WASHINGTON – While CUNA has overall praised NCUA's proposed accounting manual for credit unions up to $10 million, the association nonetheless recommended two small changes to the manual. First, the manual proposed eliminating the so-called "chart of general ledger accounts" which many credit union accounting program use. CUNA suggested that including those numbers in the new manual as an appendix would help credit unions that continue using the general ledger accounts system. Second, the association recommended making the new rules for accounting for loan and lease losses as clear and user-friendly as possible, including illustrations where possible, so that small credit unions can follow the new manual most efficiently.