The Accounting Handbook provides guidance on policies, procedures, forms, and standard processes in the areas of financial management, financial recording, and financial reporting.

Where do these policies and procedures come from? Watch our short video to learn about the Accounting Handbook and how it's developed.

 

Accounting for Bad Debt
Accounting for Bad Debt
How to write off uncollectable balances (receivables).
Capital Assets
How to identify a capital asset, and record/depreciate it appropriately.
Cash Controls
Cash Control
How to safeguard cash and the people who handle it.

Fundraising Events
Fundraising Events
How to obtain approval for, and administer, events designed to raise gift money for CU.
Gift/Charitable Contribution Processing
Gift/Charitable Contribution Processing
How and where to deposit cash gifts.
Gift Revenues & Recognition
Gift Revenues & Recognition
How to classify and record donations (gifts) of cash.

Gift SpeedType Set-up
Gift SpeedType Set-up & Control
How to ensure that gift funds are spent in accordance with donor restrictions.
Gifts-in-Kind
Gifts-in-Kind
How and when to accept donations of goods, property, or services.
Internal Controls
Internal Controls
How to ensure that fiscal transactions are accurate and proper.

Revenue Definition & Recognition
Revenue Definition & Recognition
How to categorize and report money received from an outside source.
Revenue Recognition - Special Revenue Types
Revenue Recognition - Special Revenue Types
How to identify, classify, and record auxiliary and self-funded, fundraising event, gift, and sponsored project revenues.
Sales & Use Tax
Sales & Use Tax
How to identify when CU is responsible for sales and use tax, and how to remit payment.

Sponsorships
Sponsorships
How to handle external support for CU functions/activities, and what to do if support would become advertising income.