Accounting
The Accounting Department is an integral part of the Administrative Services Division of the Technical College System of Georgia (TCSG). Accounting personnel must abide by the accounting rules and regulations established by the State of Georgia. They also adhere to the Federal Guidelines that relate to the Federal grants that TCSG administers.
The Accounting Department’s fundamental sections include, Accounts Payable, Accounts Receivable and Institutional Support.
The Accounts Payable section is responsible for processing vendor payments and travel requests for the Central Office of TCSG. It is also responsible for recording payments to the twenty-six technical colleges, local school boards and the Board of Regents’ colleges who receive both state and federal funds from TCSG.
Accounts ReceivableThe Accounts Receivable section is responsible for processing deposits, setting up and maintaining receivables and monitoring bank and Treasury balances. It is responsible for requesting reimbursements for federal and state grants, as well as, GSFIC projects. This section also processes ACH payments to the technical colleges and wire transfers to miscellaneous vendors.
The Institutional Support section provides assistance and guidance to the technical colleges in the area of accounting and in the use of the accounting systems, which include PeopleSoft and Banner. Institutional Support personnel also provide periodic updates of changes in accounting rules and regulations as related to the technical colleges.
The Accounting Department strives to provide exceptional customer service to the Central Office Staff, technical colleges and external customers while fulfilling its support role in the Administrative Service Division of TCSG.
Associated Links:
Forms:
- Balancing Form
- Bond Request Form
- Change Fund Balancing Form
- New Vendor Information Form
- RACF Application
- Sales Tax Worksheet
- State of Georgia Hotel Exemption Form
- State of Georgia Travel Cash Advance Authorization Form
- State Sales and Use Tax Exemption Form
- Vendor Changes Form
Instructions for Preparing Financial Statements
Section One
- Steps to Create GAAP Beginning Balances
- Steps to Prepare GAAP Financial Statements
- Steps to Prepare the Statement of Cash Flows
- Statement of Net Assets
- Statement of Revenues, Expenses, and Changes in Net Assets
- Notes to Financial Statements
- Schedule of Expenditure of Federal Awards
- Salary, Travel, and Per Diem Reconciliation
- Checklist of Reports and Queries to use in preparing GAAP and Budget Financial Statements
- TCSG-DOAA Auditor Information Checklist
- Bank Contact List for Submission of Bank Collateralization Forms
Section Two
- FY 10 Renumbered GAAP Instructions
- GAAP Renumbering Crosswalk Prior Entry Number to New Entry Number
Section Three
- Notes to Financial Statements - Cash
- Notes to Financial Statements - Accounts Receivable
- Notes to Financial Statements - Capital Assets
- Notes to Financial Statements - Compensated Absences - Long-term Liability
- Notes to Financial Statements - Lease Obligations
- Notes to Financial Statements - ERS
- Notes to Financial Statements - TRS
- Notes to Financial Statements - Defined Contributions
- Notes to Financial Statements - Health Insurance
Section Four
Section Five
IPEDS
- IPEDS General Questions FY04
- IPEDS Part A FY04
- IPEDS Part B FY04
- IPEDS Part C FY04
- IPEDS Part D
- IPEDS Part E FY04
- IPEDS Part J, K, and L FY04
Procedures:
- 1099's
- Accounts Receivable 4-13-09
- Adjustment Vouchers
- Asset Management Accounting Procedures 4-28-09
- Balancing Procedures 4-13-09
- Bank Accounts 4-13-09
- Bank Account Reconciliation
- Bill of Sale Exhibit E
- Budget Amendment 4-28-09
- Budgetary Compliance Procedures
- Carryover Exhibit
- Carryover Reserves Policy
- Cash Management for Investiments 2-19-09
- CFDA Numbers
- Change Fund
- Chart field Identifiers
- Corporate Charge Cards
- Customer Maintenance
- Distribution of payroll checks
- Due Diligence
- Email Notification for Property Posted to Donees - Exhibit C
- Email Notification for Property Posted to Internet - Exhibit D
- Exhibit B - AM Balancing Sheet FY09
- Exhibit C - PeopleSoft Depreciation
- Expense Payments from Voucher and PO 4-13-09
- Expense Payments other than from Purchase Orders 4-28-09
- Express Checks
- Facility Use 4-28-09
- Fee Waivers and Exemptions
- Final Paycheck Procedure 4-13-09
- Fuel Card Procedures 4-28-09
- Gifts and Endowments 4-28-09
- Grants Contracts 2-19-09
- Grants Contracts - Program Income 2-19-09
- Grants Contracts - Project Close Out 2-19-09
- Grants Contracts - Project Set Up 2-19-09
- Indirect Cost Accounting Procedure
- Internal Inventory Transfer Form Exhibit A
- Journal Vouchers 4-28-09
- JV Upload Procedure 5-11-09
- Labor Distribution Procedure 4-13-09
- Labor Distribution Procedure Revised 6-16-09
- License Agreement
- Manual Journal Voucher Preparation and Approval
- Monthly Balancing Procedures 4-28-09
- Other Employment
- Outsourced Bookstore Operations 5-11-09
- Payroll Accrual Procedure 4-13-09
- Payroll Processing 4-13-09
- Pell Disbursements 4-28-09
- Petty Cash
- Printing and Distribution of Financial System Checks
- Processing Banner Checks Recording into People Soft
- Property Inspection Form
- Purchasing Card
- Purchasing Procedures 4-28-09
- Purchasing WorkFlow Management System doc 4-28-09
- Receiving 4-13-09
- Reserves Procedures 5-11-09
- Returned Checks 4-13-09
- Return Check Log
- Risk Management
- Safeguarding Cash Handling Incoming Funds 4-28-09
- Sales and Service Policy 4-28-09
- Sales Tax
- Student Activity Fund
- Student Clubs and Organizations
- Surplus Property 4-28-09
- System Balancing Procedures
- TCSG Cash Request 4-13-09
- TCSG Cash Request
- TCSG Employee Travel Regulations
- TCSG Local Board Approval
- Transfer Forms - Exhibit F
- Unclaimed Property/Voiding Outstanding Checks
- Uncollectible Accounts
- Vehicle Inspection Form - Exhibit G
- Vehicle Purchase Procedure
- Vendor Maintenance
- Waiver of Student Tuition and Fees
- Year End Close Procedures
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