ctcLink Accounting Manual
Purpose of Manual
This manual is currently being rewritten to align with ctcLink. Content will be added as it is finished.
The purpose of this manual is, in part, to fulfill the Washington State Board for Community and Technical Colleges’ (SBCTC) responsibility under RCW28B.50.090 (7)(b) to “Establish minimum standards to govern the operation of the community and technical colleges with respect to internal budgeting, accounting, auditing, and financial procedures as necessary to supplement the general requirements prescribed pursuant to Chapter 43.88 RCW."
The manual references established accounting policy and presents conventional practices adopted by the colleges to implement those polices. In many instances throughout the manual alternate practices or methods are presented.
Table of Contents
30.20 Capital Project Approval Process
30.30 Acquisition of Real Property
30.40 Disposition of State-Owned Real Property
30.50 State Funded Capital Budget Development Process
30.60 Capital Project Coding
30.70 Capital Budget Tracking (CapTrack)
40.20 Inter-Agency Transactions
40.30 Accounting for Cash & Cash Equivalents
40.40 Capital Assets
40.50 Liabilities
Table of Contents
- Purpose of Manual
- System Overview
- Fund Accounting
- Chart of Accounts
- Capital Budget
- Accounting
- Accounting Processes
Page Manager:
toliver@sbctc.edu
Last Modified: 8/10/22, 2:05 PM
