Policies & Procedures Manual - Elizabeth City State University

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$D:\Disciplinary Action Procedures.wpd - Elizabeth City State University$

400.3.1.3An individual might have any number of different accounts for which he or she isresponsible, as shown in the following example:• A number of accounts for various research activities or a number of accounts fordifferent funding for the-same research activityWhat is important is that each account must be unique in that it covers only one function oractivity, has only one person responsible for it, and gets its funding from primarily onesource.2. All the accounts within the FRS are contained in either the General Ledger or a SubsidiaryLedger.Subsidiary Ledgers - The accounts used by most departments will be part of a subsidiaryledger. Subsidiary ledgers contain the revenue and expenditure accounts. Each account,depending on its nature, will show data on the fiscal year basis (July 1 to June 30) or on aproject-to-date basis (from the date the project began to the present date). For example, agrant would be on a project-to-date cycle, while a state account would be on a fiscal yearcycle. The basic dollar data shown in these accounts are budgets, revenues, expenditures,encumbrances and budget balance available.General Ledger - The general ledger accounts are used to record claim-on-cash, accountsreceivable and other assets, accounts payable and other liabilities and fund balance. Somegeneral ledger accounts will be used to record specific fund additions and fund deductions asaccount activity occurs. Others, with related subsidiary ledger accounts, will carrysummaries of the budgets, revenues, expenditures, encumbrances and budget balanceavailable.Relationship of Ledgers - The subsidiary and general ledger accounts have a predefinedrelationship designed into the system. In some cases there are many subsidiary ledger accountsreporting to one general ledger account. In other instances there is a one for one relationshipbetween the two ledgers. Any transaction posted to a subsidiary ledger account isautomatically posted to its related general ledger account to update the claim on cash, fundbalance and the appropriate summary revenue or summary expenditure control. The updatingof the general ledger is performed simultaneously with the processing of each subsidiaryledger transaction, causing the ledgers to be - always - in balance with each other.
400.3.1.4Adopted: 06/14/05ELIZABETH CITY STATE UNIVERSITYAccount Code Structure1. The FRS identifies at account by means of an account number. The account number in theFRS is a 10-digit number (X-XXXXX-XXXX). The first digit (X-xxxxx-xxxx) refers to theledger to which an account belongs. The next five digits, together with the first digit,identify a unique account (X-XXXXX-xxxx). The final four.. ' digits identify a specificaccount control or object code (xxxxxx-XXXX).2. The first digit in the account number refers to the ledger to which an account belongs. Thefollowing is a list of values and descriptive titles:General LedgerDescription0 All General LedgerSubsidiary LedgerDescription1 Current Unrestricted <strong>State</strong>Funds (revenues)2 Current Unrestricted <strong>State</strong>Funds (expenditures)3 Auxiliary Enterprises andOther ReceiptSupported Activities5 Current Restricted6 Current Restricted Other7 Plant Funds9 Agency
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400.1.66) where a donation predicat
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400.1.12Rare ProcedureThis procedur
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400.1.19Adopted: 06/14/05Check for
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400.1.225. After completing Steps 1
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400.1.22Notice of Award After contr
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400.1.31First Priority to Other Sta
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. Modification to facilities or ren
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400.1.355. Flowersa. Cut flowers, f
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400.4.6project is then entered into
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400.4.109. All persons receiving fu
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Policies & Procedures Manual - Elizabeth City State University

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