Introduction

The Basics

Operating the Union

Contract Administration

Organizing

Building Trades and
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Statements

Disbursement Journal

Keep track of all expenditures. If using a computerized accounting system with continuous form voucher checks, reconcile check registers with the journal regularly.

Receipt Journal

Keep track of all receipts in a journal or record ledger. Use a consecutively pre-numbered receipt for every over-the-counter transaction, payments received in the mail or from stewards’ dues collections taken at job sites. Reconcile the journal with monthly account balance statements.

Petty Cash

Use a petty cash fund to cover union supplies and expenses such as coffee, office material, food for meetings.

Vouchers

A uniform voucher form should be completed for each expenditure and signed by the officers authorized to approve them.