Oil record book part ii list of items to be recorded a loading of oil cargo 1 place of loading. Newspaper directory to find information about american newspapers published between 1690present. Prepare the journal entries necessary to bring the companys book balance of cash into conformity with the reconciled cash balance as of july 31, 2015. This guide has been developed to assist ship operators in providing guidance to their seagoing personnel for the proper and consistent completion of the oil record book part ii cargoballast operations for oil tankers, as stipulated by regulation 36 and appendix iii of annex i. Full text of virginia beach sunnews internet archive. Regulation 17 oil record book, part i machinery space operations. The paper was subsequently published as the ledge both in new denver, from december 1894 to december 1904, and in fernie, from january to august 1905. Use our online ordering system to purchase this record book see below link. Oil record book entries shall be made directly on completion of the operation. The second part of the oil record book is for cargoballast operations and this part only needs to be filled out by crew members aboard oil tankers. Oil record book part ii cargoballast operations oil tankers of 150.
Full text of the new york genealogical and biographical record see other formats. A guide for correct entries in the oil record book part ii cargoballast operations, 1st edition 1 march 2014. How to use oil record book part ii cargoballast operation for tankers oil record book the document required to be carried on board ships by marpol 7378, annex i, reg. Where entries in an official national language of the state whose flag the ship is entitled to fly are also used, this shall prevail in case of a. The seven masterfile record formats contain the following general information. Intertanko a guide for correct entries in the oil record book part ii cargoballast operations 1st edition 2014. The entries in the oil record book part ii, for ships holding an iopp certificate, shall be in english. Oil record book entries shall be made directly on completion of the. On july 2, 20x2, obsolete company decided to dispose obsolete inventory by throwing it away in the dumpster. The new revised guidance is intended to ensure compliance with marpol requirements for making entries in the oil record book orb part 1 machinery space operations, and includes examples of orb entries showing the correct use of the different codes. The entries in the oil record book part i, for ships holding an international oil pollution prevention certificate, shall be at least in english, french or spanish. If a wrong entry has been recorded in the oil record book orb, it should immediately be. Adjusting entries are made at the end of an accounting period to record increases of money owed to the business and to recognize revenue being earned. Orb trainer is the most complete and easyto use software assistant for creating valid entries for oil record book part i machinery space operations, in.
The entries in the oil record book part i, for ships holding an iopp certificate, shall be at least. What is needed is a more imaginative approach that seeks to identify other poss ible areas which are insuf. Machinery space operations part 1 the clubs inspectors have noted that the above subject does not seem to be either clear cut or well understood by ships officers or marpol inspectors. Where a watchkeeping officer makes a number of similar transfers in the course of a watch, it is acceptable to enter the total sum of the transfer into the oil record book as a single entry. Issuu is a digital publishing platform that makes it simple to publish magazines, catalogs, newspapers, books, and more online. Gorman tied tbe record which has been held for a number of years by e. This new guide has been developed to assist ship operators in providing guidance to their seagoing personnel for the proper and consistent completition of the oil record book part ii cargoballast operations for oil tankers, as stipulated by regulation 36 and appendix iii. Government is available to the masters or operators of all u.
When you record journal entry 6 in quickbooks, you must supply the name of the account that gets debited. This journal entry increases the accounts receivable asset for abc, which appears as a shortterm asset in its balance sheet. Easily share your publications and get them in front of issuus. Accounting for obsolete inventory accounting guide. Gorman last sunday at shell mound park, in which the worlds record was tied. Intertanko a guide for correct entries in the oil record book part i machinery space operations, 3rd edition. A guide for correct entries in the oil record book part. Regulation 17 oil record book, part i machinery space. What is the journal entry to record the sale of the equipment. The entry to record the semiannual interest payment and discount amortization would be. Regulations requiring the keeping of oil record books. Full text of the new york genealogical and biographical record.
The obligatory general election discussion post charlies diary. It will be available in denominations of 1,000 and 10,000 stg and will be listed in london. For example, suppose a business provides design services and has received cash of 4,000 from a customer. Others require judgment and some accounting knowledge. If a wrong entry has been recorded in the oil record book orb, it should. The guidance is intended to facilitate compliance with marpol requirements. A received cash on account journal entry is needed when a business has received cash from a customer and the amount is not allocated to a particular customer invoice or the customer has not yet been invoiced. To illustrate the entries for cash dividends, consider the following example. This receipt or certificate, if attached to the oil record book part i, may aid the master of the ship in.
The library of congress chronicling america sacramento daily recordunion. March, 1884 image 2 search americas historic newspaper pages from 17891963 or use the u. Singapore ship means a ship registered under part ii of the. The dividend will be paid on march 1, to stockholders of record on february 5. It also provides guidance on the management of oil water separators in.
Full text of the virginia magazine of history and biography see other formats. Prepare the journal entry to record book value method the conversion of 80% of the convertible bonds in january 2017 and the retirement of the remainder. Oil record book part i machinery space operations all ships paragraph 7. Keeping oil record book on board cargo ships and how to. Region, state, county, and source numbers identify a unique facility. For each source document shown below, prepare the appropriate journal entry or indicate that no journal entry is required. Oil record book part i machinery space operations all ships. Amendments to the oil record book parts i and ii i sections a to h of the oil record book part i are replaced by the following. The nakusp ledge was published in nakusp, in the central kootenay region of southeastern british columbia, from october 1893 to december 1894. Guidance for the recording of operations in the oil record book part i machinery space operations all ships 1 the marine environment protection committee, at its sixtysecond session, 11 to 15 july 2011, approved the revised guidance for recording of operations in the oil record book part i machinery space operations all ships. The entries in the oil record book part i, for ships holding an iopp certificate, shall be. When an event occurs that must be recorded, it is called a transaction, and may be recorded in a specialty journal or in the general journal. Msn 036 marpol annex i and changes to the oil record.
Whether cleaned since they last contained oil and, if not, type of oil previously carried. In the following examples we assume that the employees tax rate for social security is 6. Full text of 73 magazine december 1977 internet archive. Full text of breeder and sportsman internet archive. Full text of the virginia magazine of history and biography. You can use our online ordering system to purchase oil record books. The ledge was published by robert thornton lowery, a prolific newspaper publisher, editor, and printer. A guide for correct entries in the oil record book. The second part is what makes the book on chinese imperial rank badges and the traditions over time. In this section of payroll accounting we will provide examples of the journal entries for recording the gross amount of wages, payroll withholdings, and employer costs related to payroll. This guide has been developed to assist ship operators in providing guidance to their seagoing personnel for the proper and consistent completion of the oil record book part ii cargoballast operations for oil tankers, as stipulated by regulation 36 and appendix iii of annex i of marpol 7378. Record 20 contains facility level data from cards 1 and 2. Received cash on account journal entry double entry.
This may lead to an overcau tious and expensive approach, or indeed regulation run mad, but that has to be balanced against the human cost of failure. The account temporarily holds entries while you decide how you will classify them. Adjusting entries are made at the end of an accounting period to account for items that dont get recorded in your daily transactions. A guide for correct entries in the oil record book, part i machinery space operations this 2nd edition revised november 2009 of the guide for correct entries in the oil record book is an updated version which supersedes the 2006 edition. No inforsale by all leading drug, feed and seed stores, mation as to floridas plans in this cdnor write. Reversing entries will be dated as of the first day of the accounting period immediately following the period of the accrualtype adjusting entries. An oil tanker of 150 gross tons and above or a non oil tanker that carries 200 cubic meters or more of oil in bulk, shall also maintain an oil record book part ii cargoballast operations.
Solved bradleylinks december 31, 2016, balance sheet. Theres no blotting out one fact, and that is that the boston clothing store has the finest lines of ladies, mens, boys and childrens shoes you every saw, and at right prices, too. The general journal is part of the accounting record keeping system. What is the journal entry to record the sale of the automobile. Jun 01, 2004 under complications, there is a final encouraging note. Riverside, ca, and the national digital newspaper program. The oil record book part ii shall be kept in such a place as to be readily available for inspection at all reasonable times and, except in the case of unmanned ships under tow, shall be kept on board the ship. Click on the link below to go to our online ordering system page. In a traditional accounting system, adjusting entries are made in a general journal. Intertanko a guide for correct entries in the oil record.
Fees comprise 11 2 pct selling concession and 1 2 pct each for management and underwriting. Full text of appendix to journals of senate and assembly. A ballasting or cleaning of oil fnel tanks i identity oftanks ballasted. A creditable piece of pistol target work was the perform ance of j. A suspense account is an account where you record unclassified transactions. The oil record book shall be kept on board for a period of three years after the last entry has been made and, at any time during the period it is on board, shall be made available for inspection. Documents about the bc place stadium renovation, obtained by bob mackin via foi. If the seller were to sell goods to a customer on credit, then not only would it have to record the sale and related account receivable as was the case for the. Nicole has asked you to prepare a bank reconciliation for ngs. The book includes his email address for further discussion if you are interested. Full text of catalog of copyright entries 1954 books and. Prepare the journal entry to record book value method the conversion of 90% of the.
If no entry is required for a transactionevent, select no journal. Marpol oil record book entries further revised guidance. If a wrong entry has been recorded in the oil record book orb, it should immediately be struck through with a single line in such a way that the wrong entry is still legible. We would like to show you a description here but the site wont allow us. Prepare the journal entries that were recorded when each of the two bond issues was originally. A suspense account can also hold information about discrepancies as you gather more data. Oct 23, 2018 artebella is an informative visual arts blog focusing on select artists in louisville and surrounding area, helping to educate the public about their work, career, individual stories, and properly acknowledging these artists for their overall contribution to the cultural landscape. In other words, for a company with accounting periods which are calendar months, an accrualtype adjusting entry dated december 31 will be reversed on january 2. Full text of 1996 census collection specifications book.
The oil record book part ii shall be kept in such a place as to be readily available for inspection at all reasonable times and, except in the case of unmanned ships under tow, shall be. Oil record book instructions international registries. It is essential that all the orb contains entries required by marpol and that the master and all officers are familiar. Each operation described in paragraph 2 of this regulation shall be fully recorded without delay in the oil record book part i, so that all entries. A guide for correct entries in the oil record book, part i. Every oil tanker of 150 gross tonnage and above and every ship of 400 gross tonnage and above, other than oil tanker, shall be provided with an oil record book, part i. Oil record book part i corrigendum sections a to h of the oil record book part i are replaced by the following. The bond is in partly paid form with 25 pct due on april 15 and the remainder on july 15. When you open an accounting suspense account, the transaction is considered in suspense. There are four specialty journals, which are so named because specific types of routine transactions are recorded in them. If no entry is required for a transactionevent, select no journal entry required in the first account field. Most important feaspray on cuts and wounds ture of the new system is a single book or record of number assignments which barrys products are better products. Keeping oil record book on board cargo ships and how to make entry when oil handling work is carried out, the master, chief officer and chief engineer shall enter the facts in the oil record book and sign the same according to below procedures. Oil record book part i machinery space operations oil.
In addition, it increases sales, which appear in abcs income statement recording sales of goods on credit. A guide for correct entries in the oil record book part i machinery space ops, 3rd edition this publication addresses the increasing problems of ships being detained and fined due to equipment malfunction. As part of writing the check, you identify which expense. How to record accounts payable transactions dummies. Regulation 36 oil record book, part ii cargoballast operations. Record 21 contains comment information for the facility record. Mci circular 2032019 marpol annex i guiidance for the.
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