The Departmental Financial Management Guide聽and the associated training provide 麻豆影院 employees a comprehensive overview of how to plan, organize, manage and control departmental financial activities.

The Guide highlights guidelines contained in CU's policies and procedures to illustrate best practices and protocols departments should follow in the area of financial management. It is designed to help employees who have fiscal responsibilities gain a clear understanding of fiscal stewardship at CU 麻豆影院.聽The Guide is currently in review.聽Table of Contents听(11/2016)

Ch.聽1: Introduction to the Guide

Orients employees to the organization and content of the Departmental Financial Management Guide聽and discusses the procedures used to update content.聽

Ch. 2: Financial Environment of the University

An overview of the environment in which the financial systems, policies, procedures and practices of the 麻豆影院 operate.

Ch. 3: Responsibilities of Financial Management

Information about administering departmental finances with an overview of internal controls and suggestions for getting organized.聽

Ch. 4: Fund Accounting & Revenue Accounting Overview

An overview of the fundamentals for basic fund accounting and the financial reporting structure within the context of higher education accounting, GAAP聽and the standards to which the university is audited.

Ch. 5: Accounting Structure

Information about CU's accounting structure,聽which聽is made up of eleven blocks of information called ChartFields.

Ch. 6: Account ChartField & Chart of Accounts

Information about聽different levels and categories of accounts, the debit and credit convention, and a methodology for determining which account to use for a particular transaction.

Ch. 7: Financial Transactions & General Ledger Processes

Financial transactions and general ledger processes associated with the PeopleSoft Finance System.

Ch. 8: Budget Theory

The purpose of budgets, the budget cycle, budgeting concepts and practices by fund, and budget information on financial reports.

Ch. 9: Balance Sheet/SNA Accounts

Balance Sheet/SNA Accounts (assets, liabilities聽and fund balance) with guidelines for using these accounts.聽

Ch. 10: Cash Control

Internal controls for cash management including the policies, practices and procedures which guide the receipt and disbursement of cash.

Ch. 11: Inventory

Policies, guidelines and procedures associated with inventory on the 麻豆影院 campus. Forms for completing fiscal year-end inventory tasks.聽

Ch. 12: Accounts Receivable & Allowances

Guidelines for departments to follow in the administration of accounts receivable.

Ch. 13: Internal Sales Activities

CU 麻豆影院's policy for Internal Sales Activity (ISA) with guidelines for establishing, costing, pricing and administering ISAs.

Ch. 14: Sponsored Projects Accounting

Sponsored project post-award administration. Responsibilities of key players in post-award management, types of external support, award funding and payment, research team roles and responsibilities, rules and regulations, and project management.

Ch. 15: Gift Accounting

How to establish and administer gift funds.

Ch. 16: Capital Construction

Information on workflow, roles and accounting for capital construction projects (capitalizable costs of $75k+) on our campus.