The California State University (CSU) GAAP Reporting Manual 2007
Table of Contents
Topic
CHAPTER 1 – OVERVIEW
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I. History
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II. Converting from Legal Basis Accounting to GAAP
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III. Business-Type Activities Model
CHAPTER 2 – BEFORE YOU BEGIN
CHAPTER 3 – ACCOUNT MAPPING - LEGAL BASIS TO GAAP REPORTING (BTA)
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Overview
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Conversion Matrices
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Matrix 1: CSU Funds Net Asset Classification Table
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Matrix 2: Mapping Legal Basis Accounts to GAAP Line Items: Statement of Net
Assets
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Matrix 3.1: Mapping Legal Basis Accounts to GAAP Line Items: Statement of
Revenues, Expenses and Changes in Net Assets
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Matrix 3.2: Statement of Revenues, Expenses and Changes
in Net Assets by CSU Fund
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Overview
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SECTION 4-1 -- Beginning Trial Balance
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SECTION 4-2 -- Capital Assets and Depreciation
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SECTION 4-3 -- Accounts Payable: Obligations
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SECTION 4-4 -- State/CSU Receivables and State Appropriations
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SECTION 4-5 -- Fund Balance Clearing Accounts
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SECTION 4-6 -- Prepaid Expenses and Inventories
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SECTION 4-7 -- Faculty and Staff Payroll Accruals
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SECTION 4-8 -- Compensated Absences
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SECTION 4-9 -- Deferred Revenues
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SECTION 4-10 -- Capitalized Leases
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SECTION 4-11 -- Tuition Discounting
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SECTION 4-12 -- Other Accounting Issues
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CHAPTER 4 – GAAP ADJUSTMENTS AND RECLASSIFICATIONS
The California State University (CSU) GAAP Reporting Manual 2007
Table of Contents
Topic
CHAPTER 5 – ALLOCATIONS FROM THE CHANCELLOR'S OFFICE
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SECTION 5-1 -- Construction Work in Progress (Non-Delegated)
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SECTION 5-2 -- Completed Construction Projects (Non-Delegated)
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SECTION 5-3 -- Bond Anticipation Notes
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SECTION 5-4 -- Revenue Bonds
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SECTION 5-5 -- Energy Leases
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SECTION 5-6 -- Self-Insurance Claims Liability
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SECTION 5-7 -- Examples of Entries From The Chancellor's Office
CHAPTER 6 – STATEMENT OF CASH FLOWS
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A Step By Step Guide to Preparing a Direct Statement of Cash Flows
Resources Available
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Example Statement of Cash Flows
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Example Statement of Cash Flows Worksheet
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Example Statement of Revenues, Expenses, and Changes in Net Assets
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Example Additional Cash Flows Data
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Example Statement of Net Assets Variance Worksheet
CHAPTER 7 – MANAGEMENT’S DISCUSSION AND ANALYSIS
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Overview
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Guide to Preparation of Management’s Discussion and Analysis
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Overview
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Reporting Requirements Memorandum
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Reporting Instructions to Auxiliary Organizations
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Supplementary Information Template and Troubleshooting Checklist
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FIRMS/IPEDS Instructions
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California Education Code and Code of Regulations
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Consolidation Workbook
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SAS 112 - Communicating Internal Control Related Matters Identified in an Audit
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CHAPTER 8 – AUXILIARY ORGANIZATIONS
The California State University (CSU) GAAP Reporting Manual 2007
Table of Contents
Topic
CHAPTER 9 – PREPARING FOR AN AUDIT
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Introduction
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Index of Sample Lead Schedules and Prepared by Client Lists (PBC)
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Sample Lead Schedules
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Standard Lists of Audit Requests - Financial Statement and A-133
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Reporting Package Template
CHAPTER 10 – GAAP PREPARATION CHECKLIST
CHAPTER 11 – NOW THAT YOU ARE DONE - TROUBLESHOOTING
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Overview
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Troubleshooting Checklist
CHAPTER 12 – PREPARATION OF YOUR CAMPUS STAND-ALONE FINANCIAL
STATEMENTS
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Overview
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Other stand-alone reporting information
CHAPTER 13 – CAPITAL ASSETS GUIDE
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Overview
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New Accounting Pronouncements
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GASB Statement No. 43, Financial Reporting for Postemployment Benefit Plans
Other Than
Pension Plans
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GASB Statement No. 45, Accounting and Financial Reporting by Employers for
Postemployment Benefits Other Than Pensions
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GASB Statement No. 47, Accounting for Termination Benefits
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GASB Statement No. 48, Sales and Pledges of Receivables and Future Revenues
and Intra-Entity Transfers of Assets and Future Revenues
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GASB Statement No. 49, Accounting and Financial Reporting for Pollution
Remediation Obligations
Access to Technical Accounting Literature and Resources
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CHAPTER 14 – UPDATES AND OTHER INFORMATION