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Exam Structure | Finance Division
https://www.finance.admin.cam.ac.uk/training-and-development/professional-qualification/acca/exam-structure6 Feb 2015: To qualify as an ACCA member, you will need to complete: exams - a minimum of five of 15/14 exams (nine are eligible for exemption) experience - record 36 months' experience in a relevant role You will need to have a workplace mentor Fundamentals -
Trading without credit terms | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-8a-external-trading-and-credit-control/pre-1016 Apr 2024: Where using standard credit terms is not applicable, payment in advance is the recommended option. -
Chapter 5a - Employment Status (currently being updated) | Finance…
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-5a-employment-status-currently-being-updated7 Sep 2022: This page is currently under review. In light of proposed changes to a number of the University’s systems and processes, we are currently updating this section of the FPM. -
Category Codes: K | Finance Division
https://www.finance.admin.cam.ac.uk/training/docs/ufs-codes/transaction-codes/category-codes-k9 Mar 2016: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Code Commodity KA CONTINUOUS STATIONERY, PRE-PRINTED, LISTING PAPER, LABELS ETC KAA FANFOLD PAPER KAB CONTINUOUS STATIONERY KAC LISTING PAPER KB PRINTER PURCHASE AND MAINTENANCE KBA B&W LASER -
Month-End Timetable | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-10-month-end-guidance/month-end-timetable7 Apr 2015: Budgets will freeze on working day 3 at 4pm and open at 9am on working day 6. All other modules will close at 5pm on the stated days. -
Practical Experience Requirements | Finance Division
https://www.finance.admin.cam.ac.uk/training-and-development/professional-qualification/cima/practical-experience-requirements6 Feb 2015: Search site. Finance Division. Practical Experience Requirements. In order to become a Chartered Global Management Accountant (ACMA, CGMA) you need a minimum of 36 months' verified work-based practical experience across -
Why choose ACCA? | Finance Division
https://www.finance.admin.cam.ac.uk/training-and-development/professional-qualification/acca/why-choose-acca6 Feb 2015: Choose to study accounting with ACCA and we will provide you with skills and knowledge relevant to any business, which means you are free to choose which type of accountancy role and organisation you want to work for. -
Category Codes: C | Finance Division
https://www.finance.admin.cam.ac.uk/training/docs/ufs-codes/transaction-codes/category-codes-c9 Mar 2016: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Code Commodity CA BEERS, WINES & SPIRITS AND ALCOHOLIC DRINKS CAA BEERS - BOTTLED, CANNED & KEG CAAA BEERS - BOTTLED CAAB BEERS - CANNED CAAC BEERS - KEG CAC CIDER - BOTTLED & DRAUGHT CACA CI -
Financial Regulations | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-20-governance-compliance/financial-regulations31 Mar 2015: Search site. Finance Division. Financial Regulations. Financial Regulations. Compliance with the Financial Regulations is a mandatory requirement for:. ... They ensure the proper use of resources in a manner that satisfies our legal/ financial -
Payments | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-6-non-pay-expenditure/payments5 Aug 2015: Weekly payment runs Payments take place weekly. All invoices have to be secondary approved in the system by 10h00 on Tuesdays. All payments are made electronically. The payment selection process commences at 10h00 on Tuesday for payment on the -
Chapter 2 - Budgetary Planning & Control | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-2-budgetary-planning-control20 Mar 2015: Download this chapter in PDF format As the new finance system is brought in through the Financial Transformation Programme, this chapter of the Financial Procedures Manual will see significant changes. However, this is the current guidance for -
Import FAQs: Suppliers | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-suppliers2 Mar 2021: Search site. Finance Division. Import FAQs: Suppliers. Q. 1. Printer-friendly version. Search. Some items on this website are restricted. University members are encouraged to log in using Raven to make the best use of the site:. 2024 University of -
Human volunteer studies and clinical trials | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-18-insurance/liabilities/human-volunteer-studies24 Apr 2019: It is a requirement that the organisations carrying out or collaborating in research studies involving humans provide either an indemnity or insurance cover to provide compensation to any volunteer if they -
Import FAQs: INCOTERMS | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-incoterms2 Mar 2021: Search site. Finance Division. Import FAQs: INCOTERMS. Q. My supplier has said that their delivery terms are DAP - what does this mean? Delivered to a point and place. We are responsible for customs clearance. We will need to contact carrier and/or -
Import FAQs: Reliefs | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-reliefs2 Mar 2021: Search site. Finance Division. Import FAQs: Reliefs. Q. What is a NIRU certificate? For scientific instruments and apparatus, The NIRU certificate is for relief from duty only not VAT. Whether the NIRU certificate can be used needs to be assessed -
Appendices | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-13-trust-funds/appendices1 Apr 2015: Search site. Finance Division. Appendices. Search. Some items on this website are restricted. University members are encouraged to log in using Raven to make the best use of the site:. 2024 University of Cambridge. -
Import FAQs: Declarations | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-declarations2 Mar 2021: Search site. Finance Division. Import FAQs: Declarations. Q. 1. Printer-friendly version. Search. Some items on this website are restricted. University members are encouraged to log in using Raven to make the best use of the site:. 2024 University -
C. Contract Execution and Commencement | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/c-contract-execution-and-commencement25 Nov 2014: 6 Authority to Sign Contracts 6.1 Subject to Regulations 6.2, 6.3 and 18.4 Heads of Departments have authority to sign contracts in the course of the ordinary business of their Department in respect only of available funds for which they are -
Policy | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/foreign-exchange-fx-management-research-policy/policy20 Mar 2015: The new FX Management for Research Income Policy provides sterling budget certainty for those awards in scope. The budget is set on a key date in the award lifecycle. The key date is different for EC and non-EC awards. -
Appendix B – Template Delegated Authority form | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-20-governance-compliance/appendix-b-template27 Jan 2020: Departments can download, save a local copy and and customise the word version of the form below. -
Foreign Exchange (FX) Management for Research Policy | Finance…
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-policies/foreign-exchange-fx-management-research-policy20 Mar 2015: A policy on the management of foreign currency research income was implemented with effect from 1 August 2009, following collaboration between the Research Office and the Finance Division. -
Chapter 14 - Accounting for donations and grants | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-14-accounting-donations-and-grants2 Apr 2015: Download this chapter in PDF format Overview The principal purpose of this chapter of the Financial Procedures Manual is to set out and explain the procedures to be followed by staff in Departments in respect of income received by means of donation -
Credit risks associated with external customers | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-8a-external-trading-and-credit-control/pre-816 Apr 2024: Credit checks on non-limited businesses can be conducted but the information is very basic as there is no legal requirement for non-limited businesses to make any of their financial -
Category Codes: L | Finance Division
https://www.finance.admin.cam.ac.uk/training/docs/ufs-codes/transaction-codes/category-codes-l9 Mar 2016: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Code Commodity LA ANIMAL SUPPORT EQUIPMENT, ACCOMMODATION, ACCESSORIES LB LABORATORY ANIMALS LBA CATS (FELINE) LBB DOGS (CANINE) LBC HORSES (EQUINE) LBD CATTLE (BOVINE) LBDA CALVES LBE SHEEP (OVINE -
Import FAQs: Agents | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-agents2 Mar 2021: Search site. Finance Division. Import FAQs: Agents. Q. What is the difference between direct and indirect representation? Direct is where the agent acts on our behalf but is not responsible for any mistakes or errors. The University will remain -
Trust Fund Income | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-13-trust-funds/trust-fund-income1 Apr 2015: The capital of a trust fund, (both permanent and spendable) is invested and then the income generated from these investments is used to provide the intended benefits of the trust. -
Import FAQs: Goods stuck | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-goods-stuck2 Mar 2021: Search site. Finance Division. Import FAQs: Goods stuck. Q. 1. Printer-friendly version. Search. Some items on this website are restricted. University members are encouraged to log in using Raven to make the best use of the site:. 2024 University of -
Import FAQs: Info for agents | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-info-agents2 Mar 2021: Search site. Finance Division. Import FAQs: Info for agents. Q. What are CPCs? The customs procedure code (CPC). CPCs identify the customs (and/or excise regimes) that goods are being entered into and removed from (if applicable). The CPC is a -
Bribery Act 2010 | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-20-governance-compliance/relevant-legislation-027 Jan 2020: All staff have a responsibility to ensure that neither their conduct, nor the conduct of any person or organisation entering into any contract or arrangement with the University contravenes the Bribery Act 2010. -
Import FAQs: Import VAT | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-import-vat2 Mar 2021: Search site. Finance Division. Import FAQs: Import VAT. Q. What should I do if I have been charged Import VAT rather than the agent stating that we will declare it on our VAT return under the Postponed Vat Accounting (PVA)? If the goods have been -
Duty Relief | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/duty-relief6 Aug 2015: When goods are bought into the UK a tax called 'duty' is normally charged on the value of the goods (normally the purchase price). The duty applicable is calculated as a percentage of the value of the goods, but the percentage varies depending on -
Budgetary planning | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-2-budgetary-planning-control/monitoring20 Mar 2015: This section explains how budgets are used within the University. It details those activities for which budgets are formally created and monitored in the University Finance System (UFS). It also provides guidance on the main issues that should be -
Section 1: Overview | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-1-overview4 Sep 2015: This section gives you a general overview of what we mean by the chart of accounts and its importance, with a brief description of what each segment means and some basic rules about its use. Introduction What is the chart of accounts? -
Trust Fund Set Up | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-13-trust-funds/trust-fund-set1 Apr 2015: When trust funds are established there are a number of considerations that should be taken into discussion with potential benefactors, including: The value of the capital This should be sufficient for the purpose for which it is to be used. -
Relevant legislation and training | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-20-governance-compliance/relevant-legislation-and27 Jan 2020: Relevant legislation : Bribery Act 2010 Criminal Finances Act 2017 Payment Card Industry (PCI) Data Security Standards Money Laundering Regulations Modern Slavery Act Who needs to complete which compliance course ? -
Reporting to Donors | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-14-accounting-donations-and-grants/ongoing-37 Apr 2015: Search site. Finance Division. Reporting to Donors. At the outset arrangements must be established to enable reports to be provided to each donor in line with their requirements. -
UFS Grants Module | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-19-research-grants/ufs-grants-module29 Jul 2015: Post-Award a grant will be set up in UFS where an application is successful and the sponsor has notified the Research Operations Office. -
Land and Buildings | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-16-fixed-assets/land-and-buildings31 Mar 2015: Overview The usual means of incurring and managing the expenditure on land and buildings is through Estate Management (EM) because of the complexities of building projects. -
Import FAQs: Commercial Invoice | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/brexit-transistion-guidelines/brexit-faqs/import-faqs-commercial-invoice2 Mar 2021: Search site. Finance Division. Import FAQs: Commercial Invoice. Q. 1. Printer-friendly version. Search. Some items on this website are restricted. University members are encouraged to log in using Raven to make the best use of the site:. 2024 -
The Application Process | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-19-research-grants/application-process11 Aug 2015: Each application for funding must be authorised by the Head of Department/ Institution or their nominated deputy (see delegated authority process) prior to the application being sent to their School Team within the Research Operations Office to -
Departmental responsibilities | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-20-governance-compliance/departmental27 Jan 2020: Departments have a responsibility for ensuring that all departmental policies and procedures comply with the Financial Regulations and follow the best practice guidance in the Financial Procedures Manual. -
Management of Trust Funds | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-13-trust-funds/management-trust-funds1 Apr 2015: The Financial Regulations specify that it is the Head of Department's responsibility to ensure that all trust funds are maintained in credit. See also the guidance for Trust Fund Managers -
Managing Your Grant | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-19-research-grants/managing-your-grant12 Aug 2015: Departments are responsible for ensuring that all expenditure charged to a grant complies with sponsors’ terms and conditions. -
Governance & Compliance FAQs | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-20-governance-compliance/governance-compliance12 Jun 2020: Search site. Finance Division. Governance & Compliance FAQs. Q. What mandatory training should individuals complete who are delegated authorities to request to spend against research grants/GLs but who do not have CUFS access themselves? The only -
Foreign currency transactions | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-6-non-pay-expenditure/foreign-currency5 Aug 2015: International Payment Orders (IPO) are the normal method used by the University to transfer funds to individuals and organizations with non-UK bank accounts. They can also be used as a method for paying foreign currency to a UK account. -
Sponsor Audits | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-19-research-grants/managing-your-grant/sponsor12 Aug 2015: Search site. Finance Division. Sponsor Audits. Any external audit requirements will be included in the terms and conditions of each award. ... Wellcome Trust, Cancer Research UK. Please refer to the Financial Procedures Manual (FPM) for financial -
Month end | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-6-non-pay-expenditure/month-end5 Aug 2015: It is best practice for departments to reconcile suppliers’ statements each month to ensure that they have recorded all invoices and credit notes taken. This process should be done regularly to ensure that operating results provide a true -
Appendix A: Establishing the VAT rate of Research Grants | Finance…
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-19-research-grants/appendix-establishing-vat-rate31 Jan 2019: The VAT implications of research income will differ depending on the nature of the arrangements and the parties involved. It is essential that the appropriate VAT rate is selected for each grant as the VAT status impacts both the research budget and -
Considerations Before External Sales are Made | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-8a-external-trading-and-credit-control-06 Aug 2015: Are the price, delivery requirements and any other conditions particular to this sale acceptable to both the customer and the University? -
Credit card procedures | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-6-non-pay-expenditure/credit-card-procedures5 Aug 2015: Purpose of credit cards The University issues company credit cards to its employees where it is deemed the only effective method of payment in the proper performance of duties. Heads of Institution are responsible for ensuring that the cards are
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