General Accounting Procedures

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 bellow. 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

200.012, Reconciliation of Financial Transactions

200.020, Journal Vouchers

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

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Consultants Procedures (Engaging & Paying)

200.128, Guidance on the Independent Contractor Checklist (ICC)

200.129, Special Rules For Engaging And Paying Current And Former Employees As Independent Contractors

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

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Payroll Procedures

101.2, Employee Hire and Status Changes

101.3, Termination of Employees

101.4, Payroll Deductions

101.5, Time Reports - General

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

102.500, DUHS – ReportXpress

200.350, Salary Transfers

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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

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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

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Sponsored Projects & Research Procedures

200.032, Research Subject Payments using Short-Term Cash Funds (STCFs)

200.080, Equipment Screening & Shared Use on Federal Sponsored Projects

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 Grants & Contracts

200.170, Effort Reporting

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

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Tax Related Procedures

200.028, Request for Taxpayer Identification Number and Certification (W-9)

200.230, Sales and Use Tax

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Travel & Reimbursement Procedures

200.021, Miscellaneous Reimbursement Payments to Employees and Students

200.023, Travel Advance

200.027, Expense Reports - General Guidelines and Procedures

200.029, Corporate Cards - Untimely Posting of Transactions

200.033, Expense Reports - Reassigning Corporate Card Expenses

200.034, Expense Reports - Workflow

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Other Accounting Procedures

200.011, Fiscal Calendar

200.024, Corporate Card Purchases

200.036, Commitments

200.200, Unemployment Compensation Insurance Program

200.210, Work-Study 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

200.500, Agency Funds

200.510, Currency Exchange

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