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 RCW 28B.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.
Accounting Manual Table of Contents
- Purpose of Manual
- 10 System Overview
- 10.10 College Administrative Systems
- 10.20 Fund Accounting
- 10.30 ctcLink Chart Accounts Overview
- 20 State Operating Budget
- 30 Capital Budget
- 40 Accounting Processes
- 40.10 Intra-Agency Transactions
- 40.20 Inter-Agency Transactions
- 40.30 Accounting for Assets
- 40.30.20 Accounting for Investments
- 40.40 Capital Assets
- 40.50 Liabilities
- 40.60 Accounting for Leases
- 50 Student Financials
Page Manager:
slocke@sbctc.edu
Last Modified: 6/5/23, 1:55 PM
