Presidential Policies
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 | ||
| 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 | ||
| Plant Accounting: Accounting and Financial Reporting for Intangible Assets | P-415-7 | ||
| 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 | ||