Cornell
University Policy Library -- Policy 3.7
ACCOUNTING: SYSTEM STRUCTURE AND TRANSACTIONS
Volume 3, Financial Management
Chapter 7, Accounting
Responsible Executive:Vice President for Financial Affairs and University Controller
Responsible Office: University Accounting
Issued: February 1996
Errors or changes? Email
us.
CONTENTS
POLICY
STATEMENT
REASON
FOR POLICY
ENTITIES
AFFECTED BY THIS POLICY
WHO
SHOULD READ THIS POLICY
RELATED
DOCUMENTS
CONTACTS
DEFINITIONS
POLICY
OVERVIEW
ACCOUNTING
SYSTEM STRUCTURE
-
General
Comments
What
is an Account?
How
to Set Up an Account
ACCOUNT
ATTRIBUTES
-
What
are Account Attributes?
Fund
Group Code (FND), General
Function
Code (FNC)
Source
Code (SRC)
Analysis
Option Code (AO)
Account
Type Code (TYPE)
Organization
Code (ORG)
Balance
Sheet Classification
Disaggregation
Code
Restriction
Classification
Financial
Statement Category
Catalogue
of Federal Domestic Assistance Number (CFDA)
Grant/Contract
Indicator (G/C)
TRANSACTION
CHARACTERS
-
What
are Transaction Characters?
Department
(DEPT)
Subledger
(SUBL)
Object
(OBJ)
-
Credit
Object Codes
Debit
Object Codes
Transfer
Object Codes
Allocation
Object Codes
-
Project
(PRJ)
Department
Use Only (DUO)
REPORTING
-
General
Comments
-
Transaction
Processing Schedule
-
Routine
Monthly Reports
-
Sample
Reports
Use
of Parentheses
Listing
of Routine Monthly Reports
Report
Elements
Schedule
of Departmental Balances
Common
Header and Footer Information
Monthly
Transaction Statement
Financial
Analysis Statement
Annual
Reports
Annual
Financial Statements
Role
of Auditors
Timeline
Fiscal
Year-End Closing: General Comments
BUSINESS-RELATED EXPENSES
- Direct
and Indirect Cost
- Modified
Total Direct Cost
Direct
and Indirect Costs: Example
Nonrecoverable
Costs
- Nonrecoverability:
The Department's Responsibility
Determining
Nonrecoverable Costs
Specific
Nonrecoverable Costs
Recording
a Nonrecoverable Cost by Code
Enterprise
Units and Nonrecoverability
APPENDIX
- Categorical
Listing of Credit Object Codes
- Categorical
Listing of Debit Object Codes
- Alphabetical
Listing of All Object Codes
- Serial
Listing of All Object Codes
- Indirect
Cost Calculation Components
- Debit
Object Codes Excluded from MTDC Base
- Instructions
for Using the Transfer Code Chart
- Transfer
Code Chart
- Monthly
Calendar Processing Schedule, Sample
FORMS
- Request
for Data Access
-
New Account
Request Form
RATES
-