Chapter 5 - ACCOUNTING
- Section 501 - Uniform system of accounts
- Section 502 - Forms
- Section 503 - Account of subsidiary business
- Section 504 - Time for closing accounts; filing balance sheets
- Section 505 - Audit of accounts
- Section 506 - Inspection of books and records
- Section 507 - Exemption for certain telephone utilities (REPEALED)
- Section 508 - Telephone utilities