INVESTMENTS LEDGER - 7820-MAR-1987

(Revised: 03/1987)

(Renumbered from 7814)

(Subsidiary to Account Nos. 2012 and 2040)
The form and content of this ledger will vary among agencies depending upon the volume and type of investment transactions. As a minimum, when applicable, it may consist of a file of Treasurer's Receipts for securities purchased. For securities recorded at par value, it should contain an account for each security purchase and include a record of premium amortization, discount accumulation, and the resulting book value. Accrued interest purchased and receipts of interest representing accrued interest purchased also are shown in the Investments Ledger.