Office of the Controller
Accounting Services
Accounting Policy and Procedure Manual (APM)
Index
1 - Accounting Principles
- 1.01 - Hierarchy of GAAP
- 1.02 - Financial Accounting Standards (FASB)
- 1.02.01 - FASB 13 - Accounting for Leases
- 1.02.02 - FASB 34 & 62 - Capitalized Interest
- 1.03 - Government Accounting Standards (GASB)
- 1.03.01 - GASB 3 - Investment Risk and Disclosure Analysis
- 1.03.02 - GASB 28 - Securities Lending
- 1.03.03 - GASB 31 - Financial Reporting for Investments
- 1.03.04 - GASB 33 - Nonexchange Transactions
- 1.03.05 - GASB 34/35 - Financial Reporting
- 1.03.06 - GASB 39 - Component Units
- 1.03.07 - GASB 42 - Accounting & Financial Reporting for Impairment of Capital Assets and Insurance Recoveries
- 1.03.08 - GASB 43 - Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
- 1.03.09 - GASB 45 - Accounting & Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
- 1.03.10 - GASB 46 - Net Assets Restricted by Enabling Legislation
- 1.03.11 - GASB 47 - Accounting for Termination Benefits
2 - Fiscal Responsibility
- 2.10 - Cash Handling
- 2.15 - Code of Ethics
- 2.20 -
Feeders
- 2.25 - Internal Controls
3 - General Ledger
10 - Auxiliary/Hospital/Service Operations
- 10.05 - Sales
- 10.05.01 - Allowance and Writeoff of Uncollectible Miscellaneous Accounts Receivable
- 10.05.05 - Sales Recognition
- 10.10 - Expenditures
15 - Bank Reconciliations
20 - Capital Assets
25 - Cash and Investment Accounting
30 - Debt
35 - Federal and State Appropriations
40 - Financial Reporting
- 40.05 Clearing Fund - 0090
- 40.10 - Fiscal Year End Processing and Checklist
- 40.15 - Year End Accounts Payable Accruals
- 40.50 - Clearing Fund
45 - Gift and Pledge Revenue
50 - Payments Processing
55 - Salaries - Payroll
60 - Sponsored Programs
65 - Student Revenue
70 - Transfers
- 70.15 - Intra Fund Transfers
- 70.45 - Mandatory Transfers
- 70.55 - Non-Mandatory Transfers
75 - UBI
- 75.60 - Unrelated Business Income Description and Annual Survey
99 - Glossary
