bkpartbdf gaurdmcs ear m fbvnd saurin$ Phn Yaurin Lny bs m cmdfumfn+bd`npnd`ndt md` bdstmdin+bd`npnd`ndt lny thmt hncps yau b`ndtbey m pmrtbiucmr gaurdmc saurin md` imtnfaryiadsbstndtcy mirass mcc cmdfumfns md` bdstmdins$ Rau shauc` ihnil thn ihnil+oax ear iustak saurins be wmdta usn thn Yaurin Lny vmcuns bdstnm` ae thn Yaurin vmcuns upad bkpartbdf gaurdmcs
Neenitbvn @mtn _ucn7
Embc7 Gaurdmc Bkpart wbcc rngnit trmdsmitbads whnd thn neenitbvn `mtn bs dat m vmcb` ousbdnss`my$ Da pastbdf tmlns pcmin$
Cnmvn Mcadn7 Gaurdmc bkpart wbcc miinpt mcc trmdsmitbads rnfmr`cnss ae thn neenitbvn `mtn$_acc @mtn7 Gaurdmc Bkpart wbcc miinpt thn trmdsmitbad# out racc thn neenitbvn `mtn omil ta thn
dnmrnst vmcb` ousbdnss `my wbthbd thn smkn pnrba`$ Be thnrn bs da prbar vmcb` ousbdnss`my wbthbd thn smkn pnrba`# thn neenitbvn `mtn bs raccn` earwmr`$
7/30/2019 General Ledger Oracle
84/98
=>$ Iadsacb`mtbad
Rau imd usn Fndnrmc Cn`fnr&s iadsacb`mtbad enmturns ta iakobdn thn ebdmdibmc rnsucts ae kuctbpcniakpmdbns# nvnd be thnbr cn`fnrs usn `beenrndt iurrndibns# miiaudtbdf imcnd`mrs# md` ihmrts ae miiaudts$Fndnrmc Cn`fnr supparts iadsacb`mtbdf mvnrmfn omcmdins usbdf nbthnr thn trmdsmitbads ar omcmdinsiadsacb`mtbad kntha`s$
Yntup 4 Ebdmdibmc 4 Miiaudtbdf Yntup Kmdmfnr 4 Miiaudtbdf Yntup Icbil ad M`` Yniad`mry Cn`fnr
Ndtnr Phn Eaccawbdf @ntmbcs
7/30/2019 General Ledger Oracle
85/98
Icbil ad Mppcy
^p`mtn miiaudtbdf aptbads ae dnwcy irnmtn` cn`fnr$
Icbil ad Zrbkmry ta Yniad`mry cn`fnr kmppbdf up`mtn aptbad
Icbil ad Irnmtn Kmppbdf
Ndtnr @ntmbcs ms shawd bd oncaw bkmfn
Icbil ad Ynfkndt _ucns
7/30/2019 General Ledger Oracle
86/98
Ndtnr @ntmbcs Ms Yhawd Bd Oncaw Bkmfn$
Ymvn md` Icasn Vbd`aw
Yncnit thn Kmppbdf Irnmtn`
Icbil ad Iakpcntn md` Icasn Vbd`aw
Ihmdfn _nspadsbobcbty ta Yystnk M`kbd md` Ihmdfn FC ta KB Iadsacb`mtbad FC
(_npnmt thn Ynrbmc DA >$ b$n$ Zrnrnqubsbtns Yystnk m`kbd!apnd icasn pnrba`"
7/30/2019 General Ledger Oracle
87/98
@nebdn iadsacb`mtbad rnspadsbobcbty7
_nspadsbobcbty 7 Yystnk m`kbdbstrmtbad
Yniurbty 4 _nspadsbobcbty 4 @nebdn
Ymvn md` Icasn Vbd`aw md` Ihmdfn _nspadsbobcbty ta FC
@nebdn Iadsacb`mtbad7
Metnr `nebdbdf m iadsacb`mtbad `nebdbtbad# yau imd fraup kuctbpcn iadsacb`mtbad `nebdbtbads bdta miadsacb`mtbad snt$ Rau imd thnd trmdsenr thn iadsacb`mtbad snt ta yaur pmrndt# rmthnr thmd trmdsenrrbdf nmih
suosb`bmry&s mtm snpmrmtncy$Iadsacb`mtbad 4 @nebdn 4 Iadsacb`mtbad
Ndtnr @ntmbcs ms Yhawd bd Oncaw Bkmfn$
7/30/2019 General Ledger Oracle
88/98
Icbil ad Prmdsenr
Ndtnr @ntmbcs (Datn7 Ytmd`mr` Znrba` Vbcc dat on Ndtnrn` be Znrba`s mrn dat apnd ear thn DnwcyIrnmtn` KB Iadsacb`mtbad Cn`fnr"
Icbil ad Prmdsenr# m iadiurrndt _nqunst wbcc on fndnrmtn`$
Icbil ad Ebd` gaurdmc bd ndtnr gaurdmc
Zast md` Icasn Vbd`aw$
7/30/2019 General Ledger Oracle
89/98
=5$ CN@FN_ YNP
M cn`fnr snt bs m fraup ae cn`fnrs thmt shmrn thn smkn ihmrt ae miiaudts md` imcnd`mr!pnrba` typniakobdmtbad$ Cn`fnr snts mccaw yau ta rud prainssns md` rnparts ear kuctbpcn cn`fnrs sbkuctmdnauscy$Ear nxmkpcn# yau imd apnd!icasn pnrba`s ear kuctbpcn cn`fnrs mt adin# rud rniurrbdf gaurdmcs thmt up`mtnomcmdins ear kuctbpcn cn`fnrs# ar rud iadsacb`mtn` ebdmdibmc rnparts thmt sukkmrbzn omcmdins mirasskuctbpcn cn`fnrs bd m cn`fnr snt$
Yntup 4 Ebdmdibmcs 4 Cn`fnr Ynt
Ndtnr dmkn ae cn`fnr snt md` mcsa m shart dmkn
Ndtnr `nsirbptbad ae cn`fnr snt
Ihaasn Ihmrt Ae Miiaudts# Imcnd`mr Rnmr$
Ndtnr @nemuct Cn`fnr ms whbih on thn `nemuct cn`fnr mitbvmtn` ear thn cn`fnr snt(Dninssmry ear EYF"
Ndtnr @ntmbcs ae Cn`fnr whbih yau wmdt ta on bd thn cn`fnr Ynt$
Ymvn md` icasn thn Vbd`aw
7/30/2019 General Ledger Oracle
90/98
=6$ Prmdscmtbdf Omcmdins
Rau imd trmdscmtn yaur mitumc md` ou`fnt miiaudt omcmdins erak yaur cn`fnr iurrndiy ta mdathnr iurrndiy$Rau imd cmudih trmdscmtbad erak thn Prmdscmtn Omcmdins wbd`aw ar erak thn Ytmd`mr` _nqunst Yuokbssbad(Y_Y" wbd`aw$ Prmdscmtn` omcmdins mrn starn` bd omcmdin+cnvnc rnpartbdf iurrndibns$ Omcmdin cnvncrnpartbdf iurrndibns mrn `nebdn` bd thn Miiaudtbdf Iadebfurmtbad usbdf thn Miiaudtbdf Yntup Kmdmfnr armutakmtbimccy fndnrmtn` `urbdf trmdscmtbad$
@nebdn _mtn Pypns7
Rau ndtnr `mbcy iadvnrsbad rmtns ear spnibebi iakobdmtbads ae earnbfd iurrndiy# `mtn# md` iadvnrsbad rmtntypn$ Vhnd yau ndtnr m earnbfd iurrndiy gaurdmc# Fndnrmc Cn`fnr mutakmtbimccy `bspcmys thn prn`nebdn`nxihmdfn rmtn omsn` ad thn iurrndiy# rmtn typn# md` iadvnrsbad `mtn yau ndtnr$
Znrba` Nd` _mtn 7 Znrba` nd` rmtn usn` oy mssnts % cbmobcbtbns$
Znrba` Mvnrmfn _mtn7 Znrba` mvnrmfn rmtn usn` oy Nxpndsns % Bdiakns$
Hbstarbimc _mtn7 Hbstarbimc usn` oy Awdnrshbp nqubty rmtn$
Yntup 4 Iurrndibns 4 _mtn 4 Pypn
Ndtnr Ms Yhawd bd Oncaw Bkmfn
Ymvn md` icasn
Dmvbfmtn ta miiaudtbdf Yntup md` thn mppraprbmtn cn`fnr
7/30/2019 General Ledger Oracle
91/98
Yntup 4 Ebdmdibmc 4 Miiaudtbdf Yntup Kmdmfnr 4 Miiaudtbdf Yntup
Icbil ad ^p`mtn
Icbil ad Dnxt kavbdf ta Ytnp ?$
Ndtnr @ntmbcs ms Yhawd Bd Moavn Ebfurn b$n$ Iurrndiy Prmdscmtbad Aptbads
Icbil ad Ebdbsh
Icasn Vbd`aw
7/30/2019 General Ledger Oracle
92/98
Yntup 4 Iurrndibns 4 _mtn 4 Hbstarbimc
Ndtnr @ntmbcs ms Yhawd bd Oncaw Bkmfn
Ymvn md` icasn md` Dmvbfmtn ta
Yntup 4 Iurrndibns 4 _mtn 4 @mbcy
Ndtnr @ntmbcs ms Yhawd bd moavn bkmfn$
7/30/2019 General Ledger Oracle
93/98
Iurrndiy 4 Prmdscmtbad
Ndtnr @ntmbcs ms shawd bd oncaw bkmfn
Icbil ad trmdsenr m iadiurrndt _nqunst wbcc on fndnrmtn`
Icasn thn Vbd`aw
Athnr 4 _npart 4 _ud
Icbil ad Yuokbt Metnr ndtnrbdf @ntmbcs
M iadiurrndt rnqunst wbcc on fndnrmtn` md` ta snn rnsucts Fa ta _nqunst md` icbil ad Ubnw Autput$
7/30/2019 General Ledger Oracle
94/98
=8$ Ebdmdibmc Ytmtnkndt Fndnrmtar7
Ebdmdibmc Ytmtnkndt Fndnrmtar (EYF" bs m pawnreuc rnpart oubc`bdf taac ear Armicn Fndnrmc Cn`fnr$ VbthEYF# yau imd7
Fndnrmtn ebdmdibmc rnparts# suih ms bdiakn stmtnkndts md` omcmdin shnnts# omsn` upad `mtmbd yaur fndnrmc cn`fnr mirass m cn`fnr snt ar m cn`fnr$
_aw Ynt7
EYF eurthnr sbkpcbebns rnpart oubc`bdf oy mccawbdf yau ta fraup kuctbpcn raw ar iacukd `nebdbtbads bdta/snts$/ Ear nxmkpcn# suppasn thmt yau&vn gust `nebdn` m sbkpcn rnpart whbih usns twa iacukds wbth thnmttrboutns /Rnmr Nd`n` =?!9=!2>/ md` /Rnmr Nd`n` =?!9=!25$/ Rau rnmcbzn thmt yau kbfht wmdt ta usn thnsntwa iacukds ear kmdy athnr rnparts onsb`ns thn adn yau&vn gust `nebdn`$ Vbth EYF# yau imd `nebdn md`smvn m Iacukd Ynt whbih iadsbsts ae thnsn twa iacukd `nebdbtbads$ Phnd# whndnvnr yau dnn` m dnw rnpartomsn` ad thnsn twa iacukds# yau sbkpcy tncc EYF ta oubc` m rnpart usbdf thn iacukd snt$ Rau imd `a thnsmkn thbdf wbth fraups ae raw `nebdbtbads# md` irnmtn _aw Ynts$
_nparts 4 @nebdn 4 _aw Ynt
Ndtnr @ntmbcs ms shawd bd Moavn Bkmfn$
Icbil ad @nebdn _aws
Ndtnr `ntmbcs ms rnqubrn` bd thn @nebdn _aws eark$
Icbil ad Miiaudt Mssbfdkndts
Icbil ad Caw
Ndtnr `ntmbcs ms shawd bd oncaw bkmfns(Bd thbs imsn ndtnr `ntmbcs ear Ymcmrbns miiaudt"
Ymvn md` Icasn thn Vbd`aw rnpnmt thn stnps ta `nebdn athnr raws bd thn smkn raw snt
7/30/2019 General Ledger Oracle
95/98
@nebdn athnr raws usbdf thbs wbd`aw nf$ Ymcmrbns# tatmc mssnts# tatac nxpndins# tatmc cbmobcbtbns nti
@bebdn Miiaudts ear thn spnibebi _aw usbdf oncaw wbd`aw $
7/30/2019 General Ledger Oracle
96/98
Iacukd Ynt7
M iacukd snt `nebdns thn earkmt md` iadtndt ae thn iacukds bd md EYF rnpart$ Bd EYF# thn iakkadcymssukn` mttrboutn ear m iacukd `nebdbtbad bs m tbkn pnrba` (mkaudt typn"# whnrnms thn mttrboutn ear m raw`nebdbtbad bs md miiaudt mssbfdkndt$ Phnrnearn# typbimc iacukd snts bdicu`n hnm`bdfs md` suohnm`bdfs#mkaudt typns# earkmt kmsls# iurrndiy mssbfdkndts# md` imciucmtbad iacukds ear tatmcs$
_nparts 4 @nebdn 4 Iacukd Ynt Ndtnr dmkn md` `nsirbptbad ear iacukd snt$
Icbil ad @nebdn Iacukds
Ndtnr @ntmbcs ms rnqubrn`# smvn md` Icasn thn Vbd`aw Icbil ad Oubc` Iacukd Ynt
Ndtnr @ntmbcs ms shawd bd oncaw bkmfn# smvn md` icasn$
7/30/2019 General Ledger Oracle
97/98
_nparts 4 @nebdn 4 _npart
Ndtnr @ntmbcs ms shawd bd oncaw Bkmfn
Ndtnr dmkn# Pbtcn md` @nsirbptbad
Ndtnr Zrn`nebdn` _aw Ynt md` Iacukd Ynt md` athnr @ntmbcs
Ymvn md` Icasn
_nparts 4 _nqunst 4 Ebdmdibmcs
7/30/2019 General Ledger Oracle
98/98
Ndtnr _npart dmkn eark thn cbst
athnr aptbad wbcc ebcc+bd oy `nemuct
Icbil ad Yuokbt
M iadiurrndt _nqunst wbcc on fndnrmtn`
Dmvbfmtn ta
Ubnw 4 _nqunst 4 Ebd` Icbil ad Ubnw Autput ae thn Mppraprbmtn _nqunst$