40.30 Accounting for Assets
40.30 Accounting for Assets
2022-06-30
Sections
- 40.30.10 Cash and Cash Equivalents
- 40.30.10.a Definitions
- 40.30.10.b Chart of Accounts
- 40.30.10.c Statutory Requirements
- 40.30.10.c.1 Daily Deposits
- 40.30.10.c.2 Authorized Banks
- 40.30.11 Deposits in Transit (1000010)
- 40.30.11.a Check Deposits in Transit
- 40.30.11.b ACH Deposits in Transit
- 40.30.12 Petty Cash (1000020)
- 40.30.12.a Definitions
- 40.30.12.b Regulatory Requirements
- 40.30.12.b.1 District President/Chancellor Responsibilities
- 40.30.12.b.2 Custodian Responsibilities
- 40.30.12.b.3 Additional Requirements
- 40.30.12.c Procedures
- 40.30.13 Deposits with Escrow Agents and Trustees (1000030)
- 40.30.13.a Definitions
- 40.30.13.b Usage
- 40.30.14 Non-LGIP Invest 0-90 Days (1000040)
- 40.30.14.a Definition
- 40.30.14.b Accounting for Non-LGIP Invest 0-90 Days
- 40.30.15 Investment with LGIP (1000050)
- 40.30.15.a Definition
- 40.30.15.b Accounting for Investments with LGIP
- 40.30.16 Cash in Bank (1000070-1000160)
- 40.30.16.a Usage
- 40.30.17 Internal Cash (1000199)
- 40.30.17.a Usage
- 40.30.17.b SMARTER QFS_GL_QA_INTERNAL_CASH – Internal Cash
- 40.30.20 Accounting for Investments
- 40.30.21 Investment Authority
- 40.30.22 Internal Controls over Investments
- 40.30.23 Cash Equivalent Investments
- 40.30.23.a Cash equivalent investments must be purchased without premiums, discounts or accrued interest
- 40.30.23.b Cash Equivalent/Short Term Investment Accounts
- 40.30.23.c Cash Equivalent/Short Term Investment Purchase Entries
- 40.30.23.d Cash Equivalent/Short Term Investment Interest Received
- 40.30.23.e Cash Equivalent/Short Term Investment Interest Reinvested
- 40.30.24 Long-Term/Non-Current Investments
- 40.30.24.a Long-Term Investments (no premium, discount or accrued interest)
- 40.30.24.b Long-Term Investments (w/premium, discount or accrued interest)
- 40.30.24.c Accrued Interest at Acquisition
- 40.30.24.d Long-Term to Short-Term Adjustment
- 40.30.24.e Fair Market Value Adjustment
- 40.30.25 Investment Interest Distribution
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- 40.30.25.a Pooled Interest Distribution Concept
- 40.30.25.b Earnings Reinvested/Distributed Quarterly or Annually
- 40.30.25.c Earnings Reinvested/Distributed
- 40.30.25.d Earnings with Cash and Accrued Interest
- 40.30.25.e Interest and Dividends Cash Earning Distribution
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- 40.30.26 Negative Cash Balances
- 40.30.27 Bank Analysis Earnings
Page Manager:
slocke@sbctc.edu
Last Modified: 6/5/23, 1:57 PM