General Accounting Procedures are tools to assist you in your day to day tasks. A description of the items available on this page is included below. Procedures have been updated to include SAP terminology. If you need more information specific to SAP, please review the Administrative Systems website.
A list of the major accounting topics are available in the list below. You can quickly select which topic you are interested in by selecting it from the list, or you can scroll down the page to view the entire table of contents.
- Account & Cash Handling Procedures
- Consultants (Engaging & Paying)
- Payroll Procedures
- Plant & Equipment Procedures
- Procurement of Goods and Services
- Sponsored Projects & Research Procedures
- Tax Related Procedures
- Travel & Reimbursement Procedures
- Other Accounting Procedures
Account & Cash Handling Procedures
200.012, Reconciliation of Financial Transactions
200.025, Procedures for Handling Cash and Check for Deposit
200.026, Deposits to the University
200.030, Petty Cash and Change Funds
200.031, Imprest Fund on Deposit
200.035, Accounts Receivable Control Procedures
200.136, Accounts Payable Check Request
200.240, Retention Period of Accounting Documents'
200.250, Destruction of Accounting Records
200.400, Employee Monetary Awards (Gift Certificates, Gift Cards, Coupons, etc)
200.410, Faculty Discretionary Accounts Policy
| Top |
Consultants Procedures (Engaging & Paying)
200.128, Guidance on the Independent Contractor Checklist (ICC)
200.130, Engaging and Paying Guest Speakers, Conference Participants, and Honoraria Recipients
200.131, Engaging and Paying Architects, Engineers, Contractors, Attorneys and Auditors
200.132, Engaging and Paying for Consulting Services Received from Corporations or Partnerships
200.133, Engaging and Paying Instructors and Lecturers (Non-Faculty)
200.134, All Other Payments to Individuals for Services
200.135, Acquisition of Goods and Services Overview
| Top |
Payroll Procedures
101.2, Employee Hire and Status Changes
101.3, Termination of Employees
101.51, Time Reports - Weekdays/Workweeks
101.52, Time Reports - Primary Time Report Payroll Personnel System
101.521, Time Reports - Night Shift Premium
101.522, Time Reports - Biweekly Supplement Report
101.523, Time Reports - Biweekly Direct Charge Report
101.524, Time Reports - Biweekly Gross Adjustment Form
101.53, Time Reports - Secondary
101.54, Time Reports - Overtime Hours Premium
101.55, Gross Pay Computations
101.56, Biweekly Gross Pay Distribution and Timeoff Reports
101.6, Supplemental Payments To Exempt Employees
102.11, Reporting Time Away From Work
| Top |
Plant, Property and Equipment Procedures
200.040, Plant & Equipment Definitions, General Principles & Controls
200.050, Plant & Equipment Capitalization
200.070, Real Estate, Plant & Equipment Lease Agreements
200.075, Computer Software and Websites Developed or Obtained for Internal Use
200.090, Plant & Equipment Depreciation
200.120, Surplus Federal Government Property Donated Through State Agencies
200.125, University, Medical Center and Government Surplus Property
200.260, Buildings' Identification Numbers
| Top |
Procurement of Goods and Services
200.101, Sole Source Justification for Purchases on Sponsored Funds
200.137, Documentation Requirements for Payments to Foreign Vendors
200.370, Purchasing Services on Sponsored Funds
200.371, Purchasing Services on University Administrative/Non-Sponsored Funds
200.372, Purchasing Goods on Sponsored Funds
| Top |
Sponsored Projects & Research Procedures
200.032, Research Subject Payments using Short-Term Cash Funds (STCFs)
200.100, Capital Equipment Purchases On Sponsored Projects
200.110, Excess Federal Government Property - Use by Sponsored Projects
200.140, Cost Sharing On Sponsored Projects
200.150, Cost Transfers On Federally Sponsored Projects
200.160, Rebudgeting Funds on Sponsored Projects
200.171, Cross Organizational Unit Payroll Management on Sponsored Projects
200.172, Payroll Access for Effort Management on Sponsored Projects
200.180, Closeout of Sponsored Project
200.185, Fixed-Price Residual Balance Transfer
200.190, Parent/Child Sponsored Project Management
200.280, Subrecipient Management
200.285, Subrecipient Invoicing: Late Final Invoices
200.290, Program Income - Federal Grants and Contracts
200.300, Service Center Administration
200.310, Compensation of Graduate Students on Sponsored Research Projects
200.320, Direct Costing on Sponsored Projects
200.330, Facilities and Administrative Costs on Sponsored Projects
200.340, Cost Accounting Standards (CAS) on Sponsored Projects
200.360, Charging Clerical and/or Administrative Expenses to Federally Funded Projects
200.370, Purchasing Services on Sponsored Funds
200.372, Purchasing Goods on Sponsored Funds
200.420, Processing Payments to Research Participants
200.440, Administering Commercially-Sponsored Projects and Gifts
| Top |
Tax Related Procedures
200.028, Request for Taxpayer Identification Number and Certification (W-9)
| Top |
Travel & Reimbursement Procedures
200.021, Miscellaneous Reimbursement Payments to Employees and Students
200.027, Expense Reports - General Guidelines and Procedures
200.029, Corporate Cards - Untimely Posting of Transactions
200.034, Expense Reports - Workflow
| Top |
Other Accounting Procedures
200.024, Corporate Card Purchases
200.200, Unemployment Compensation Insurance Program
200.220, Amortization of Premium and Discount on Fixed Income Securities
200.380, Endowment Expendable Funds
200.430, Departmental Payment Of Duke Student Bursar Account Charges For A DU/DUHS Employee
| Top |