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  • Washington State Board for Community and Technical Colleges
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                            • Grants for Colleges
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                                  • SBCTC Policy Manual: Table of Contents
                                    • Policy Manual–Chapter 1: Statutes, Policies and Regulations Governing Washington Community and Technical Colleges
                                    • Policy Manual–Chapter 2: Faculty and Staff Personnel
                                    • Policy Manual–Chapter 3: Student Services
                                    • Policy Manual–Chapter 4: Instructional Program and Course Development
                                    • Policy Manual–Chapter 5: Enrollment Reporting and Tuition and Fees
                                    • Policy Manual–Chapter 6: Capital Expenditures and Real Property Transactions
                                    • Policy Manual–Chapter 7: Public Information and Public Records
                                • Programs & Services
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                                    • Fiscal Years and Biennium Calculator
                                    • ctcLink Accounting Manual
                                      • ctcLink Accounting Manual
                                      • 40.30 Accounting for Assets
                                        • 40.30.20 Accounting for Investments
                                        • 40.30.20.7 Bank Analysis Earnings
                                        • 40.30.10 Cash and Cash Equivalents
                                        • 40.30.20.3 Cash Equivalent/Short-Term Investments
                                        • 40.30.10.9 Cash in Bank (1000070-1000160)
                                        • 40.30.10.4 Deposits in Transit (1000010)
                                        • 40.30.10.6 Deposits with Escrow Agents and Trustees (1000030)
                                        • 40.30.10.10 Internal Cash (1000199)
                                        • 40.30.20.5 Investment Interest Distribution
                                        • 40.30.10.8 Investment with LGIP (1000050)
                                        • 40.30.20.4 Long-Term/Non-Current Investments
                                        • 40.30.20.6 Negative Cash Balance Interest Charges
                                        • 40.30.10.7 Non-LGIP Invest 0-90 Days (1000040)
                                        • ctcLink Accounting Manual | 40.30.10.5 Petty Cash (1000020)
                                      • 40 Accounting Processes
                                        • 40.60 Accounting for Leases
                                        • ctcLink Accounting Manual | 40.50 Accounts Receivable
                                        • 40.70 Certificates of Participation (COPs)
                                        • 40.70.40 Accounting for Capital Asset COPs (Governmental Funds)
                                        • 40.70.50 Accounting for Capital Asset COPs (Proprietary Funds)
                                        • 40.60.20.1 Governmental Funds (Lessee)
                                        • 40.60.30.2 Governmental Funds (Lessor)
                                        • 40.10.30 Inter-Fund Equity Balance Transfer
                                        • 40.10.40 Inter-Fund Expenditure Transfers
                                        • 40.10.60 Inter-Fund Loans
                                        • 40.10.50 Inter-Fund Services Provided and Used
                                        • 40.10.10 Intra-Agency Transactions (within a college)
                                        • 40.10 Intra-Agency Transactions
                                        • 40.10.70 Intra-Fund Cash Transfers
                                        • ctcLink Accounting Manual | 40.35 Inventories and Prepaid Expenses
                                        • 40.90 Payroll Accounting
                                        • 40.60.50 Public-Private and Public-Public Partnerships, and Availability Payment Arrangements
                                        • 40.60.20.2 Proprietary Funds (Lessee)
                                        • 40.60.30.3 Proprietary Funds (Lessor)
                                        • 40.60.20 Right-To-Use Lease Agreements as Lessee
                                        • 40.60.10 Right-To-Use Lease Agreements
                                        • 40.60.30 Right-To-Use Lease Asset (Lessor)
                                        • 40.60.30.1 Entries for Right-To-Use Lease Asset (Lessor)
                                        • 40.60.40 Subscription-Based IT Arrangements (SBITA)
                                      • ctcLink Accounting Manual | 40.40 Capital Assets
                                        • ctcLink Accounting Manual | 40.40.30.5 Adding Assets in AM
                                        • ctcLink Accounting Manual | 40.40.40 Asset Accounting
                                        • ctcLink Accounting Manual | 40.40.50 Asset: Express Add Process
                                        • ctcLink Accounting Manual | 40.40.30.6 Asset Management Definition
                                        • ctcLink Accounting Manual | 40.40.30.1 Capital Asset Categories
                                        • ctcLink Accounting Manual | 40.40.30.3 Capital Asset Classes
                                        • ctcLink Accounting Manual | 40.40.30 Capital Asset Definition
                                        • ctcLink Accounting Manual | 40.40.10 Capital Asset Policy
                                        • ctcLink Accounting Manual | 40.40.30.4 Capital Asset Profiles
                                        • ctcLink Accounting Manual | 40.40.20 Capital Asset Title and Reporting
                                        • ctcLink Accounting Manual | 40.40.30.2 Capitalization Thresholds
                                        • ctcLink Accounting Manual | 40.40.50.8 Closing Depreciation & Asset Accounting Periods
                                        • ctcLink Accounting Manual | 40.40.50.7 Creating Accounting Entries
                                        • ctcLink Accounting Manual | 40.40.50.6 Depreciation Calculation
                                        • ctcLink Accounting Manual | 40.40.60 Physical Asset Inventory
                                        • ctcLink Accounting Manual | 40.40.70 Useful Queries
                                      • 30 Capital Budget
                                        • 30.30 Acquisition of Real Property
                                        • 30.70 Capital Budget Tracking (CapTrack)
                                        • 30.20 Capital Project Approval Process
                                        • 30.60 Capital Project Coding
                                        • 30.40 Disposition of State-Owned Real Property
                                        • 30.50 State Funded Capital Budget Development Process
                                        • ctcLink Accounting Manual | 30.10 Types of Funding
                                      • ctcLink Accounting Manual | 10.30 ctcLink Chart Accounts Overview
                                        • ctcLink Accounting Manual | 10.30.25 Appropriation Index
                                        • ctcLink Accounting Manual | 10.30.15 Business Unit/Operating Unit
                                        • ctcLink Accounting Manual | 10.30.35 Department
                                        • ctcLink Accounting Manual | 10.30.20 Funds
                                        • ctcLink Accounting Manual | 10.30.40 Program
                                        • ctcLink Accounting Manual | 10.30.45 Account Framework
                                          • ctcLink Accounting Manual | 10.30.45.1 Asset Accounts
                                          • ctcLink Accounting Manual | 10.30.45.3 Equity Accounts
                                          • 10.30.45.5 Expenditure/Expense Accounts
                                          • ctcLink Accounting Manual | 10.30.45 Chart of Account (COA) Framework
                                          • ctcLink Accounting Manual | 10.30.45.2 Liability Accounts
                                          • ctcLink Accounting Manual | 10.30.45.4 Revenue Accounts
                                        • ctcLink Accounting Manual | 10.30.30 Class Codes
                                          • 04x Academic Support Services
                                          • 2xx Capital Improvements and Assets
                                          • 3xx Debt Service/Clearing
                                          • 08x Institutional Support
                                          • 01x Instruction
                                          • 05x Libraries
                                          • 09x Plant Operations and Maintenance
                                          • 50x Revenue Holding/Clearing
                                          • 1xx Sponsored Programs
                                          • 9x1 State Capital Projects - Funds 057, 060, 253, 357
                                          • 06x Student Services
                                        • ctcLink Accounting Manual | 10.30.50 ctcLink Projects
                                          • ctcLink Accounting Manual | 10.30.65 State Purpose - Information Technology Costs
                                            • ctcLink Accounting Manual | 10.30.60 Subsidiary
                                            • ctcLink Accounting Manual | 10.40 Combination Edit Rules
                                              • ctcLink Accounting Manual | 10.20 Fund Accounting
                                                • 40.20 Inter-Agency Transactions
                                                  • 40.20.70 Inter-Agency Financial Aid Billings
                                                  • 40.20.50 Inter-Agency Payroll Payments
                                                  • 40.20.10 Inter-Agency Reimbursements
                                                  • 40.20.20 Inter-Agency Services Provided and Used
                                                  • 40.20.80 Inter-Agency State Treasurer Certificate of Participation
                                                  • 40.20.60 Inter-Agency Tax Payments
                                                  • 40.20.40 Intercollege Reimbursements
                                                  • 40.20.30 Revolving Funds & System IT Charges
                                                • ctcLink Accounting Manual | 10.20.60 Measurement Focus and Basis of Accounting
                                                  • ctcLink Accounting Manual | 20.20 Operating Budget (Local)
                                                    • ctcLink Accounting Manual | 20.20.40 Appropriations & Allotments
                                                    • ctcLink Accounting Manual | 20.20.30 Budget Checking
                                                    • ctcLink Accounting Manual | 20.20.20 Commitment Control (Budget Module - KK)
                                                    • ctcLink Accounting Manual | 20.20 Local Operating Budget
                                                    • ctcLink Accounting Manual | 20.20.50 Planning and Budgeting Cloud Service (PBCS)
                                                  • ctcLink Accounting Manual | 20.10 State Budgeting Process
                                                    • ctcLink Accounting Manual | 20.10.50 Allocations to Districts
                                                    • ctcLink Accounting Manual | 20.10.40 Allotment – Preparation and Approval
                                                    • ctcLink Accounting Manual | 20.10.30 Fund and Appropriation Code Setup
                                                    • ctcLink Accounting Manual | 20.10.20 Operating Budget Request
                                                    • ctcLink Accounting Manual | 20.10.60 Recording State Operating Appropriations in ctcLink
                                                    • ctcLink Accounting Manual | 20.10.10 Statutory Requirements - State Level Process
                                                  • ctcLink Accounting Manual | 10.10.30 Peoplesoft - ctcLink
                                                    • ctcLink Accounting Manual | 50 Student Financials
                                                      • ctcLink Accounting Manual | 50.50 Financial Aid
                                                      • ctcLink Accounting Manual | 50.40 Student Financials Accounts
                                                      • ctcLink Accounting Manual | 50.70 Student Financials Account Analysis
                                                      • ctcLink Accounting Manual | 50.60 Student Financials Corporate Accounts
                                                      • ctcLink Accounting Manual | 50.50.60 Financial Aid Reconciliation
                                                      • ctcLink Accounting Manual | 50.20 Student Financials Item Types
                                                      • ctcLink Accounting Manual | 50.10 Student Financials Overview
                                                      • ctcLink Accounting Manual | 50.30 Student Financials Processes
                                                    • ctcLink Accounting Manual | 10.10 System Overview
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