NAVSEA Journal Vouchers and Standard Business Transactions

The purpose of this training is to provide clarification on implementing the Department of the Navy policy for business entries, including Journal Vouchers (JV) policy and the Standard Business Transaction (SBT) Corrective Action Plan (CAP) issued by the Office of Financial Operations (FMO). This course is primarily designed to establish consistent procedures and internal controls for the recording of business entries; to assist in the compilation of accurate and complete financial statements and reports; and to promote knowledge of the end-to-end JV and SBT processes to assist in providing accurate, complete, and timely financial reporting.