The workshops are available to all university employees, and should
be taken in the sequence shown. There is no charge. Self-registration
is done on the web at the address below. We are now taking Summer 2008
registrations.
| | - Introduction to Your Business Responsibilities at OSU: This four-hour session is designed to help you understand how the University operates fiscally, and what your ethical
responsibilities are as a steward of university assets. Any employee with fiscal or Human Resource responsibilities should attend. As
of July 1, 2005, if you acquire certain types of approval authority within the Financial or HR online systems, you are required to
attend. Check with your supervisor to see if this is a required workshop for you.
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| | - University Business Expenditure Policies: To ensure that expenditure decisions are consistent with the University's mission, applicable law and ethical practice,
departments must comply with the University's Business Expenditure Policies. This two-hour session presents the policies and focuses
on certain types of expenditures, including those for food, beverages, gifts and employee functions, that require employees to exercise
particular caution.
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| | - The Procurement & Payment Process: Two six-and-a-half hour sessions that explain the procurement and payment process at OSU. Topics include paying against
Purchase Orders and Convenience Orders; processing invoices, credit memos, and payment requests; and honoraria and other payments to
individuals. This session also includes a brief overview of the Purchasing Card and Travel Card policies, and University Travel payment
procedures.
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| | - Debits and Credits: Two four-hour sessions designed for employees new to accounting, or who need a refresher in debits and credits usage.
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| | - Accounting at OSU: Two four-hour sessions that present basic accounting
concepts including the Balance Sheet and the Income Statement, debits and credits, journal entries, encumbrances, and reconciliation.
The basics of fund accounting are also presented. Before taking “Accounting at OSU” be sure that you have
taken “Debits & Credits” or already have a good understanding of this system of recording financial information!
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| | - Using General Ledger Reports: Two sessions (session 1 is 6 1/2 hours;
session 2 is 4 hours) that present the Standard Monthly reports. The workshop covers the Income Statement reports used in reporting for
General Funds and the Balance Sheet reports, needed to account for other fund types. Any university employee working with General Ledger
reports should attend this workshop Prerequisites: “Debits and Credits” and “Accounting at OSU.”
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| | - The Reconciliation Process: Two six-and-a-half hour sessions that explain
the reconciliation process and show how to reconcile departmental records to reports from the General Ledger. Reconciliation is a
required fiscal procedure at OSU and is a departmental, not a central, responsibility. Prerequisites: “Debits and Credits,
” “Accounting at OSU,” and “Using General Ledger Reports.”
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| | - Earnings Operations at OSU: Two half-day sessions that present the rules and
procedures used in managing a university earnings operation. Topics include the characteristics of earnings funds, reading the reports,
recording revenues, sales tax and expenses, budgeting, and establishing fees and charges. Any OSU employee who uses an earnings fund should
attend. Prerequisites: “Debits and Credits,” “Accounting at OSU,” and ”Using General Ledger Reports.“
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| | - Accounts Receivable & Accounts Receivable Collection Services: This
four-hour session explains how to proceed when providing goods and services on credit. Recommended for any university employee who works
with earnings funds that extend credit to external customers. Prerequisites: “Earnings Operations at OSU.”
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New!
| - Managing Your Department's Capitalized Equipment: This four-hour session explains the policies and procedures that must be followed when tracking a department's
capitalized equipment (equipment with a value of $3,000 or more). Topics include departmental responsibilities and the
responsibilities of the Asset Management departments, the life-cycle of a typical equipment item, compliance with governmental
and other regulations, and audits. Recommended for Equipment Coordinators, Equipment Custodians and Department Business
Officers. This class can be taken independently of the workshop sequence.
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| | - Stewardship of Endowment & Gift Funds: Two four-hour sessions presenting
management and investment of the endowment, setting up endowment and gift funds, pending endowments, differences between donated funds and
research funds, tax-related issues, and the ways endowment and gift funds are recorded in the General Ledger. This session can be taken
independently of the rest of the sequence but it is preferable to take “Debits and Credits” first.
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| | - Tax Obligations and Compliance at OSU: This three-and-a-half hour session focuses on the tax obligations of the University. It is designed to acquaint you with the tax
impacts of decisions made at the departmental level. Topics include Sales Tax, Unrelated Business Income Tax and Gifts/Contributions/Fundraisers.
Recommended for employees with business or fiscal responsibility in any department. This class can be taken independently of the workshop
sequence.
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