Transcription of TABLE OF CONTENTS - CHAPTER 4 - colorado.edu
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UNIVERSITY OF colorado BOULDER DEPARTMENTAL FINANCIAL MANAGEMENT GUIDE FUNDANDREVENUE ACCOUNTING 0 CHAPTER 4: FUND AND REVENUE ACCOUNTING 11/2016 TABLE OF CONTENTS - CHAPTER 4 I. CHAPTER 4 FUND AND REVENUE ACCOUNTING .. 1 II. PERTINENT GUIDELINES AND REGULATIONS .. 1 A. GAAP .. 1 B. Higher Education Financial Reporting GAAP .. 3 III. DAY-TO-DAY OPERATIONAL STRUCTURE .. 4 IV. UNRESTRICTED VS. RESTRICTED .. 5 V. FUND AND FUND GROUPS .. 7 A. Fund .. 7 B. Fund Group .. 8 VI. AGENCY FUNDS (Fund 80) .. 9 VII. PLANT FUNDS (Funds 71, 72, 73, 74, 78).
TABLE OF CONTENTS - CHAPTER 4 ... The purpose of this chapter is to provide an overview of the fundamentals for the higher education basic fund accounting and financial reporting structure required by Generally Accepted Accounting Principles (GAAP) and to which the
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Chapter 1 – Introduction Table of Contents, CHAPTER 1 – Introduction . Table of Contents, Chapter 2 – Roles and Responsibilities Table of Contents, CHAPTER 2 – Roles and Responsibilities, Table of Contents, Chapter, MAGISTRATE MANUAL TABLE OF CONTENTS, Chapter 1 Purchasing Authority Table of Contents, TABLE OF CONTENTS CHAPTER 31-100 INTAKE Section, TABLE OF CONTENTS CHAPTER, TABLE OF CONTENTS . CHAPTER, Chapter 17 Table of Contents