ÖгöÉÙ¸¾ÊÓƵ

Print Entire Section

Table of Contents

• Section 1 Introduction
• 1.1 GAAP Compliance
• 1.2 Basis of Accounting - GAAP and Budgetary Reporting
  • 1.2.1 GAAP Reporting
  • 1.2.2 Budgetary Reporting
• 1.3 Current versus Non-Current
• 1.4 Exchange versus Non-Exchange
• 1.5 Operating versus Non-Operating
• 1.6 Encumbrances
  • 1.6.1 General
  • 1.6.2 Encumbrance Policies
• 1.7 Accounting Periods
  • 1.7.1 Accounting Year
  • 1.7.2 Monthly Closing of Accounting Record
  • 1.7.3 Year End Closing of Accounting Records
• 1.8 Records Maintained To Facilitate Required Reporting
  • 1.8.1 Actuals Ledger
  • 1.8.2 Capital Assets with Depreciation
  • 1.8.3 GAAP Ledger for Adjusting Entries
  • 1.8.4 Combinations of Ledgers versus Reporting Requirements
• 1.9 Reconciliations
  • 1.9.1 Human Resources/Payroll Systems
  • 1.9.2 Student Information Systems
  • 1.9.3 Other Systems
  • 1.9.4 Bank Accounts
  • 1.9.5 Accounts Payable
  • 1.9.6 Accounts Receivable
  • 1.9.7 Capital Assets
  • 1.9.8 Other Balance Sheet Accounts