Accounting Manual

The basic purpose of the Accounting Manual is to provide campus accounting officers with direction and guidance in connection with those accounting transactions, procedures, and reports that should be uniform throughout the University.

The Accounting Manual is an official directive of the Office of the Senior Vice President--Business and Finance. It is published and maintained by the Corporate Accounting Office as part of the general responsibility for University accounting policy assigned to the Office of the Vice President--Financial Management.

The goal is to make the Manual as clear and useful as possible. All users are encouraged to contact Accounting Manual Editor with any suggestions for revising or improving the Manual.

Many of the Manual chapters are presented in Adobe Acrobat format (PDF). A free Acrobat Reader and instructions on configuring your browser are available from Adobe.

What's New in the Accounting Manual (pdf)

TABLE OF CONTENTS

Items listed in the column entitled AM CHAPTER OR BFB refer to Accounting Manual chapters or Business and Finance Bulletins (BFB), respectively. Formal or official inquiries regarding the policies contained in a chapter or BFB should be addressed in writing to the Vice President--Financial Management.

			AM CHAPTER OR BFB
I.	INTRODUCTION
		Copy Number Assignment	A-000-00
		List of Current Pages	A-000-0.5
		Table of Contents	A-000-1.0
		Index	A-000-1.1
		Foreword	A-000-3
		University Accounting Program	A-000-4
		Accounting Officers' Conferences	A-000-5
II.	GENERAL
	A.	ACCOUNTING STRUCTURE
		Account Classification	A-115-1
		Accounting Codes: General Ledger	A-115-2
		Accounting Codes: Transaction Codes for Fund Balances Accounts	A-115-3
		Uniform Accounting Structure	U-751-17
	B.	ACCOUNTING RECORDS AND REPORTS
		Accounting Forms	A-115-25
		Accounting Records: Automatic DPC Entries	A-115-7
		Evaluation of Legally Separate Entities for Financial Reporting Purposes	A-557-67
		Financial Control Accounts	F-351
		Financial Journals	F-235-45
		Official Documentation Required in Support of University Financial Transactions	A-000-7
		Reports	R-265
	C.	OTHER
		Agency Accounts	BFB-A-54
		Delegation of Authority-- Signature Authority	D-224-17
		Insurance: Professional Medical and Hospital Liability Program	I-577-55
		Internal Control Standards	BFB-IA-101
		Inventories	I-581
		Short-Term Investment Pool (STIP)--Distribution of Income	BFB-A-60
		Use of State of California Pool Cars and Garage Facilities	BFB-BUS-7
	D.	LIABILITIES
		Accounting and Financial Reporting for Pollution Remediation Obligations	A-200-1
III.	COST ACCOUNTING
		Academic Support Unit Costing and Billing Guidelines	BFB-A-56
		University Direct Costing Procedures	BFB-A-47
IV.	CASH AND BANKING OPERATIONS
		Cash: Cash Controls	C-173
		Cash: Balances of Individual Funds	C-173-13
		Cash: Campus Cash Collection Deposits	C-173-14
		Cash: Check Controls	C-173-15
		Cash: Controlled Disbursements Processing	C-173-15.2
		Cash: Deposits and Other Credits	C-173-26
		Cash: Letters of Credit	C-555-42
		Cash: Petty Cash Disbursements	C-173-61
		Cash: Unclaimed and Uncashed Checks	C-173-78
		Cash: Credit and Debit Card Program	C-173-85
		Policy for Handling Cash and Cash Equivalents	BFB-BUS-49
		Procedures for Investigating Misuse of University Resources	BFB-G-29
		Internal Control Standards: Issuance and Control of Operating Cash Funds (rescinded). This information may now be found in BUS-49, Policy for Handling Cash and Cash Equivalents	BFB-IA-403
V.	ACCOUNTS RECEIVABLE OPERATIONS
		Receivables Management	R-212-2
		Sale and Pledges of Receivables and Future Revenues	R-251-1
VI.	ACCOUNTS PAYABLE OPERATIONS
	A.	DISBURSEMENTS
		Disbursements: Advance Payments	D-371-11
		Disbursements: Approvals Required	D-371-16
		Disbursements: Discount Terminology	D-371-23
		Disbursements: Freight	D-371-28
		Disbursements: Honorarium Payments	D-371-35
		Disbursements: Invoice Processing in Response to Purchase Authorizations (see also UC Sales & Use Tax Manual)	D-371-36
		Disbursements: Use of Procurement Cards for Low-Value Purchases (rescinded). Information on the Procurement Card Program may now be found in BFB-BUS-43, Part 8	D-371-76
	B.	TAXES
		Disbursements: Accounting for and Tax Reporting of Payments Made Through the Vendor System	D-371-12.1
		Disbursements: State Tax Withholding from Nonwage Payments to Nonresidents Of California	D-371-77
		Tax Exemption and Refund Claims Filing for Property Leased by the University	BFB-G-38
		Taxes: Federal Excise Taxes	T-182-22
		Taxes: Local Telecommunication Taxes	T-182-25
		Taxes: Federal Taxation of Aliens	T-182-27
		Taxes: Income Tax Information in the Accounting Manual	T-182-37
		Taxes: Sales and Use Tax (see also UC Sales & Use Tax Manual)	T-182-73
		Taxes: Taxpayer Identification Numbers	T-182-735
		Taxes: Transient Occupancy Taxes	T-182-75
		Taxes: State Fuel Taxes	T-182-76
		Taxes: Taxation of Scholarship and Fellowship Grants and Educational Assistance	T-182-77
	C.	OTHER
		Accounting and Reporting for Leases and Installment Purchase Contracts	L-217-11
		Administrative Fund Payments	A-253-27
		Assignments by Vendors and Construction Contractors	A-773-82
		Employee Non-Cash Awards	BFB-G-41
		Entertainment	BFB-BUS-79
		Senior Management Automobile Policy and Procedures	E-821
		Moving: Policy and Regulations Governing Moving and Relocation	BFB-G-13
		Travel Regulations	BFB-G-28
VII.	PAYROLL OPERATIONS
	A.	GROSS PAY
		Payroll: Attendance, Time Reporting, and Leave Accrual Records	P-196-13
		Payroll: Official pay Dates	P-196-16.5
		Payroll: Damage Payments for Services Performed Before Loyalty Oath Is Signed	P-196-21
		Payroll: Range Adjustments	P-196-62
	B.	TAXES
		Payroll: Accounting for and Tax Reporting of Mandatory Deductions and Insurance Benefit Contributions	P-196-11
		Payroll: Federal Taxation of Citizens	P-196-28
		Payroll: Settlement Payments	P-196-76
		Payroll: State Tax Withholding from Employees	P-196-77
		Taxes: Federal Taxation of Aliens	T-182-27
		Taxes: Income Tax Information in the Accounting Manual	T-182-37
		Taxes: Tax Withholding for States Outside of California	T-182-78
	C.	RETIREMENTS
		Payroll: OASDI and Medicare Contributions	P-196-30
		Payroll: UCRS Accounting Procedures	P-196-78
	D.	OTHER DEDUCTIONS AND BENEFITS
		Payroll: Contribution Deductions for Fund-Raising Organizations	P-196-16
		Payroll: Deduction-Cost Reimbursement	P-196-23
		Payroll: Group Automobile Insurance	P-196-35
		Payroll: Health Sciences Compensation Plans	P-196-37
		Payroll: Miscellaneous Payroll Deductions for Employee Organizations, Faculty Clubs, and Credit Unions	P-196-53
		Payroll: Unemployment Insurance	P-196-77.5
		Payroll: Workers' Compensation Insurance	P-196-86
	E.	OTHER
		Internal Control Standards: Departmental Payrolls	BFB-IA-101
		Payroll Accounting and Financial Reporting for Other Postemployment Benefits	P-196-81
		Payroll: Accounting for Pensions	P-196-82
		Payroll: Employee Death Payments	P-196-25
		Payroll: Interlocation Transfers and Appointments	P-196-38
		Payroll: Labor Terminology	P-196-40
		Payroll: Salary Attachments and Assignments	P-196-70
		Payroll: Termination Benefits	P-196-80
VIII.	STUDENT FINANCIAL AID OPERATIONS
		Accounting Procedures for Recording Federal Financial Aid Administrative Allowance	A-115-62
IX.	CURRENT FUNDS ACCOUNTING
	A.	GENERAL FUNDS
		State Claims	S-717
	B.	TUITION AND FEES
		Education Abroad Program: Intercampus Transactions	E-227-35
		University Extension Concurrent Courses	U-538-23
		University Extension: Summer Term Deferrals	U-538-27
	C.	FEDERAL GOVERNMENT
		Contracts and Grants: Cash Advance Programs	C-557-21
		Contracts and Grants: Federal Contract and Grant Administration Funds-- Allocations for Administrative and Disallowed Costs	C-557-23
	D.	SPECIAL STATE APPROPRIATIONS AND CONTRACTS
		Contracts and Grants: Indirect Costs Recovered from State Agencies	C-557-38
	H.	SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
		Hospitals: Dental Clinics Cost Accounting and Reporting	H-571-21
	I.	SALES AND SERVICES OF AUXILIARY ENTERPRISES
		Accounting Procedures for Acquisition and Sale of Service Enterprise Assets	A-115-17
		Accounting Procedures for Funding Current Working Capital Requirements of Service Enterprises	A-115-18
		Auxiliary Enterprises	A-783-1
		Costing and Working Capital for Auxiliary and Service Enterprises	BFB-A-59
		Housing and Food Service Operations Uniform Cost Accounting System	BFB-A-17
	J.	SALES AND SERVICES OF TEACHING HOSPITALS
		Health Care Services:Professional Fees	H-214-7
		Health Sciences Compensation Plans	H-214-75
		Hospitals: California Hospital Commission Accounting Manual	H-576-11
		Hospitals: Acquisition of Medical Groups	H-576-15
		Hospitals: Cost Reimbursement by Third Party Sponsors	H-576-18
		Hospitals: Financial Evaluation Standards	H-576-28
		Hospitals: Patient Activity and Financial Projections (Modeling)	H-576-61
		Hospitals: Plant Asset Accounting	H-576-62
		Hospitals: Reporting Requirements	H-576-67
		Hospitals: Clinical Teaching Support	H-576-73
		Hospitals: Working Capital	H-576-85
		Medical Centers	H-576
		Medical Centers: Accounting for Capitated Contracts	H-576-12
		Medical Centers: Medi-Cal Supplemental Payments	H-576-57
		Medical Centers: Patient Accounts Receivable	H-576-60
	K.	OTHER SOURCES
		Campus Computer Center Fiscal Operations	BFB-IS-1
		Computing Activities: Accounting Procedures for Campus Computer Centers	C-556-12
		Operating Guidelines for University Supply Inventories	BFB-BUS-54
X.	LOAN FUND ACCOUNTING
		Employee Emergency Loan Fund	E-526-48
		Faculty Residential Mortgage Revenue Bond Programs	F-117-65
		Supplemental Home Loan Program	F-117-73
XI.	ENDOWMENT AND SIMILAR FUNDS ACCOUNTING
		Endowment and Similar Funds	E-525
		Gifts: Financial Reporting of Gifts of Tangible and Intangible Property	G-327
		Gifts: Recording of Pledges	G-327-66
		Investments and Investment Income	I-582
XII.	PLANT FUNDS ACCOUNTING
	A.	UNEXPENDED PLANT FUNDS
		Plant Accounting: Accounting and Financial Reporting for Intangible Assets	P-415-7
		Plant Accounting: Borrowed Funds--Local	P-415-12
		Plant Accounting: Housing Project Units For Sale to Faculty	P-415-36
		Plant Accounting: Fabricated Property	P-415-32
		Plant Accounting: Stop Notices, Assignments, and Tax Liens	P-415-6
		Plant Accounting: Unexpended Plant Funds	P-415-8
	B.	RETIREMENT OF INDEBTEDNESS FUNDS
		Plant Accounting: Bond Financing	P-415-14
		Plant Accounting: Retirement of Indebtedness	P-415-5
	C.	RENEWALS AND REPLACEMENTS FUNDS
		Plant Accounting: Renewals and Replacements	P-415-66
	D.	INVESTMENT IN PLANT FUNDS
		Application of Proceeds from the Sale, Trade-in or Transfer of University Property	BFB-A-51
		Libraries and Collections: Capitalization	L-316-11
		Accounting and Reporting for Leases and Installment Purchase Contracts	L-217-11
		Capitalization of Property, Plant, and Equipment	P-415-10
		Plant Accounting: Capitalization of Expenditures Made from Current Funds	P-415-1
		Plant Accounting: Certificates of Participation	P-415-16
		Plant Accounting: Commercial Paper	P-415-26
		Plant Accounting: Costing and Reconciling Inventorial Equipment Acquisitions	P-415-2
		Plant Accounting: General Improvement Write-offs	P-415-3.2
		Plant Accounting: Investment in Plant-Capitalization and Elimination in Current Funds	P-415-3
		Plant Accounting: Investment in Plant-Depreciation	P-415-3.1
		Plant Accounting: Investment in Plant-Impairment of Capital Assets and Insurance Recoveries	P-415-4
		Plant Accounting: State Capital Projects	P-415-71
		Recording Proceeds from the Sale, Trade-in or Transfer of University Property	R-216-62
XIII.	UCRS FUNDS ACCOUNTING
		Taxes: Income Tax Information in the Accounting Manual	T-182-37
		University of California Retirement Saving Program	U-167-1
		UCRS: Accounting for UCRS Funds	U-167-17
		UCRS: Tax Withholding from Annuity Payments	U-167-78