Transcription of ACCOUNTING STANDARD OPERATING PROCEDURE
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ACCOUNTING STANDARD OPERATING PROCEDURE
1 DocumentVersioning ACCOUNTING STANDARD OPERATING PROC EDUR E Prepared by ASYCUDA World Project Unit 2 Originator Name : Barbados Cus toms and Excise Departme nt Unit: ASYCUDA World Proje ct Unit Imple me ntation Date: Date of Ne xt Review: Re late d Policies: Version History Ve rs ion Author Re visions Made Date 08 Proje ct Imple me ntation Te am Inclus ion of re comme ndations made by the Financial controlle r 07 Re ne Parkes Re viewed to address Look and Fe e l 06 Re ne Parkes Draft re vie wed for Barbados Cus toms Look &Feel 05 Proje ct Manage r Draft re vie wed, formatte d and s ubmitte d Proje ct Manage r/UNCTAD Re view Proje ct Manage r/UNCTAD Re formatte d Proje ct Manage r/UNCTAD Re view Functional Te am Initial Draft Approval History Version Reviewed by Approved by Date 3 TABLE OF CONTENTS Page Objective 4 Scope 4 Responsibility 4 Legal Basis &Disclaimer 4 Definitions 5 ACCOUNTING Procedures.
number and in return issue the importer/exporter a deferred payment account equal to the amount covered by the banker’s draft. (i) Every Importer/Exporter shall keep records in accordance with Cap. 66 Section 251 (1), and the Value Added Tax (VAT) (Section 75(3)).
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