11074     ACCOUNT NO. 1312, ACCOUNTS RECEIVABLE–REIMBURSEMENTS, SERVICES  TO EMPLOYEES
(Revised 5/87)

Agencies that have reimbursements receivable for services to employees will maintain Account No. 1312, Accounts Receivable–Reimbursements, Services to Employees.

Agencies will not maintain individual employee maintenance receivable accounts. Account No. 1312, will show the total amount of appropriation reimbursements receivable from all employees for services rendered. Individual charge notices will be prepared for each service for each employee. (See specific service.) These charge notices serve both as the original charge documents and later, when filed in the accounting office, as the subsidiary detail supporting Account No. 1312.