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‘Z’ Sources of Funds: Depreciation | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/z4 Sep 2015: These are for Finance Division use only. These Sources of Funds show fixed asset capitalisation and depreciation movements. University policy is that we only capitalise and depreciate assets over £30,000 in value. Depreciation is calculated and -
‘Unprecedented’ storms and floods are more common than we think |…
https://www.cam.ac.uk/research/news/unprecedented-storms-and-floods-are-more-common-than-we-think9 Dec 2015: and erosion remodels our coastline – with large economic and social costs. -
‘P’ Sources of Funds: Capital projects | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/p4 Sep 2015: The ‘P’ Source of Funds is used for funding received specifically or approved for buildings. The related expenditure should be entered via the Projects module in CUFS. Normally only used by the Finance Division or Estate Management. -
‘M’ Sources of Funds: Research grants and contracts | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/m4 Sep 2015: Detailed information for research grants is held in the Grants / GMS module in CUFS. Summary information is passed into the General Ledger via a nightly interface. Transactions are summarised by Department and by sponsor type. M*** No entries are -
‘L’ Sources of Funds: Trust fund appropriations | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/l4 Sep 2015: You can then link this Source of Funds with any of your department's cost centres. -
‘K’ Sources of Funds: Trust funds | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/k4 Sep 2015: This is identified for each trust fund on the system by the Cost Centre ZZYA. ... K. Cannot spend against ‘Permanent Capital’ – Cost Centre ZZYA. For more information seeSearch. -
‘J’ Sources of Funds: Specific grants | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/j4 Sep 2015: The J Sources of Funds are used to account for non-research grants received from the Higher Education Funding Council for England (HEFCE) and other bodies for specific purposes, together with the associated expenditure, whether revenue expenditure -
‘I’ Sources of Funds: Specific endowments | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/i4 Sep 2015: These are for donations where the donor has specified that the gift is to be invested for the longer term, but where no trust fund has been established. In most cases the donor has also placed restrictions on the use of the income arising. -
‘H’ Sources of Funds: Specific donations | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/h4 Sep 2015: Donation accounts can also be spread over multiple Cost Centres and even Departments if appropriate. ... Should not be in deficit . • ICC overheads will normally be charged on any pay costs. -
‘G’ Sources of Funds: self-supporting activities | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-3-chart-accounts/section-2-source-funds-codes/g4 Sep 2015: They should be self-funding in that they cover all of their related costs. ... Thus an overriding principle is that the full costs of an activity should be matched against the income received.
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