SlideShare una empresa de Scribd logo
1 de 107
Accounting I: Introduction to University Accounting  Susan Moore Accounting & Financial Services General Accounting
A genda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
I ntroductions
[object Object],[object Object],[object Object],[object Object],[object Object],C ourse   Objectives
A ccounting Concepts ,[object Object],[object Object],[object Object],[object Object],[object Object]
A ccounting Standards ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
B alance Sheet ,[object Object],[object Object],[object Object],[object Object],[object Object]
A ssets ,[object Object],[object Object],[object Object]
A ssets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
L iabilities ,[object Object],[object Object],[object Object]
L iabilities ,[object Object],[object Object],[object Object],[object Object],[object Object]
E xercise: Asset or Liability? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F und  B alance   ,[object Object],[object Object],[object Object],[object Object]
I ncome Statement ,[object Object],[object Object],[object Object],[object Object],[object Object]
I ncome Statement ,[object Object],[object Object],[object Object]
R evenues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xpenses/Expenditures ,[object Object],[object Object],[object Object],[object Object],[object Object]
R echarges ,[object Object],[object Object],[object Object],[object Object]
E xpense Reimbursement ,[object Object],[object Object],[object Object],[object Object]
L iens and Encumbrances ,[object Object],[object Object],[object Object]
D ouble Entry Accounting ,[object Object],[object Object],[object Object],[object Object]
D ebits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C redits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xercise: ,[object Object],[object Object]
F or Profit vs. Not For Profit Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) Financial Accounting Standards Board (FASB) Accounting standards Contributors/tax-payers are essential; management subject to political control Customer satisfaction is essential; management subject to investor control Interest and relationships Percent of receipts expended for stated purpose. Amount of funds obtained. Amount of profit, return on investment, financial condition Measures of success ,[object Object],[object Object],Production and sale of products and/or services at a price to exceed cost to make and sell Operations Service to beneficiaries at cost, below cost or at no cost.  No Profit! Profit for owners/shareholders Purpose Public University For-Profit Business Attribute
R estricted Resources ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
U nrestricted Resources ,[object Object],[object Object],[object Object],[object Object]
D esignated Resources  ,[object Object],[object Object],[object Object],[object Object],[object Object]
F und Accounting Overview ,[object Object],[object Object],[object Object]
F und Groups Summary ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C urrent Funds ,[object Object],[object Object],[object Object],[object Object]
S ources of Current Funds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S tate Appropriations ,[object Object],[object Object],[object Object]
S tudent Fees ,[object Object],[object Object],[object Object]
O ther Fees ,[object Object],[object Object],[object Object]
E xtramural Funds ,[object Object],[object Object],[object Object],[object Object]
I ndirect Cost Recovery Funds ,[object Object],[object Object],[object Object],[object Object]
S ales & Service :  Educational Activities ,[object Object],[object Object],[object Object]
S ales & Services:  Auxiliary Enterprises ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
M atch Revenue to the Source ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Answers: 1-C, 2-E, 3-B, 4-A, 5-D
O ther Fund Groups ,[object Object],[object Object],[object Object],[object Object]
L oan Funds ,[object Object],[object Object],[object Object]
E ndowment and Similar Funds ,[object Object],[object Object],[object Object],[object Object]
P lant Funds Subgroups ,[object Object],[object Object],[object Object],[object Object]
A gency Funds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
I dentify the fund source … … by the OP Fund Number!
OP  Fund Numbers ,[object Object],[object Object],[object Object]
U se of Funds ,[object Object],[object Object],[object Object]
C urrent Funds Expenditures ,[object Object],[object Object],[object Object],[object Object]
C urrent Funds Expenditures ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
E ducation and General ,[object Object],[object Object],[object Object],[object Object]
A uxiliary Enterprises ,[object Object],[object Object],[object Object]
H ospital ,[object Object],[object Object],[object Object],[object Object]
R eserves ,[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object],MULTIPLE CHOICE QUESTIONS
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
E xpenditure Classification ,[object Object],[object Object],[object Object],[object Object]
C hart of Accounts ,[object Object]
W hat is the Chart of Accounts? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
C hart of Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Chart ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Account ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object]
D aFIS Account Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
B uilding an OP Account
OP   Accounts ,[object Object],[object Object],[object Object]
OP   Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OP   Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OP   Accounts – UAS Code ,[object Object],[object Object],[object Object]
OP   Accounts – Annual Report Code ,[object Object],[object Object]
OP   Accounts - Organization ,[object Object],[object Object]
OP   Accounts - Organization ,[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Account - Recap ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F ull Accounting Unit - Object ,[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
D aFIS Object Attributes ,[object Object],[object Object],[object Object],[object Object]
B alance Sheet Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
R evenue Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E xpense Object Codes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
O ptional FAU Fields ,[object Object],[object Object],[object Object],[object Object],[object Object]
F inancial Reporting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
F inancial Reporting ,[object Object],[object Object],[object Object]
A nnual Report ,[object Object],[object Object],[object Object],[object Object]
A nnual Financial Schedules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
A nnual Financial Schedules ,[object Object],[object Object],[object Object],[object Object]
T est your knowledge !!
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object]
T o review… ,[object Object],[object Object],[object Object],[object Object],[object Object]
N ow you can… ,[object Object],[object Object],[object Object],[object Object]
T ime for… Questions ???
Thank You !

Más contenido relacionado

Destacado

A Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement AnalysisA Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement AnalysisCredit Management Association
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysismogambo
 
Accounting Slideshow
Accounting SlideshowAccounting Slideshow
Accounting SlideshowM_Osier
 
An overview of financial management
An overview of financial managementAn overview of financial management
An overview of financial managementNozar Poursheikhian
 
Financial Management
Financial ManagementFinancial Management
Financial Managementengineer sood
 
Accounting Cycle
Accounting CycleAccounting Cycle
Accounting CycleRavi Kapoor
 
Chapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care AccountingChapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care AccountingNada G.Youssef
 
Fund flow statement ppt
Fund flow statement pptFund flow statement ppt
Fund flow statement pptDeepak Vanjara
 
Chapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial StatementsChapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial StatementsNada G.Youssef
 
Basic accounting principles
Basic accounting principlesBasic accounting principles
Basic accounting principlesUmar Gul
 
Presenting Financial Statements
Presenting Financial StatementsPresenting Financial Statements
Presenting Financial Statementsmgonnerman
 
Analysis of financial statements
Analysis of financial statementsAnalysis of financial statements
Analysis of financial statementsAdil Shaikh
 
Understanding financial statements
Understanding financial statementsUnderstanding financial statements
Understanding financial statementsGeni Whitehouse
 

Destacado (13)

A Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement AnalysisA Practical Approach to Financial Statement Analysis
A Practical Approach to Financial Statement Analysis
 
Ratio analysis
Ratio analysisRatio analysis
Ratio analysis
 
Accounting Slideshow
Accounting SlideshowAccounting Slideshow
Accounting Slideshow
 
An overview of financial management
An overview of financial managementAn overview of financial management
An overview of financial management
 
Financial Management
Financial ManagementFinancial Management
Financial Management
 
Accounting Cycle
Accounting CycleAccounting Cycle
Accounting Cycle
 
Chapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care AccountingChapter 3: Principles and Practices of Health Care Accounting
Chapter 3: Principles and Practices of Health Care Accounting
 
Fund flow statement ppt
Fund flow statement pptFund flow statement ppt
Fund flow statement ppt
 
Chapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial StatementsChapter 2: Health Care Financial Statements
Chapter 2: Health Care Financial Statements
 
Basic accounting principles
Basic accounting principlesBasic accounting principles
Basic accounting principles
 
Presenting Financial Statements
Presenting Financial StatementsPresenting Financial Statements
Presenting Financial Statements
 
Analysis of financial statements
Analysis of financial statementsAnalysis of financial statements
Analysis of financial statements
 
Understanding financial statements
Understanding financial statementsUnderstanding financial statements
Understanding financial statements
 

Similar a Accounting I: Introduction to University Accounting Accounting I: Introduction to University Accounting

Financial Overview of the University of MN
Financial Overview of the University of MNFinancial Overview of the University of MN
Financial Overview of the University of MNUniversity of Minnesota
 
AccountingFinance Business Administration General.docx
 AccountingFinance Business Administration General.docx AccountingFinance Business Administration General.docx
AccountingFinance Business Administration General.docxShiraPrater50
 
Diagrams For Financial Awarness
Diagrams For Financial AwarnessDiagrams For Financial Awarness
Diagrams For Financial AwarnessPC
 
Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009Rebekah
 
2011 Planning for College
2011 Planning for College2011 Planning for College
2011 Planning for Collegemnsdweb
 
Financial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptxFinancial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptx"Kamia "Mia"" Mwango, MBA, CFAA
 
Spring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program NeedsSpring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program Needsjhackett
 
Planning and Budget Training (May 2010)
Planning and Budget Training (May 2010)Planning and Budget Training (May 2010)
Planning and Budget Training (May 2010)Patrick Reed
 
Guide to Paying for College
Guide to Paying for CollegeGuide to Paying for College
Guide to Paying for CollegemefaMA
 
Resource Management
Resource ManagementResource Management
Resource Managementbodo-con
 
Effective management of accounts receivable
Effective management of accounts receivableEffective management of accounts receivable
Effective management of accounts receivablekaushalijoshi
 
Financing Your Studies In Abroad, Scholarships/ Education Loan
Financing Your Studies In Abroad, Scholarships/ Education LoanFinancing Your Studies In Abroad, Scholarships/ Education Loan
Financing Your Studies In Abroad, Scholarships/ Education LoanMeetUniversity
 
2012 13 hs f a presentation-parsippany hs
2012 13 hs f a  presentation-parsippany hs2012 13 hs f a  presentation-parsippany hs
2012 13 hs f a presentation-parsippany hsDorothy Gilliard
 

Similar a Accounting I: Introduction to University Accounting Accounting I: Introduction to University Accounting (20)

Financial Overview of the University of MN
Financial Overview of the University of MNFinancial Overview of the University of MN
Financial Overview of the University of MN
 
AccountingFinance Business Administration General.docx
 AccountingFinance Business Administration General.docx AccountingFinance Business Administration General.docx
AccountingFinance Business Administration General.docx
 
Zizipho CV
Zizipho CVZizipho CV
Zizipho CV
 
Diagrams For Financial Awarness
Diagrams For Financial AwarnessDiagrams For Financial Awarness
Diagrams For Financial Awarness
 
Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009Rocklin Unified Associated Student Body Training Fall 2009
Rocklin Unified Associated Student Body Training Fall 2009
 
BusinessIntelligenceAndRatingsAssessmentIntellectualCapital
BusinessIntelligenceAndRatingsAssessmentIntellectualCapitalBusinessIntelligenceAndRatingsAssessmentIntellectualCapital
BusinessIntelligenceAndRatingsAssessmentIntellectualCapital
 
2011 Planning for College
2011 Planning for College2011 Planning for College
2011 Planning for College
 
Financial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptxFinancial Aid to Increase Yield and Retention General.pptx
Financial Aid to Increase Yield and Retention General.pptx
 
Spring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program NeedsSpring09 D6 Financial And Program Needs
Spring09 D6 Financial And Program Needs
 
Planning and Budget Training (May 2010)
Planning and Budget Training (May 2010)Planning and Budget Training (May 2010)
Planning and Budget Training (May 2010)
 
Guide to Paying for College
Guide to Paying for CollegeGuide to Paying for College
Guide to Paying for College
 
Resource Management
Resource ManagementResource Management
Resource Management
 
Mohamed elnahas cv
Mohamed elnahas cvMohamed elnahas cv
Mohamed elnahas cv
 
Effective management of accounts receivable
Effective management of accounts receivableEffective management of accounts receivable
Effective management of accounts receivable
 
Financial Statements I by Jimmy Gentry
Financial Statements I by Jimmy GentryFinancial Statements I by Jimmy Gentry
Financial Statements I by Jimmy Gentry
 
Financing Your Studies In Abroad, Scholarships/ Education Loan
Financing Your Studies In Abroad, Scholarships/ Education LoanFinancing Your Studies In Abroad, Scholarships/ Education Loan
Financing Your Studies In Abroad, Scholarships/ Education Loan
 
Financial Statements I - Reynolds Week 2011
Financial Statements I - Reynolds Week 2011Financial Statements I - Reynolds Week 2011
Financial Statements I - Reynolds Week 2011
 
2012 13 hs f a presentation-parsippany hs
2012 13 hs f a  presentation-parsippany hs2012 13 hs f a  presentation-parsippany hs
2012 13 hs f a presentation-parsippany hs
 
"The Income Statement and Cash Flows" in Minneapolis 2011
"The Income Statement and Cash Flows" in Minneapolis 2011"The Income Statement and Cash Flows" in Minneapolis 2011
"The Income Statement and Cash Flows" in Minneapolis 2011
 
Chapter14
Chapter14Chapter14
Chapter14
 

Más de MedicineAndHealth

Medical.Profession Kalabay.Laszlo
Medical.Profession Kalabay.LaszloMedical.Profession Kalabay.Laszlo
Medical.Profession Kalabay.LaszloMedicineAndHealth
 
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET 	 HO...HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET 	 HO...
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...MedicineAndHealth
 
Personalized Medicine: Current and Future Perspectives Personalized Medicin...
Personalized Medicine: Current and Future Perspectives 	 Personalized Medicin...Personalized Medicine: Current and Future Perspectives 	 Personalized Medicin...
Personalized Medicine: Current and Future Perspectives Personalized Medicin...MedicineAndHealth
 
Victim Compensation Without Litigation - the Lexington Experience Victim Co...
Victim Compensation Without Litigation - the Lexington Experience 	 Victim Co...Victim Compensation Without Litigation - the Lexington Experience 	 Victim Co...
Victim Compensation Without Litigation - the Lexington Experience Victim Co...MedicineAndHealth
 
Long term Care in Developed Countries and Recommendations for Slovak Republic...
Long term Care in Developed Countries and Recommendations for Slovak Republic...Long term Care in Developed Countries and Recommendations for Slovak Republic...
Long term Care in Developed Countries and Recommendations for Slovak Republic...MedicineAndHealth
 
Compensation Larger Practices
Compensation Larger PracticesCompensation Larger Practices
Compensation Larger PracticesMedicineAndHealth
 
Defending Medical Malpractice
Defending Medical MalpracticeDefending Medical Malpractice
Defending Medical MalpracticeMedicineAndHealth
 
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...
Personalized Medicine: Balancing the Promise and Peril of ... 	 Personalized ...Personalized Medicine: Balancing the Promise and Peril of ... 	 Personalized ...
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...MedicineAndHealth
 
Negotiating For The Ideal Job
Negotiating For The Ideal JobNegotiating For The Ideal Job
Negotiating For The Ideal JobMedicineAndHealth
 
Medical errors, negligence, and litigation
Medical errors, negligence, and litigationMedical errors, negligence, and litigation
Medical errors, negligence, and litigationMedicineAndHealth
 
What to Run Before Your Business Plan Course What to Run Before Your Busine...
What to Run Before Your Business Plan Course 	 What to Run Before Your Busine...What to Run Before Your Business Plan Course 	 What to Run Before Your Busine...
What to Run Before Your Business Plan Course What to Run Before Your Busine...MedicineAndHealth
 
Physician Practice in the Dynamic Health Care Environment Physician Practic...
Physician Practice in the Dynamic Health Care Environment 	 Physician Practic...Physician Practice in the Dynamic Health Care Environment 	 Physician Practic...
Physician Practice in the Dynamic Health Care Environment Physician Practic...MedicineAndHealth
 

Más de MedicineAndHealth (20)

Medical.Profession Kalabay.Laszlo
Medical.Profession Kalabay.LaszloMedical.Profession Kalabay.Laszlo
Medical.Profession Kalabay.Laszlo
 
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET 	 HO...HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET 	 HO...
HOW TO DO PATENT LANDSCAPING(USING FREE DATABASEs e.g. USPTO & ESP@CENET HO...
 
Personalized Medicine: Current and Future Perspectives Personalized Medicin...
Personalized Medicine: Current and Future Perspectives 	 Personalized Medicin...Personalized Medicine: Current and Future Perspectives 	 Personalized Medicin...
Personalized Medicine: Current and Future Perspectives Personalized Medicin...
 
Medicare Basics
Medicare BasicsMedicare Basics
Medicare Basics
 
Victim Compensation Without Litigation - the Lexington Experience Victim Co...
Victim Compensation Without Litigation - the Lexington Experience 	 Victim Co...Victim Compensation Without Litigation - the Lexington Experience 	 Victim Co...
Victim Compensation Without Litigation - the Lexington Experience Victim Co...
 
Long term Care in Developed Countries and Recommendations for Slovak Republic...
Long term Care in Developed Countries and Recommendations for Slovak Republic...Long term Care in Developed Countries and Recommendations for Slovak Republic...
Long term Care in Developed Countries and Recommendations for Slovak Republic...
 
BUSINESS ETHICS
BUSINESS ETHICSBUSINESS ETHICS
BUSINESS ETHICS
 
Sorry Works
Sorry WorksSorry Works
Sorry Works
 
Compensation Larger Practices
Compensation Larger PracticesCompensation Larger Practices
Compensation Larger Practices
 
Defending Medical Malpractice
Defending Medical MalpracticeDefending Medical Malpractice
Defending Medical Malpractice
 
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...
Personalized Medicine: Balancing the Promise and Peril of ... 	 Personalized ...Personalized Medicine: Balancing the Promise and Peril of ... 	 Personalized ...
Personalized Medicine: Balancing the Promise and Peril of ... Personalized ...
 
Seven Basics
Seven BasicsSeven Basics
Seven Basics
 
Negotiating For The Ideal Job
Negotiating For The Ideal JobNegotiating For The Ideal Job
Negotiating For The Ideal Job
 
Medical malpractice
Medical malpracticeMedical malpractice
Medical malpractice
 
2882survey bg
2882survey bg2882survey bg
2882survey bg
 
Medical errors, negligence, and litigation
Medical errors, negligence, and litigationMedical errors, negligence, and litigation
Medical errors, negligence, and litigation
 
The Physician Market Part 2
The Physician Market Part 2The Physician Market Part 2
The Physician Market Part 2
 
What to Run Before Your Business Plan Course What to Run Before Your Busine...
What to Run Before Your Business Plan Course 	 What to Run Before Your Busine...What to Run Before Your Business Plan Course 	 What to Run Before Your Busine...
What to Run Before Your Business Plan Course What to Run Before Your Busine...
 
The physician market Part 1
The physician market Part 1The physician market Part 1
The physician market Part 1
 
Physician Practice in the Dynamic Health Care Environment Physician Practic...
Physician Practice in the Dynamic Health Care Environment 	 Physician Practic...Physician Practice in the Dynamic Health Care Environment 	 Physician Practic...
Physician Practice in the Dynamic Health Care Environment Physician Practic...
 

Último

Asthma Review - GINA guidelines summary 2024
Asthma Review - GINA guidelines summary 2024Asthma Review - GINA guidelines summary 2024
Asthma Review - GINA guidelines summary 2024Gabriel Guevara MD
 
Low Rate Call Girls Mumbai Suman 9910780858 Independent Escort Service Mumbai
Low Rate Call Girls Mumbai Suman 9910780858 Independent Escort Service MumbaiLow Rate Call Girls Mumbai Suman 9910780858 Independent Escort Service Mumbai
Low Rate Call Girls Mumbai Suman 9910780858 Independent Escort Service Mumbaisonalikaur4
 
Hemostasis Physiology and Clinical correlations by Dr Faiza.pdf
Hemostasis Physiology and Clinical correlations by Dr Faiza.pdfHemostasis Physiology and Clinical correlations by Dr Faiza.pdf
Hemostasis Physiology and Clinical correlations by Dr Faiza.pdfMedicoseAcademics
 
Call Girls Jp Nagar Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Jp Nagar Just Call 7001305949 Top Class Call Girl Service AvailableCall Girls Jp Nagar Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Jp Nagar Just Call 7001305949 Top Class Call Girl Service Availablenarwatsonia7
 
Low Rate Call Girls Pune Esha 9907093804 Short 1500 Night 6000 Best call girl...
Low Rate Call Girls Pune Esha 9907093804 Short 1500 Night 6000 Best call girl...Low Rate Call Girls Pune Esha 9907093804 Short 1500 Night 6000 Best call girl...
Low Rate Call Girls Pune Esha 9907093804 Short 1500 Night 6000 Best call girl...Miss joya
 
Call Girls Hsr Layout Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Hsr Layout Just Call 7001305949 Top Class Call Girl Service AvailableCall Girls Hsr Layout Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Hsr Layout Just Call 7001305949 Top Class Call Girl Service Availablenarwatsonia7
 
VIP Call Girls Lucknow Nandini 7001305949 Independent Escort Service Lucknow
VIP Call Girls Lucknow Nandini 7001305949 Independent Escort Service LucknowVIP Call Girls Lucknow Nandini 7001305949 Independent Escort Service Lucknow
VIP Call Girls Lucknow Nandini 7001305949 Independent Escort Service Lucknownarwatsonia7
 
Call Girls Service Nandiambakkam | 7001305949 At Low Cost Cash Payment Booking
Call Girls Service Nandiambakkam | 7001305949 At Low Cost Cash Payment BookingCall Girls Service Nandiambakkam | 7001305949 At Low Cost Cash Payment Booking
Call Girls Service Nandiambakkam | 7001305949 At Low Cost Cash Payment BookingNehru place Escorts
 
Housewife Call Girls Hsr Layout - Call 7001305949 Rs-3500 with A/C Room Cash ...
Housewife Call Girls Hsr Layout - Call 7001305949 Rs-3500 with A/C Room Cash ...Housewife Call Girls Hsr Layout - Call 7001305949 Rs-3500 with A/C Room Cash ...
Housewife Call Girls Hsr Layout - Call 7001305949 Rs-3500 with A/C Room Cash ...narwatsonia7
 
Kolkata Call Girls Services 9907093804 @24x7 High Class Babes Here Call Now
Kolkata Call Girls Services 9907093804 @24x7 High Class Babes Here Call NowKolkata Call Girls Services 9907093804 @24x7 High Class Babes Here Call Now
Kolkata Call Girls Services 9907093804 @24x7 High Class Babes Here Call NowNehru place Escorts
 
Book Call Girls in Yelahanka - For 7001305949 Cheap & Best with original Photos
Book Call Girls in Yelahanka - For 7001305949 Cheap & Best with original PhotosBook Call Girls in Yelahanka - For 7001305949 Cheap & Best with original Photos
Book Call Girls in Yelahanka - For 7001305949 Cheap & Best with original Photosnarwatsonia7
 
Call Girls Whitefield Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Whitefield Just Call 7001305949 Top Class Call Girl Service AvailableCall Girls Whitefield Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Whitefield Just Call 7001305949 Top Class Call Girl Service Availablenarwatsonia7
 
Glomerular Filtration and determinants of glomerular filtration .pptx
Glomerular Filtration and  determinants of glomerular filtration .pptxGlomerular Filtration and  determinants of glomerular filtration .pptx
Glomerular Filtration and determinants of glomerular filtration .pptxDr.Nusrat Tariq
 
call girls in Connaught Place DELHI 🔝 >༒9540349809 🔝 genuine Escort Service ...
call girls in Connaught Place  DELHI 🔝 >༒9540349809 🔝 genuine Escort Service ...call girls in Connaught Place  DELHI 🔝 >༒9540349809 🔝 genuine Escort Service ...
call girls in Connaught Place DELHI 🔝 >༒9540349809 🔝 genuine Escort Service ...saminamagar
 
Housewife Call Girls Bangalore - Call 7001305949 Rs-3500 with A/C Room Cash o...
Housewife Call Girls Bangalore - Call 7001305949 Rs-3500 with A/C Room Cash o...Housewife Call Girls Bangalore - Call 7001305949 Rs-3500 with A/C Room Cash o...
Housewife Call Girls Bangalore - Call 7001305949 Rs-3500 with A/C Room Cash o...narwatsonia7
 
Call Girls Electronic City Just Call 7001305949 Top Class Call Girl Service A...
Call Girls Electronic City Just Call 7001305949 Top Class Call Girl Service A...Call Girls Electronic City Just Call 7001305949 Top Class Call Girl Service A...
Call Girls Electronic City Just Call 7001305949 Top Class Call Girl Service A...narwatsonia7
 
Bangalore Call Girls Marathahalli 📞 9907093804 High Profile Service 100% Safe
Bangalore Call Girls Marathahalli 📞 9907093804 High Profile Service 100% SafeBangalore Call Girls Marathahalli 📞 9907093804 High Profile Service 100% Safe
Bangalore Call Girls Marathahalli 📞 9907093804 High Profile Service 100% Safenarwatsonia7
 
call girls in munirka DELHI 🔝 >༒9540349809 🔝 genuine Escort Service 🔝✔️✔️
call girls in munirka  DELHI 🔝 >༒9540349809 🔝 genuine Escort Service 🔝✔️✔️call girls in munirka  DELHI 🔝 >༒9540349809 🔝 genuine Escort Service 🔝✔️✔️
call girls in munirka DELHI 🔝 >༒9540349809 🔝 genuine Escort Service 🔝✔️✔️saminamagar
 
Mumbai Call Girls Service 9910780858 Real Russian Girls Looking Models
Mumbai Call Girls Service 9910780858 Real Russian Girls Looking ModelsMumbai Call Girls Service 9910780858 Real Russian Girls Looking Models
Mumbai Call Girls Service 9910780858 Real Russian Girls Looking Modelssonalikaur4
 
Call Girls Service Chennai Jiya 7001305949 Independent Escort Service Chennai
Call Girls Service Chennai Jiya 7001305949 Independent Escort Service ChennaiCall Girls Service Chennai Jiya 7001305949 Independent Escort Service Chennai
Call Girls Service Chennai Jiya 7001305949 Independent Escort Service ChennaiNehru place Escorts
 

Último (20)

Asthma Review - GINA guidelines summary 2024
Asthma Review - GINA guidelines summary 2024Asthma Review - GINA guidelines summary 2024
Asthma Review - GINA guidelines summary 2024
 
Low Rate Call Girls Mumbai Suman 9910780858 Independent Escort Service Mumbai
Low Rate Call Girls Mumbai Suman 9910780858 Independent Escort Service MumbaiLow Rate Call Girls Mumbai Suman 9910780858 Independent Escort Service Mumbai
Low Rate Call Girls Mumbai Suman 9910780858 Independent Escort Service Mumbai
 
Hemostasis Physiology and Clinical correlations by Dr Faiza.pdf
Hemostasis Physiology and Clinical correlations by Dr Faiza.pdfHemostasis Physiology and Clinical correlations by Dr Faiza.pdf
Hemostasis Physiology and Clinical correlations by Dr Faiza.pdf
 
Call Girls Jp Nagar Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Jp Nagar Just Call 7001305949 Top Class Call Girl Service AvailableCall Girls Jp Nagar Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Jp Nagar Just Call 7001305949 Top Class Call Girl Service Available
 
Low Rate Call Girls Pune Esha 9907093804 Short 1500 Night 6000 Best call girl...
Low Rate Call Girls Pune Esha 9907093804 Short 1500 Night 6000 Best call girl...Low Rate Call Girls Pune Esha 9907093804 Short 1500 Night 6000 Best call girl...
Low Rate Call Girls Pune Esha 9907093804 Short 1500 Night 6000 Best call girl...
 
Call Girls Hsr Layout Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Hsr Layout Just Call 7001305949 Top Class Call Girl Service AvailableCall Girls Hsr Layout Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Hsr Layout Just Call 7001305949 Top Class Call Girl Service Available
 
VIP Call Girls Lucknow Nandini 7001305949 Independent Escort Service Lucknow
VIP Call Girls Lucknow Nandini 7001305949 Independent Escort Service LucknowVIP Call Girls Lucknow Nandini 7001305949 Independent Escort Service Lucknow
VIP Call Girls Lucknow Nandini 7001305949 Independent Escort Service Lucknow
 
Call Girls Service Nandiambakkam | 7001305949 At Low Cost Cash Payment Booking
Call Girls Service Nandiambakkam | 7001305949 At Low Cost Cash Payment BookingCall Girls Service Nandiambakkam | 7001305949 At Low Cost Cash Payment Booking
Call Girls Service Nandiambakkam | 7001305949 At Low Cost Cash Payment Booking
 
Housewife Call Girls Hsr Layout - Call 7001305949 Rs-3500 with A/C Room Cash ...
Housewife Call Girls Hsr Layout - Call 7001305949 Rs-3500 with A/C Room Cash ...Housewife Call Girls Hsr Layout - Call 7001305949 Rs-3500 with A/C Room Cash ...
Housewife Call Girls Hsr Layout - Call 7001305949 Rs-3500 with A/C Room Cash ...
 
Kolkata Call Girls Services 9907093804 @24x7 High Class Babes Here Call Now
Kolkata Call Girls Services 9907093804 @24x7 High Class Babes Here Call NowKolkata Call Girls Services 9907093804 @24x7 High Class Babes Here Call Now
Kolkata Call Girls Services 9907093804 @24x7 High Class Babes Here Call Now
 
Book Call Girls in Yelahanka - For 7001305949 Cheap & Best with original Photos
Book Call Girls in Yelahanka - For 7001305949 Cheap & Best with original PhotosBook Call Girls in Yelahanka - For 7001305949 Cheap & Best with original Photos
Book Call Girls in Yelahanka - For 7001305949 Cheap & Best with original Photos
 
Call Girls Whitefield Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Whitefield Just Call 7001305949 Top Class Call Girl Service AvailableCall Girls Whitefield Just Call 7001305949 Top Class Call Girl Service Available
Call Girls Whitefield Just Call 7001305949 Top Class Call Girl Service Available
 
Glomerular Filtration and determinants of glomerular filtration .pptx
Glomerular Filtration and  determinants of glomerular filtration .pptxGlomerular Filtration and  determinants of glomerular filtration .pptx
Glomerular Filtration and determinants of glomerular filtration .pptx
 
call girls in Connaught Place DELHI 🔝 >༒9540349809 🔝 genuine Escort Service ...
call girls in Connaught Place  DELHI 🔝 >༒9540349809 🔝 genuine Escort Service ...call girls in Connaught Place  DELHI 🔝 >༒9540349809 🔝 genuine Escort Service ...
call girls in Connaught Place DELHI 🔝 >༒9540349809 🔝 genuine Escort Service ...
 
Housewife Call Girls Bangalore - Call 7001305949 Rs-3500 with A/C Room Cash o...
Housewife Call Girls Bangalore - Call 7001305949 Rs-3500 with A/C Room Cash o...Housewife Call Girls Bangalore - Call 7001305949 Rs-3500 with A/C Room Cash o...
Housewife Call Girls Bangalore - Call 7001305949 Rs-3500 with A/C Room Cash o...
 
Call Girls Electronic City Just Call 7001305949 Top Class Call Girl Service A...
Call Girls Electronic City Just Call 7001305949 Top Class Call Girl Service A...Call Girls Electronic City Just Call 7001305949 Top Class Call Girl Service A...
Call Girls Electronic City Just Call 7001305949 Top Class Call Girl Service A...
 
Bangalore Call Girls Marathahalli 📞 9907093804 High Profile Service 100% Safe
Bangalore Call Girls Marathahalli 📞 9907093804 High Profile Service 100% SafeBangalore Call Girls Marathahalli 📞 9907093804 High Profile Service 100% Safe
Bangalore Call Girls Marathahalli 📞 9907093804 High Profile Service 100% Safe
 
call girls in munirka DELHI 🔝 >༒9540349809 🔝 genuine Escort Service 🔝✔️✔️
call girls in munirka  DELHI 🔝 >༒9540349809 🔝 genuine Escort Service 🔝✔️✔️call girls in munirka  DELHI 🔝 >༒9540349809 🔝 genuine Escort Service 🔝✔️✔️
call girls in munirka DELHI 🔝 >༒9540349809 🔝 genuine Escort Service 🔝✔️✔️
 
Mumbai Call Girls Service 9910780858 Real Russian Girls Looking Models
Mumbai Call Girls Service 9910780858 Real Russian Girls Looking ModelsMumbai Call Girls Service 9910780858 Real Russian Girls Looking Models
Mumbai Call Girls Service 9910780858 Real Russian Girls Looking Models
 
Call Girls Service Chennai Jiya 7001305949 Independent Escort Service Chennai
Call Girls Service Chennai Jiya 7001305949 Independent Escort Service ChennaiCall Girls Service Chennai Jiya 7001305949 Independent Escort Service Chennai
Call Girls Service Chennai Jiya 7001305949 Independent Escort Service Chennai
 

Accounting I: Introduction to University Accounting Accounting I: Introduction to University Accounting

  • 1. Accounting I: Introduction to University Accounting Susan Moore Accounting & Financial Services General Accounting
  • 2.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
  • 32.
  • 33.
  • 34.
  • 35.
  • 36.
  • 37.
  • 38.
  • 39.
  • 40.
  • 41.
  • 42.
  • 43.
  • 44.
  • 45.
  • 46. I dentify the fund source … … by the OP Fund Number!
  • 47.
  • 48.
  • 49.
  • 50.
  • 51.
  • 52.
  • 53.
  • 54.
  • 55.
  • 56.
  • 57.
  • 58.
  • 59.
  • 60.
  • 61.
  • 62.
  • 63.
  • 64.
  • 65.
  • 66.
  • 67.
  • 68.
  • 69.
  • 70.
  • 71.
  • 72.
  • 73.
  • 74.
  • 75. B uilding an OP Account
  • 76.
  • 77.
  • 78.
  • 79.
  • 80.
  • 81.
  • 82.
  • 83.
  • 84.
  • 85.
  • 86.
  • 87.
  • 88.
  • 89.
  • 90.
  • 91.
  • 92.
  • 93.
  • 94.
  • 95.
  • 96.
  • 97. T est your knowledge !!
  • 98.
  • 99.
  • 100.
  • 101.
  • 102.
  • 103.
  • 104.
  • 105.
  • 106. T ime for… Questions ???