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General Accounting: Difference between revisions
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[[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 /> | ||
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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 [www.irs.gov IRS] and [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. | ||
== Control of Capital Assets == | == Control of Capital Assets == | ||
All equipment traded in, transferred, housed off UNMC grounds, disposed, or sold will be coordinated through [http://info.unmc.edu/management/finance/general-accounting/ General Accounting] and [https://info.unmc.edu/procurement/general-supply/index.html General Supply]. | All equipment traded in, transferred, housed off UNMC grounds, disposed, or sold will be coordinated through [http://info.unmc.edu/management/finance/general-accounting/ General Accounting] and [https://info.unmc.edu/procurement/general-supply/index.html General Supply]. | ||
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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:dpanowic@unmc.edu dkp]. | This page maintained by [mailto:dpanowic@unmc.edu dkp]. | ||