Accounting and Administrative Manual

Accounting and Finance (100)

Intro - General Information

Intro-01 - Purpose and General Information

Intro-02 - Procedure Crosswalk Table - old# to new#

A - Accounting and Reporting

A-01 - Current Funds Classification

A-02 - Plant Funds

A-03 - Agency Funds

A-04 - Accounting for Interdepartmental Revenue

A-05 - Doubtful Grant and Contract Receivables: Write-off of Unrecoverable Amounts and Collections on Previously Written-off Receivables

A-06 - Establishing an Allowance for Doubtful Contract Receivable and Unrecoverable Grant and Contract Expenditures & Analysis of Bad Debt Expense

A-07 - Establishing Agency Accounts

A-08 - Summer Session Income

A-09 - Physical Plant Expenditures

A-10 - Leases

A-11 - Journal Vouchers

A-12 - Retention of Journal Vouchers

A-13 - Tuition Fee Waivers (Non-Employees)

A-14 - Year End Closing Requirements

A-15 - Calculation of Lapse of State Appropriation

A-16 - Carryforward Accounting

A-17 - Encumbrances - Definition

A-18 - Reservations - Definition

A-19 - Encumbrances - Fiscal Year End

A-20 - Management Reporting

A-21 - Gifts

A-22 - Capitalization and Valuation of Non-Monetary Gifts

A-23 - Accounting for Distribution of Land Grant Trust Income

A-24 - Closing Out Funds

A-25 - Capitalization and Depreciation Policies

A-26 - Accounting for Mandatory and Nonmandatory Transfers

A-27 - Componentization of Plant Assets

A-28 - Procurement (Pro) Card Controls

A-29 - Administrative Guidelines for the Use of Electronic Signatures

B - Auxiliary and Recharge Centers

B-01 - Service/Recharge Centers

B-02 - Auxiliary Funds

D - Sponsored Program Compliance

E - IRS Compliance

E-01 - IRS Form 1099-MISC Procedures

E-02 - Mobile Communication Devices

E-03 - Tax-Exempt Bond Post-Issuance Compliance

F - Payroll, Benefits, Human Resources

F-01 - Fringe Benefit Accounting

G - Bank and General Ledger Reconciliations

G-01 - Bank Reconciliations - General

G-02 - Depository Account Bank Reconciliation

G-03 - General Ledger Balance Sheet Account Reconciliations

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