Welcome & Thank you for Attending
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1 Welcome & Thank you for Attending General Accounting 403 Park Building Steve Allen University Accounting Principles Agenda Need for Accounting Methods of Accounting Chart of Accounts Accounting Transactions Campus Information System (CIS) Management Reports Questions Need for Accounting Reporting: Institutional Departmental Consistency, uniformity, & comparability Management: Institutional Departmental Auditing: Who Audits? Why? 1
2 Method of Accounting Universal Accounting Principles: Double Entry Accounting (Debits (+) = Credits (-)) Assets = Liabilities + Fund Balance Change in Fund Balance is a result of Revenues and Expenses (Profit or Loss) Method of Accounting continued Fund Accounting: Used generally by public entities like the Federal Government, state, municipalities, and universities How are Funds Determined? State Appropriations Sales & Services Gifts Contracts & Grants SPEND FROM WHERE FUNDS RESIDE Method of Accounting continued Governing Bodies: GASB (Governmental Accounting Standards Board) FASB (Financial Accounting Standards Board) NACUBO (National Association of College and University Business Officers) 2
3 CHART OF ACCOUNTS Financial transaction coding structure Provides identifying information about transactions Enables isolation, categorization, and classification of accounting and budgetary information Chartfields for the University of Utah Business Unit Organization ID (OrgID) Fund Activity Project Account Allowable/Unallowable (A/U) BUSINESS UNITS Business Unit is the highest level at which transactions and processing rules can be grouped and reported Multiple Business Units can be combined or consolidated for Total Entity reporting. Oft times, but not always, represents a separate legal entity. Allows for the segregation of dissimilar types of business activity within a larger entity Each Business Unit can define the other chartfields to meet its own needs 3
4 Business Units continued Business Unit Values 01 University of Utah 02 University Hospital & Clinics 03 University Neuropsychiatric Institute 04 University of Utah Research Foundation Organization ID (OrgID) Represents a unit within the University that has responsibility for resources such as: people, space, funding, etc. Rollup Structure Fund Identifies the source of funds Separate funds are established to insure observance of limitations and restrictions placed on the use of resources Examples: 1001 General Fund 2xxx Designated Funds (sales & service of academic departments or service units) 4xxx Auxiliary Enterprises (entities servicing students student life) 5000 Contracts and Grants Gifts 4
5 Activity Identifies differing business activities within the same Fund Allows for financial reporting and transaction segregation by each Activity Project Uniquely identifies the various contracts, grants, or construction projects Delivered features are unique to other chartfields Account Classifies the nature of a transaction Assets 1XXXX Liabilities 2XXXX Fund Balance Revenues 4XXXX Expenses: Personal Services 5XXXX Nonpersonal Services The term Account does not apply to an entire chartfield string. It is only one element of a chartfield string. 5
6 Allowable/Unallowable (A/U) Indentifies expenses as either allowable or unallowable for purposes of calculating the University s indirect cost rate (F&A) Valid values: 0 Unallowable 1 Allowable Used only for: Expenses (Account values ) Business Unit 01 Funds 1001, 2XXX, or 6XXX Chartfields: Business Unit Org ID Fund Activity Project Account A/U (Allowable/Unallowable) Transaction Coding Coding Examples: xx-B Transaction Coding continued Common Mistakes: Wrong Combination Wrong Fund Wrong Org ID Wrong Activity Nonexisting Chartfield Project Closed Activity Closed A/U Usage One-sided Fund Transfers 6
7 Accounting Transactions Activity/Project Setup Accounting Calendar Accounting Date Accounts Payable Deposits Journal Entries Journal ID Journal Source Campus Orders Revenue/Expenses vs. Fund Transfers Year-end Transactions (Thermidor) Petty Cash Campus Information System (CIS) Financial & Business Services: Reports Transaction Detail Search Forms Processing Resources & Information Financial & Business Svs News (FBS News) 7
8 Management Reports Security Balance Sheet Summary of Revenues and Expenses Funds Available Detail Transactions Every report must be reviewed every month Indicate reviewed by initialing first page 8
9 9
10 Questions? 10
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