NAC706.401943. Current assets: Account for cash on hand.

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The account for cash on hand must include all undeposited money, in cash or checks, as of the close of business at the end of a year. Proper credit must be made to the accounts for which this money was received, including, without limitation, limousine fares, trade accounts receivable, advertising revenue, and payments on loans or accounts other than trade.

(Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

                    
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