Handbook of Business Procedures

Part 2. FUND ACCOUNTING

Table of Contents

2.1. Account Structure

2.2. Types of Funds

2.2.1. Education and General Funds—14- and 20-Accounts

2.2.2. Service Center Funds—18-Accounts

2.2.3. Designated Funds—19-Accounts

2.2.4. Contracts & Grants—26-Accounts

2.2.5. Auxiliary Funds—29-Accounts

2.2.6. Gift Funds—30-Accounts

2.2.7. Loan Funds—32-Accounts

2.2.8. Unexpended Plant Funds—36-Accounts

2.2.9. Investment in Plant—39-Accounts

2.2.10 Agency Funds—41-Accounts

2.2.11 Endowment Funds—57-Accounts

2.2.12. Annuity and Life Income funds—58-Accounts

2.3. New Account Requests

2.4. Balance Forwards

2.5. Account Reconciliation

2.6. Overdraft Approval

2.7. Account Balances

2.8. Foreign Gift and Contract Reporting