Policies Related to Auxiliary Accounting


Auxiliary Standard Operating Procedures

ASOP 1.0:   Definition of Auxiliary & Service Center Accounts

ASOP 2.0:   Definition of a Reporting Auxiliary & Service Center

ASOP 3.0:   Accruing vs. Adjusting Entries--Auxiliary Voucher Use

ASOP 4.0:   Cash in Transit

ASOP 5.0:   Non-student Accounts Receivable

ASOP 6.0:   Allowance for Doubtful Accounts and Write-offs for Non-Student Accounts Receivable

ASOP 7.0:   Annual Reporting Requirements for Non-reporting Auxiliary Units

ASOP 8.0:   Accounts Payable

ASOP 9.0:   Automated Payroll Accruals

ASOP 10.0: Inventory

ASOP 11.0: Prior Year Balance Sheet Adjustments (4999)

ASOP 12.0: Assessment of Interest Charges

ASOP 13.0: Monthly Budgeting

ASOP 14.0: Auxiliary Voucher Timeliness

ASOP 15.0: Financial Reporting Standardization for Units with Debt

ASOP 16.0: Year End Closing Process

ASOP 17.0: Quarterly Variance Analysis

ASOP 18.0: Deferred Revenue

ASOP 19.0: Deferral or Prepayment of Bursar (SIS) Student Charges

ASOP 20.0: Prepaid Expenses

ASOP 21.0: Recording Transactions between University Accounts

ASOP 22.0: Income Clearing Object Code 1804

ASOP 23.0: Internal Controls

ASOP 26.0: Auxiliary Voucher Approval & Review Process

ASOP 27.0: Repair and Rehabilitation (R&R) Reserves for Auxiliary Enterprise and Service Units

ASOP 33.0: Accrued Interest Expense on Long-term Debt

ASOP 35.0: Closing an Indiana University Account

ASOP 44.0: Balance Sheet Backup for Year-End

ASOP 47.0: Bursar Accounts Receivable Small Balance Write-off

ASOP 49.0: Accounting for Revenue Bonds