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.

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. GENERAL  
  A. ACCOUNTING RECORDS AND REPORTS  
    Evaluation of Legally Separate Entities for Financial Reporting Purposes A-557-67
    Financial Journals F-235-45
    Official Documentation Required in Support of University Financial Transactions A-000-7
    Reports R-265
       
  B. OTHER  
    Delegation of Authority-- Signature Authority D-224-17
    Internal Control Standards BFB-IA-101
    Inventories I-581
    Use of State of California Pool Cars and Garage Facilities BFB-BUS-7
       
II. COST ACCOUNTING  
    Academic Support Unit Costing and Billing Guidelines BFB-A-56
    University Direct Costing Procedures BFB-A-47
       
III. 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
       
IV. ACCOUNTS PAYABLE OPERATIONS  
  A. DISBURSEMENTS  
    Disbursements: Approvals Required D-371-16
    Disbursements: Honorarium Payments D-371-35
       
  B. TAXES  
    Disbursements: Accounting for and Tax Reporting of Payments Made Through the Vendor System D-371-12.1
    Tax Exemption and Refund Claims Filing for Property Leased by the University BFB-G-38
       
  C. OTHER  
    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
    Moving: Policy and Regulations Governing Moving and Relocation BFB-G-13
    Travel Regulations BFB-G-28
       
V. 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
       
  B. TAXES  
    Payroll: Accounting for and Tax Reporting of Mandatory Deductions and Insurance Benefit Contributions P-196-11
       
  C. RETIREMENTS  
    Payroll: OASDI and Medicare Contributions P-196-30
    Payroll: UCRS Accounting Procedures P-196-78
       
  D. OTHER DEDUCTIONS AND BENEFITS  
    Payroll: Health Sciences Compensation Plans P-196-37
       
  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: Termination Benefits P-196-80
       
VI. CURRENT FUNDS ACCOUNTING  
  A. GENERAL FUNDS  
    State Claims S-717
       
  B. 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
       
  C. SPECIAL STATE APPROPRIATIONS AND CONTRACTS  
    Contracts and Grants: Indirect Costs Recovered from State Agencies C-557-38
       
  D. SALES AND SERVICES OF EDUCATIONAL ACTIVITIES  
    Hospitals: Dental Clinics Cost Accounting and Reporting H-571-21
       
  E. SALES AND SERVICES OF AUXILIARY ENTERPRISES  
    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
       
  F. 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
       
  G. OTHER SOURCES  
    Operating Guidelines for University Supply Inventories BFB-BUS-54
       
VII. LOAN FUND ACCOUNTING  
    Employee Emergency Loan Fund E-526-48
    Supplemental Home Loan Program F-117-73
       
VIII. 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
       
IX. PLANT FUNDS ACCOUNTING  
  A. UNEXPENDED PLANT FUNDS  
    Plant Accounting: Fabricated Property P-415-32
       
  B. 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
    Capitalization of Property, Plant, and Equipment P-415-10
    Plant Accounting: Capitalization of Expenditures Made from Current Funds P-415-1
    Plant Accounting: Investment in Plant-Capitalization and Elimination in Current Funds P-415-3
    Plant Accounting: State Capital Projects P-415-71
       
X. UCRS FUNDS ACCOUNTING  
    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