THE ACCOUNTING OFFICE OF THE CHIEF DIRECTORATE OF MARITIME CONSTRUCTION, MMF

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80-00809A000600040183-5
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 2
• Document Creation Date: December 22, 2016
• Document Release Date: July 20, 2011
• Sequence Number: 183
• Publication Date: June 3, 1953
• Content Type: REPORT

Sanitized Copy Approved for Release 2011/07/21: CIA-RDP80-00809A000600040183-5
CLASSIFICATION SECRET
PLACE
ACQUIRED
NO. OF ENCLS.
(LISTED 6ELOM
THIS IS UNEVALUATED INFORMATION
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1. The Aooouni.ing Office (Buchgalteriyni) of the Chief Directorate of klytritime Con-
atruction (GlavWrStroy) of the Ministry of the Merchant Fleet (1W) is one of
several departments located in the central Moscow offices of the G14vk.
The Accounting Office consists of the following personnel:
Chief Accountant 1
Senior Accountants 2
Accountants 3
Total 6
The tasks of the Aacount..ng Office include:
(a) The maintenance of bookkeeping records relative to the basic activity of
Glav1or,9troy, the fulfillment of construction works-projects.
(b) The maintenance of bookkeeping records for the different slemsnta of the or-
ganisations of Olavl5uStroy. Records an kept with respect to wages for in-
tern-laotivitiss, expenditures for administration and mamagueent, the cost
of repair and 00 atmmotion of Glav*r8troy facilities, the aaoomating for
materials and inventories, expenditures for olothinn and advances,
(e) The recording of acoouats payable and receivable in construction organisa-
tiome, and they taking of measures to lower sass.
() T c- yragr tic:. of avat.hly, quarterly and yearly balance ebsete.
(e) The Adraf tingof all kinds of lists of a monetary mature, is lists of bills
(f) T isupervision of bookkeeping activities in peripheral construction cegeni-
CLOiSSIFILATIO N
CENTRAL INTELLIGENCE AGENCY
INFORMATION REPORT
1953
The Accounting Office of the Chief NO. OF PAGES 2
Directorate of Maritime Construction,
Mtn'
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(g) The performance of regular audits relative to the financial activities of peripheral
construction organizations
.
The problems involved in operational financing include:
(a) Organization and maintenance of operational finance accounting. Operational' finance
accounting is not conducted rya balance-aheet,'but rather by special financial report
forms, the so-called'approximate accounting (priblizhenniya usher.').
(b) The organization of purely monetary operations, paying and telling.
(c) The maintenance of special financial accounts: the net cost of output, turnover of
working capital (oborotnykh sredetv).
(d) The;maintenanoe of records of, and opposition to, overstocking of materials and non-
liquid assets.
(e) The processing of final payment documents, to bills, notices, and payment orders.
(f) Inspections concerning the eorreotneas of advance payments to workers and employees
and the prohibition of indebtedness of workers and orpployees for advances.
(g) Inspection; to assure that expenditure of finds conforms 'Jo existing plans and condi-
tions.
(b) Efforts to acoeleriette'the turnover rate of wor*-.ing assets (oborotnyich sreddtv).
and
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Sanitized Copy Approved for Release 2011/07/21: CIA-RDP80-0080 AA000600040183-5