1. Accounting Department Overview
2. Fund Accounting Overview
3. Financial Accounting and Budget System
4. Chart of Accounts
5. System Transactions
6. Revenue Accounting
7. Gift Accounting
8. Payroll Accounting System
9. Disbursement Processes
10. FixedAssets
11. Grant Accounting
12. General Procedures
13. Report Functions
14. Common Cost Accounting
15. Reconciliations
16. Year End Processing
17. Other Information

1. Introduction
   

   This procedure manual, issued by the Accounting Office of Millersville University, has been prepared for use as a reference tool for the staff of the Accounting Office, for other internal departments and various University auditors.

   1. Accounting Office Mission Statement
      The mission of the Accounting Office at Millersville University is to provide high quality accounting

   2. Accounting Office Organizational Structure
   3. Millersville University of the State System of Higher Education is one of fourteen universities owned by the State System of Higher Education of Pennsylvania
   4. Organizational Chart

2. List of Services Provided
   The Accounting Office provides numerous services in support of the finance activities of the University. These services are beneficial to users of the finance services that include functional.

The University maintains its books in accordance with the principles of fund accounting. Resources available to the university are either unrestricted or restricted for a specific purpose.

1. Funds
2. Revenues
3. Expenditures
4. Transfers

1. The Banner Finance & Budget System
2. Chart-of-Account Overview
   1. Chart
   2. Fiscal Year
   3. Fund Code
   4. Organization Code
   5. Accounting Code
   6. Program Code
   7. Activity Code
   8. Location Code
3. Setting Up New Accounts
   An account in the Banner Finance System consists of several elements. They are the Fund, Organization, Account, Program, Activity, and Location Code, often referred to as the accounting string
4. Fund or Organization Access Security
   1. Log-on Procedure
   2. Sign-off Procedure
   3. Password Changes
   4. On-Line Account Inquiry

1. General Ledger Accounts
   General Ledger accounts represent assets, liabilities, fund balances, and the account controls as follows: Assets (1XXX), Liabilities (2XXX), Account Control (3XXX), and
2. Revenue Account Definitions
   Revenue accounts are numeric code in the form of 5XXX. These accounts are used with the organization codes.
3. Expenditure Account Definitions
   This major object of expenditure includes all direct compensation for services performed by University employees such as salaries and wages, as well as other payments and contributions

1. Entry Form
2. Document Number
3. On-Line Transactions
4. Monitoring System Balance
5. Error Corrections
6. JV Upload

1. Revenue Overview
2. Accounts Receivable System
   1. Detail Codes
   2. Accounting Feed
   3. A/R Clearing Accounts in BFS
   4. Accounts Receivable
3. Summer Tuition, Room and Board
4. MIPP Accounting

1. Gifts Overview
   1. Unrestricted Gifts
   2. Restricted Gifts
   3. Endowed Gifts
2. Gift Accounting in the ADS System
   1. Cash Gifts
   2. Securities
   3. Gifts-in-Kind
   4. Returned Checks Processing
   5. Correcting Gift Posting Errors
3. MEDAL Gift Accounting
   1. MEDAL Fund Payroll Deduction Accounting
   2. Guidelines for Utilization of MEDAL Funds
4. The ADS Rule Codes

1. Regular Payroll Accounting
   1. Regular Employee Payroll
   2. Accounting Feed
   3. Student Payroll
   4. Payroll Feed for Labor Distribution
   5. State Share Retirement Scope Messages Processing
   6. Payroll Refunds
   7. Conversion Pay Receivable
   8. Payroll Deferrals
   9. Payroll Accruals
2. Payroll Advance Procedures

1. Purchasing/Accounts Payable Processes
   1. Purchasing services
   2. Requisition Approval Process
   3. Accounts Payable
   4. A/P Screen Security
   5. Voucher Types
   6. Travel Vouchers
   7. Check Cycles
   8. Check Stock
   9. Canceled Checks
   10. Invoice Filing
   11. Check Disbursement Listings
   12. Refund of Expenditures and Credit Memos.
   13. Check Auditing
       1. Auditing Bursar's Office Checks
       2. Auditing Purchasing/Accounts Payable Checks
       3. Manual Checks
2. Direct Payment Form
3. stop Payments on Checks
4. Petty Cash
5. Travel Reimbursement
   1. Travel Request.
   2. Travel Advances
   3. Travel Vouchers
   4. Rates of Reimbursements

1. Overview
2. Property Acquisitions
3. Capitalization Policy
   1. Criteria
   2. Classification of Fixed Assets and Useful Lives
4. Types of Fixed Assets
   1. Personal Property
   2. Real Property
   3. Capital Leases
5. Departmental Responsibility
   1. Custodian Department
   2. Purchasing Office
   3. Receiving/inventory Control Department
   4. Accounting Office
6. Automated Fixed Assets System
   1. Interfaces
   2. Approving Assets
   3. Disposals
   4. Transfers
   5. Adjustments
   6. Reconciliation
7. Physical Inventory of Equipment
8. Depreciation Policy
9. Class Table Display
10. Campus Buildings
11. Focus Request Examples
12. Fixed Asset Accounting in Banner Fixed Asset System (PDF)

1. Grant Proposals
2. Grant FOAPAL
3. Grant Program Codes.
4. Posting Grant Budgets
5. Grant Requisitions and Purchase Orders
6. Grant Filing- Active File and Invoice Files
7. Closed Grants
8. Grants Receivable
9. Grant Revenue
10. Grant Expenditures
11. Grant Indirect Costs
12. Miscellaneous Issues
13. Honoraria
14. Grant Payroll Records
15. Grant Cash Advance
16. Interdepartmental Charges
17. Insurance
18. Matching Funds

1. Bond Accounting
2. Federal Work-Study Program
3. Dormitory Reserve Fees
4. Emergency Student Loan Procedures
5. General Fee
6. Waivers
   1. Employee
   2. Senior Citizen Waivers
   3. Foreign Student Tuition Waivers
   4. Graduate Assistants
   5. Grant/Contract Waivers
   6. Foreign Exchange Programs
7. Interest Income Distribution
8. Perkins Loan
9. Sport Camp Surcharges
10. Storeroom inventory
11. Workers' Compensation (SWIF)
12. Escheat Fund Procedures
13. Compensated Absences
14. Postretirement Benefits

1. Types of Accounting System Reports
   1. Daily Reports
   2. Weekly Reports
   3. Monthly Reports
   4. FOCUS Report Requests
2. Retention Period Guidelines
3. MEDAL Report
4. Council of Trustees Report
5. Financial Statements Preparation
6. Grant Reports
7. FOCUS Reports-Downloading for Spreadsheet Application
8. Running System Reports: FBD043, FBM094, FBM095, FBM009, etc.

• SSHE's Common Cost Accounting Manual
• Millersville University's Procedures

1. Personnel Data Module
   1. The PDM Reports
   2. Gathering Information and Preparing the PDM Reports
      1. Task
      2. Unit
      3. Department/Discipline
      4. Course Level
   3. Organizing the Database
   4. Extracting the Pdm Cards from Database
      1. Pers050 Cards
      2. Fund055 Cards
      3. Task055 Cards
   5. Creating ASCII Files
   6. Uploading Files to the CCAR Account on CMS
   7. Notes for Completing PDM
2. Student Data Module
3. ACM Module
   1. Obtaining ACM Data from FRS
   2. ACM Worksheet
      1. Adjustments
      2. Final ACM Data
   3. Reconciling ACM to Financial Statements
4. DMM Module
   1. Program Reports
   2. Discipline Reports
5. System Comparative Report

1. Bank Statements Reconciliation
2. General Ledger Accounts Reconciliation
3. Subsystems to GL Reconciliation
   1. BRS - FRS
   2. ADS - FRS

1. Overview
2. Task List
3. Processing Cycle

1. Affiliated Organizations
2. Audit
3. Investment Policy no changes