For example, if fuel costs (an expense account), are debited to stock (an asset account).

For example, if a cash sale for 100 is debited to the Sales account, and credited to the Cash account.

Those currency fluctuations which cannot be attributed to any particular project are debited credited to the operating reserve (subparagraph (xii) refers)

(xi) Loss or gain on exchange. Any exchange difference incurred in respect of UNDP projects is debited or credited to the operating fund maintained with that organization.

The female civil servant, on the death of her husband, may be granted special leave on full pay, not exceeding 130 days. This leave is not debited to her leave account.

On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is debited to the budgetary account.

(iv) On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is debited to the budgetary account.

(iii) On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is debited to the budgetary account.

(iii) On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is debited to the budgetary account.

At the year end, cash, investments and sundry accounts receivable in currencies other than United States dollars are translated at the applicable United Nations rates of exchange. Exchange differences are debited, credited to the General Fund.

The weakness was traced to the fact that, invariably, salary advances and other loans granted to out posted Professional staff members in field offices are not reported promptly to UNICEF headquarters to be debited to their staff personal accounts.

On the closing of the accounts at the end of each financial period, the balance for loss or gain on exchange is debited to the budget if there is a net loss if there is a net gain, the gain is credited to miscellaneous income.