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For any questions please send e-mail to: NDSU.Policy.Manual@ndsu.edu

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SECTION 500: GENERAL LEDGER

SOURCE: NDSU President

NDSU will use the Higher Education Computer Network's (HECN's) Uniform Accounting System (UAS) as its official accounting records. The Uniform Accounting System's general ledger represents the heart of accounting information for NDSU. All entries to the UAS shall be accurately recorded and the general ledger must be maintained in accordance with generally accepted accounting principles. The NDSU Accounting Office shall maintain the general ledger chart of accounts (i.e., funds, departments, accounts, program numbers) to generate necessary financial information for the divisions, colleges, and departments comprising NDSU.

HISTORY: February 26, 2001, October 2007.