Find information about Accounting Guidelines and Processes, including Capital Accounting — a set of financial processes through which the university records and reports on the purchase, maintenance, and disposal of a tangible capital asset.
Reference tables
Reference tables offer summarized guidance for recording transactions in UBC’s ledgers as well as provide details on the University’s chart of accounts and fund codes.
| Fund Codes | A list of accessible fund codes containing definitions of UBC’s funds; each fund’s status as an unrestricted or restricted fund; and the applicable driver worktags for each fund. |
| Revenue and Deferral Ledger Accounts – Definitions | Definitions of commonly used ledger accounts pertaining to recognizing and deferring revenue. |
| Revenue Categories - Grants, Contributions and Donations | Definitions of commonly used ledger accounts pertaining to recognizing and deferring revenue. |
| Revenue and Deferral Ledger Accounts - Applicable Fund Codes | A matrix showing revenue and deferral ledger accounts that are applicable to each fund code. |
| Deferral Ledger Accounts - Applicable Revenue Accounts | A matrix showing deferral ledger accounts that are applicable to each revenue ledger account. |