CONTENTS

 1     General     
 2     Accounts in international relations where Recommendations ITU‑T D.67 and D.150 apply      
        2.1     When the accounting revenue division procedure is applied for accounting between A and B    
        2.2     When the accounting revenue division procedure is not applied for accounting between A and B    
        2.3     Accounting to be done by E in the cases described in clauses 2.1.2 and 2.2.2    
 3     Preparation of accounts for relations to which Recommendations ITU‑T D.67 and D.150 do not apply    
 4     General remarks on the preparation of accounts     
 5     Supply of directories           
 6     Accuracy of traffic data in monthly accounts            
 7     Estimation of lost accounting records          
 8     Traffic sampling    
 9     Queries relating to monthly accounts          
10     Adjustments and refunds   
11     Checks of accounting data 
12     Keeping of vouchers          
13     Settlements of accounts    
14     Alternative procedure of settlements of accounts   
Annex A – Monthly telephone account    
Annex B – Monthly telex account    
Bibliography