UC Accounting Manual
10. Specialized Accounting Areas
Policies in this category apply to specific university programs, enterprises, or business units that require tailored accounting guidance. They support consistency and compliance in activities that operate under unique financial or regulatory frameworks.
Accounting Manual updates
As part of our ongoing improvement efforts, the Accounting Manual is currently undergoing revision to ensure the content remains current. Updated guidance will be issued in each chapter as it becomes available.
Policy Documentation
- Inventories (I-581)
- State Claims (S-717)
- Auxiliary Enterprises (A-783-1)
- Health Care Services: Professional Fees (H-214-7)
- Hospitals: California Hospital Commission Accounting Manual (H-576-11)
- Hospitals: Clinical Teaching Support (H-576-73)
- Medical Centers (H-576)
- Medical Centers: Accounting for Capitated Contracts (H-576-12)
- Medical Centers: Medi-Cal Supplemental Payments (H-576-57)
- Medical Centers: Patient Accounts Receivable (H-576-60)
- Supplemental Home Loan Program (F-117-73)
- Endowment and Similar Funds (E-525)
- Gifts: Financial Reporting of Gifts of Tangible and Intangible Property (G-327)
Procedure Documentation
To request access to internal procedure documentation, please email the Accounting Manual inbox from a University of California email address. Once provisioned, if you have issues accessing the documentation, use Troubleshooting Box Access.
- Insurance: Professional Medical and Hospital Liability Program (I-577-55)
- Receivables Chapter (AM_R212-2)
- Accounting Procedures for Recording Federal Financial Aid Administrative Allowance (A-115-62)
- Student Aid Loan Fund Accounting (S-772-12)
- Accounting Procedures for Acquisition and Sale of Service Enterprise (A-115-17)
- Education Abroad Program: Interlocation Transactions (E-227-35)
- University Extension: Summer Term Deferrals (U-538-27)
- Gifts Recording of Pledges (G-327-66)
