• Skip to Content
• Accessibility Policy
• Site Map

• AS Home Page
• Aztec Center
• Aztec Recreation (ARC)
• Viejas Arena
• Open Air Theatre
• Cultural Arts and Special Events (CASE)
• Mission Bay Aquatic Center (MBAC)
• Photo Gallery
• SDSU Children's Center
• Student Government
• Employment
• AS Administrative

Section 13 - Accounting

Section 13.1 - General Accounting Function

Date: 3/27/06 — Approved: Finance Board

The general accounting function consists of business processes that maintain the Associated Student's general and subsidiary ledgers, prepare reports from these ledgers and other accounting records, and safeguard the Associated Student's assets.

The AS Finance Board has authority to prepare and, after necessary consultations, define the responsibility for the general accounting function and processes. The AS Controller or delegate also develops, installs, and oversees the operation of suitable business systems to accomplish this function.

The general ledger system consists of balance sheet and revenue and expense type accounts (grouped by cost center) contained in the general ledger and AR & AP detail accounts. They are the official record of the AS This financial record contains and summarizes data needed by various units of the A.S. for information and reporting requirements. The general ledger accounting function includes the processes of maintaining these accounts and the integrity of the data in them.

The AS Controller has authority for day-to-day operations of the general accounting function and for the processing of transactions through the general ledger system.

OPERATIONAL POLICY AND PROCEDURE

The AS Controller is responsible for:

• Developing and issuing policies and procedures for general accounting processes.
• Developing and maintaining AS manual and computer systems.
• Providing general supervision of these AS operations.

Need something else? Go back to the Table of Contents.