Property Accounting
Financial Statements
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MISC
100
A BANNER form that allows you to view transaction details by index.
What is FGITRND?
100
Two types of classifications of expenses found on the Financial Statements.
What is Functional & Natural classifications?
100
Joint Powers Agreement and Memorandum of Understanding.
What do JPA & MOU stand for?
100
The term for continuous use of software.
What is a perpetual use agreement?
100
Provides Requirements for Contracting and Conducting Audits for Agencies.
What is The State Audit Rule (2.2.2 NMAC)?
200
Fund that will cover compensated balances.
What is plant fund?
200
Three Financial Statements included in annual report.
What is Statement of Net Position (SNP), Statement of Revenues, Expenses and Changes in Net Position (SRECNP) & Statement of Cash Flows?
200
KRWG has two major media components that we prepare financial statments for.
What are Radio (FM) and Television (TV)?
200
Federal expenditures for the fiscal year.
What is included on the SEFA?
200
Worksheet where all year-end adjustments are included.
What is the Working Trial Balance?
300
All equipment over $5000.00.
What is capital equipment?
300
An obligation that becomes due more than one year into the future.
What is a long term liability?
300
The University’s larges receivables, totaling $149,683,660 for FY13, consist primarily of these two things.
What are student tuitions and fees?
300
1888.
What year was NMSU founded?
300
June 30.
What is our year end close date?
400
University Department that receives and tags capital equipment.
What is Central Receiving?
400
The terms unqualified, qualified, and adverse.
What is an auditors' opinion?
400
Investments are shown on the balance sheet at this value.
What is fair value?
400
The state department the regulates NMSU.
What is Higher Education Department?
400
Schedule of Federal Awards.
What is SEFA?
500
Capital assets can be found here in the financial statements.
What is Note 5?
500
The University's discrete component unit.
What is the Foundation?
500
Guidelines used to purchase investments.
What is the Investment Policy?
500
These NMSU employees are not allowed to participate in the University retirement plans.
Who are student employees?
500
The University offers group health insurance coverage for all regular employees working at least this many hours per week.
What is 20 hours per week?
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