ACCOUNTING MANUAL
                 TABLE OF CONTENTS

Foreword ...............................................i
Administration and Finance Organizational Chart ....... ii
Controller's Office ................................... iii

PART ONE - Policies and General Information

Policy for Management of University Funds............... 1.1.1
Research Accounting.......................................1.2.1
Trust Fund Interest .....................................1.3.1
Trust Fund Interest..................................... 1.3.1
Research Trust Funds.................................... 1.4.1
Purchasing Policy (Board of Trustees)................... 1.5.1
Purchasing Policy (Campus)............................ 1.5.4.1
Travel Policy........................................... 1.6.1
Business Expense Policy..................................1.7.1
Audits.................................................. 1.8.1
Fees Related to Trust Funds............................. 1.9.1
Late Payment Penalty Interest........................... 1.10.1
Vendor Check Policy..................................... 1.11.1
Consultant Services..................................... 1.12.1

PART TWO - Procedures and Forms

Contract Services and Honoraria ........................ 2.1.1
Travel ................................................. 2.2.1
Payments ............................................... 2.3.1

Payment Vouchers - State Funds ..................... 2.3.1.1
Invoices - Non-Appropriated Funds .................. 2.3.2.1
Disbursement Vouchers............................... 2.3.3.1

Receipt Vouchers ........................................ 2.4.1
Budget Transfers ........................................ 2.5.1
Request for New Account ................................. 2.6.1
Recharges and Journal Entries............................ 2.7.1
Leases................................................... 2.8.1
Expense Approval......................................... 2.9.1

PART THREE - Reading the Accounting Reports

Monthly Accounting Reports .............................. 3.1.1
Reconciliation of Department Records and Report ......... 3.2.1
Account Balance Available ............................... 3.3.1

PART FOUR - Appendix

Glossary of Terms ....................................... 4.1.1
Summary of Account Numbers .............................. 4.2.1
Transaction Codes ....................................... 4.3.1
Revenue Codes ........................................... 4.4.1
Expenditure Codes ....................................... 4.5.1
Controller's Office Reference List....................... 4.6.1
Information Directory.................................... 4.7.1

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Last Updated: October 21, 2003