40 Accounting Processes

40 Accounting Processes

2022-06-30

Sections

• 40.10 Intra-Agency Transactions
  • 40.10.10 Inter-Fund Transfers
  • 40.10.10.a Operating Transfers
  • 40.10.10.b Inter-Fund Operating Transfers
  • 40.10.10.c Inter-Fund Cash Transfers
• 40.10.20 Inter-Fund Equity Balance Transfer
• 40.10.30 Inter-Fund Expenditure Transfers
  • 40.10.30.a Inter-Fund Salary Transfers
  • 40.10.30.b Inter-Fund Non-Salary Transfers
• 40.10.40 Inter-Fund Services Provided and Used
• 40.10.50 Intra-Fund Cash Transfers
• 40.20 Inter-Agency Transactions
  • 40.20.10 Inter-Agency Reimbursements
  • 40.20.20 Inter-Agency Services Provided and Used
  • 40.20.30 Inter-Agency Services Provided and Used – duplicate heading text to 40.20.20
  • 40.20.40 Intercollege Reimbursements
  • 40.20.50 Inter-Agency Payroll Payments
  • 40.20.60 Inter-Agency Tax Payments
  • 40.20.70 Inter-Agency Financial Aid Billings
  • 40.20.80 Inter-Agency State Treasurer Certificate of Participation
• 40.30 Accounting for Cash & Cash Equivalents
• 40.35 Inventories and Prepaid Expenses
  • 40.35.10 Expenditure Recognition
  • 40.35.20 Inventory - State Requirements
  • 40.35.30 Accounting for Consumable Inventories
  • 40.35.40 Accounting for Merchandise Inventory – Proprietary Fund Types
  • 40.35.50 For Future Use
  • 40.35.60 Prepaid Expenses
• 40.40 Capital Assets
• 40.50 Liabilities
• 40.60 Accounting for Leases
  • 40.60.10 Right-To-Use Lease Agreements
  • 40.60.20 Governmental Funds (Lessee)
  • 40.60.20.1 Right-To-Use Lease Agreements as Lessee
  • 40.60.20.2 Proprietary Funds (Lessee)
  • 40.60.30 Right-To-Use Lease Asset (Lessor)
  • 40.60.30.1 Entries for Right-To-Use Lease Asset (Lessor)
  • 40.60.30.2 Governmental Funds (Lessor)
  • 40.60.30.3 Proprietary Funds (Lessor)