Chart of Accounts

• UNC System Chart of Accounts (Detailed explanations of the various account groupings used by the UNC system including revenue object codes, expenditure object codes and purpose codes.  This section should be read for a broad understanding of the chart of accounts;  however, the ECSU codes must be used on actual transactions.  The ECSU codes represent a more detailed or campus tailored version of the UNC Chart of Accounts.)

Trust Funds

• Definitions
• Rules and Regulations
• Establishing an Account
• Closing an Account
• Exempt Accounts

Financial Records System (FRS)

• Online Access
• Basic Terms (Definitions)
• Training Sessions

Discretionary Funds

• Description and Procedures
• Documentation Form - Completed Sample
• Documentation Form - Wordperfect Version for Downloading

• Deposits of Funds
• Unrelated Business Income
• Cash Management Plan