Accounting and Administrative Manual
Accounting and Finance (100)
Intro - General Information
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
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B - Auxiliary and Recharge Centers
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C - Cash Management
- C-01 - Consolidated Cash Management
- C-02 - Opening Bank Accounts
- C-03 - Change Funds
- C-04 - Petty Cash Funds
- C-05 - Petty Cash and Change Funds
- C-06 - Campus Business Office Cash Receipts
- C-07 - Cash Received Outside the Campus Business Office
- C-08 - Accountability for Checks
- C-09 - Issuance of Handpay Checks
- C-10 - Disposition of Check Copies
- C-11 - Processing of Large Checks
- C-12 - Signing of University of Alaska Checks
- C-13 - Administrative Policy for Payment Card Industry (PCI) Compliance
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D - Sponsored Program Compliance
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E - IRS Compliance
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F - Payroll, Benefits, Human Resources
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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
