Oregon University System

Oregon University System Logo



FASOM - Section 1: OSBHE Accounting

Section 1:  OSBHE Accounting

OSBHE ACCOUNTING (Last Revised 08/89)

Oregon Department of Higher Education (ODHE) accounting is based on the fund accounting concept described in College and University Business Administration (CUBA), published by the National Association of College and University Business Officers (NACUBO), and the accounting guidelines in Audits of Colleges and Universities published by the American Institute of Certified Public Accountants.

Sections 01.01 through 01.12 describe fund accounting as used by ODHE, outline the account structure and define account classifications.  Subsequent sections describe accounting requirements and methods relating to specific topics.

01.01:  Account Number
01.02:  Source Document Coding (no longer applicable under Banner)
01.03:  Chart of Accounts
01.04:  Account Request
01.05:  Fund Accounting
01.06:  Asset Accounts
01.07:  Liability Accounts
01.08:  Balances and Reserves
01.09:  Income Accounts
01.10:  Expense Accounts
01.11:  Operating Accounts (see also FPM 05.712, FPM 05.713)
01.12:  Expenditure and Operating Account Functions
01.20:  Accounting for Current Restricted Funds
01.21:  Recording Receipts
01.22:  Gifts, Grants and Contracts
01.23:  Year-End Accounting
01.24:  Accounting For Reserves
01.25:  Investment Management
01.26:  Accounting for Building Use Credits
01.27:  Lease/Installment/COPs Purchases
01.28:  Vending Machines
01.29:  Accounting for Equipment Sale or Trade-In
01.30:  Intra-/Inter-Institutional Loans (Superseded by FPM 05.271)
01.32:  Intellectual Property
01.33:  Instruction Fees
01.34:  Accounting for Bond Proceeds and Liability
01.35:  ODE Small Scale Energy Loan Program (SELP)
01.99:  Miscellany

Note: This electronic document supersedes all previous versions and is subject to change.
Contact: Controller's Division Jackie_Thorsness@ous.edu
Last Updated: 08/08/05