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Accounting I: Introduction to University Accounting  Susan Moore Accounting & Financial Services General Accounting
A genda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
I ntroductions
[object Object],[object Object],[object Object],[object Object],[object Object],C ourse   Objectives
A ccounting Concepts ,[object Object],[object Object],[object Object],[object Object],[object Object]
A ccounting Standards ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
B alance Sheet ,[object Object],[object Object],[object Object],[object Object],[object Object]
A ssets ,[object Object],[object Object],[object Object]
A ssets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
L iabilities ,[object Object],[object Object],[object Object]
L iabilities ,[object Object],[object Object],[object Object],[object Object],[object Object]
E xercise: Asset or Liability? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F und  B alance   ,[object Object],[object Object],[object Object],[object Object]
I ncome Statement ,[object Object],[object Object],[object Object],[object Object],[object Object]
I ncome Statement ,[object Object],[object Object],[object Object]
R evenues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xpenses/Expenditures ,[object Object],[object Object],[object Object],[object Object],[object Object]
R echarges ,[object Object],[object Object],[object Object],[object Object]
E xpense Reimbursement ,[object Object],[object Object],[object Object],[object Object]
L iens and Encumbrances ,[object Object],[object Object],[object Object]
D ouble Entry Accounting ,[object Object],[object Object],[object Object],[object Object]
D ebits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C redits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xercise: ,[object Object],[object Object]
F or Profit vs. Not For Profit Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) Financial Accounting Standards Board (FASB) Accounting standards Contributors/tax-payers are essential; management subject to political control Customer satisfaction is essential; management subject to investor control Interest and relationships Percent of receipts expended for stated purpose. Amount of funds obtained. Amount of profit, return on investment, financial condition Measures of success ,[object Object],[object Object],Production and sale of products and/or services at a price to exceed cost to make and sell Operations Service to beneficiaries at cost, below cost or at no cost.  No Profit! Profit for owners/shareholders Purpose Public University For-Profit Business Attribute
R estricted Resources ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
U nrestricted Resources ,[object Object],[object Object],[object Object],[object Object]
D esignated Resources  ,[object Object],[object Object],[object Object],[object Object],[object Object]
F und Accounting Overview ,[object Object],[object Object],[object Object]
F und Groups Summary ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C urrent Funds ,[object Object],[object Object],[object Object],[object Object]
S ources of Current Funds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S tate Appropriations ,[object Object],[object Object],[object Object]
S tudent Fees ,[object Object],[object Object],[object Object]
O ther Fees ,[object Object],[object Object],[object Object]
E xtramural Funds ,[object Object],[object Object],[object Object],[object Object]
I ndirect Cost Recovery Funds ,[object Object],[object Object],[object Object],[object Object]
S ales & Service :  Educational Activities ,[object Object],[object Object],[object Object]
S ales & Services:  Auxiliary Enterprises ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
M atch Revenue to the Source ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Answers: 1-C, 2-E, 3-B, 4-A, 5-D
O ther Fund Groups ,[object Object],[object Object],[object Object],[object Object]
L oan Funds ,[object Object],[object Object],[object Object]
E ndowment and Similar Funds ,[object Object],[object Object],[object Object],[object Object]
P lant Funds Subgroups ,[object Object],[object Object],[object Object],[object Object]
A gency Funds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
I dentify the fund source … … by the OP Fund Number!
OP  Fund Numbers ,[object Object],[object Object],[object Object]
U se of Funds ,[object Object],[object Object],[object Object]
C urrent Funds Expenditures ,[object Object],[object Object],[object Object],[object Object]
C urrent Funds Expenditures ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
A uxiliary Enterprises ,[object Object],[object Object],[object Object]
H ospital ,[object Object],[object Object],[object Object],[object Object]
R eserves ,[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object],MULTIPLE CHOICE QUESTIONS
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
C hart of Accounts ,[object Object]
W hat is the Chart of Accounts? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C hart of Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Chart ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Account ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
B uilding an OP Account
OP   Accounts ,[object Object],[object Object],[object Object]
OP   Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OP   Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OP   Accounts – UAS Code ,[object Object],[object Object],[object Object]
OP   Accounts – Annual Report Code ,[object Object],[object Object]
OP   Accounts - Organization ,[object Object],[object Object]
OP   Accounts - Organization ,[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Account - Recap ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Object ,[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object]
B alance Sheet Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
R evenue Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xpense Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
O ptional FAU Fields ,[object Object],[object Object],[object Object],[object Object],[object Object]
F inancial Reporting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F inancial Reporting ,[object Object],[object Object],[object Object]
A nnual Report ,[object Object],[object Object],[object Object],[object Object]
A nnual Financial Schedules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
A nnual Financial Schedules ,[object Object],[object Object],[object Object],[object Object]
T est your knowledge !!
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
N ow you can… ,[object Object],[object Object],[object Object],[object Object]
T ime for… Questions ???
Thank You !

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Accounting I: Introduction to University Accounting Accounting I: Introduction to University Accounting

  • 1. Accounting I: Introduction to University Accounting Susan Moore Accounting & Financial Services General Accounting
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  • 97. T est your knowledge !!
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  • 106. T ime for… Questions ???