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)
- 40.70 Certificates of Participation
Page Manager:
slocke@sbctc.edu
Last Modified: 10/11/23, 1:17 PM
