Operational Procedures:  General Ledger

MONTHLY

          7.1  MANUAL JOURNAL ENTRY
          7.2  JOURNAL ACTIVITY REPORT
         7.18  STANDARD JOURNAL ENTRY
         7.19  STANDARD JOURNAL ENTRY REPORT
         7.20  STANDARD JOURNAL ENTRY UPDATE
        7.3.1  MONTHLY DETAIL REPORT
               - PRINT MONTHLY DETAIL REPORT

        7.3.2  MONTHLY DETAIL REPORT - UPDATE GENERAL LEDGER
        7.4.1  TRIAL BALANCE REPORTS
               - MONTHLY TRIAL BALANCE REPORT

          7.5  INCOME STATEMENT
          7.6  BALANCE SHEET

QUARTERLY

        7.4.2  TRIAL BALANCE REPORTS
               - QUARTERLY TRIAL BALANCE REPORT

AS REQUIRED

          7.7  CHART OF ACCOUNTS MAINTENANCE
          7.8  JOURNAL FILE MAINTENANCE
          7.9  TRANSACTION FILE MAINTENANCE
         7.10  INCOME SUB NUMBER MAINTENANCE
         7.11  CHART OF ACCOUNTS LISTING
         7.12  JOURNAL DESCRIPTION LISTING
         7.13  INCOME SUB NUMBER LISTING
         7.15  SYSTEM CONTROL MAINTENANCE
         7.16  ACCOUNT BALANCE INQUIRY
         7.17  MORTGAGE AMORTIZATION SCHEDULES

YEAR END UPDATE
NOTE: ALL MONTH END AND QUARTER END UPDATES AND REPORTS SHOULD BE   COMPLETED BEFORE YEAR END PROCESSING !!!

         7.14  YEAR END UPDATE