658
edits
General Accounting: Difference between revisions
→Additional Information
mNo edit summary |
Mhurlocker (talk | contribs) |
||
| (4 intermediate revisions by 3 users not shown) | |||
| Line 26: | Line 26: | ||
</table> | </table> | ||
<br /> | <br /> | ||
[[General Accounting]] | [[SBIR/STTR Program Participation]] | [[Supplemental Compensation Plan]] | [[Facilities Management/Planning]] | [[Purchasing]] | [[Public Affairs]] | [[Facility Identification]] | [[Serving Alcoholic Beverages]] | [[Travel and Reimbursement]] | [[State Vehicles]] | [[Reproducing Copyrighted Materials]] | [[Bank Card Processing]] | [[Student Training Agreement]] | [[Volunteer]] | [[Cash Handling]] | [[Fraud]] | [[Assigning Research Lab Space]] | [[Space Scheduling and Fundraising]] | [[Academic Personnel Records]] | [[Cellular Phone]] | [[Off-campus Graphic Design and Related Printing]] | [[Off-campus Photography]] | [[Tax Exempt Financing and Tracking of Both Qualified Use and Non-Qualified Use of Research Space]] | [[Secondary Logos]] | [[Social Media]] | [[Sensitive Equipment Tracking]] | [[International Visitors]] | [[Accounts Receivable Management]] | [[Internal Audit]] | [[Regulations on the Use of University Facilities and Grounds]] | [[General Accounting]] | [[SBIR/STTR Program Participation]] | [[Supplemental Compensation Plan]] | [[Facilities Management/Planning]] | [[Purchasing]] | [[Public Affairs]] | [[Facility Identification]] | [[Serving Alcoholic Beverages]] | [[Travel and Reimbursement]] | [[State Vehicles]] | [[Reproducing Copyrighted Materials]] | [[Bank Card Processing]] | [[Student Training Agreement]] | [[Volunteer]] | [[Cash Handling]] | [[Fraud]] | [[Assigning Research Lab Space]] | [[Space Scheduling and Fundraising]] | [[Academic Personnel Records]] | [[Cellular Phone]] | [[Off-campus Graphic Design and Related Printing]] | [[Off-campus Photography]] | [[Tax Exempt Financing and Tracking of Both Qualified Use and Non-Qualified Use of Research Space]] | [[Secondary Logos]] | [[Social Media]] | [[Sensitive Equipment Tracking]] | [[International Visitors]] | [[Accounts Receivable Management]] | [[Internal Audit]] | [[Regulations on the Use of University Facilities and Grounds]] | [[Moving Allowance]]<br /> | ||
<br /><br /> | <br /> | ||
Policy No.: '''3000'''<br /> | Policy No.: '''3000'''<br /> | ||
Effective Date: '''10/25/02'''<br /> | Effective Date: '''10/25/02'''<br /> | ||
| Line 38: | Line 38: | ||
Various legal and regulatory bodies have required special treatment for some accounting transactions. Listed below are these transaction types requiring special handling. | Various legal and regulatory bodies have required special treatment for some accounting transactions. Listed below are these transaction types requiring special handling. | ||
== Leases == | == Leases == | ||
All leases will be recorded in accordance with [https://www.gasb.org/ | All leases will be recorded in accordance with [https://www.gasb.org/page/PageContent?pageId=/standards-guidance/pronouncements.html#gig Governmental Accounting Standards Board (GASB) Statement No. 87]. The implementation of GASB No. 87 requires that all leases be accounted for on the statement of net position. The purchasing department will coordinate the proper classification for new leases with General Accounting through the utilization of the ION Wave contract management system. | ||
== Capitalization of Plant Assets == | == Capitalization of Plant Assets == | ||
Equipment acquisitions will be recorded in accordance with the [https://nebraska.edu/-/media/unca/docs/offices-and-policies/policies/policies/capitalization-policy.pdf University of Nebraska Board of Regents Capitalization Policy], OMB Uniform Guidance and generally accepted accounting practices. The assignment of estimated years of life for equipment will be based on both [https://www.irs.gov/ IRS] and [https://www.aha.org/ American Hospital Association] guidelines. | Equipment acquisitions will be recorded in accordance with the [https://nebraska.edu/-/media/unca/docs/offices-and-policies/policies/policies/capitalization-policy.pdf University of Nebraska Board of Regents Capitalization Policy], OMB Uniform Guidance and generally accepted accounting practices. The assignment of estimated years of life for equipment will be based on both [https://www.irs.gov/ IRS] and [https://www.aha.org/ American Hospital Association] guidelines. | ||
| Line 56: | Line 56: | ||
The ownership of equipment can vary widely depending on the source of funds utilized for acquisition. [https://info.unmc.edu/management/finance/general-accounting/information-manual/sectionI.html#faculty Faculty Member Transfer - Equipment Status] describes in detail how decisions are reached for determination of what equipment, if any, is transferred to the new faculty or researcher's institution. | The ownership of equipment can vary widely depending on the source of funds utilized for acquisition. [https://info.unmc.edu/management/finance/general-accounting/information-manual/sectionI.html#faculty Faculty Member Transfer - Equipment Status] describes in detail how decisions are reached for determination of what equipment, if any, is transferred to the new faculty or researcher's institution. | ||
==Additional Information == | ==Additional Information == | ||
*Contact the [mailto: | *Contact the [mailto:mhrncirik@unmc.edu Assistant Vice Chancellor for Business and Finance and Controller] or [mailto:julie.bouchard@unmc.edu Manager, General Accounting] | ||
*[https://nebraska.edu/-/media/unca/docs/offices-and-policies/policies/policies/capitalization-policy.pdf University of Nebraska Board of Regents Capitalization Policy] | *[https://nebraska.edu/-/media/unca/docs/offices-and-policies/policies/policies/capitalization-policy.pdf University of Nebraska Board of Regents Capitalization Policy] | ||
*[https://info.unmc.edu/management/finance/general-accounting/information-manual/sectionI.html#faculty Faculty Member Transfer - Equipment Status] | *[https://info.unmc.edu/management/finance/general-accounting/information-manual/sectionI.html#faculty Faculty Member Transfer - Equipment Status] | ||
*[http://info.unmc.edu/management/finance/general-accounting/ General Accounting] | *[http://info.unmc.edu/management/finance/general-accounting/ General Accounting] | ||
*[ | *[https://info.unmc.edu/management/finance/general-accounting/information-manual/index.html Accounting Informational Manual] | ||
This page maintained by [mailto: | This page maintained by [mailto:mhurlocker@unmc.edu mh]. | ||