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 Autumn 2009 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 Expenditures Policy: To ensure that expenditure decisions are consistent with the university's mission, applicable law and ethical practice,
departments must comply with the university's Expenditures Policy. This two-hour session presents the policies focusing on expenditures
that require employees to exercise particular caution, including food, beverages, gifts and employee functions.
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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; as well as honoraria and other payments
to individuals. This session includes an overview of the Purchasing Card policy, Travel Card policy, 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, Income Statement, debits/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 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 & 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 & Credits,"
"Accounting at OSU," and "Using General Ledger Reports."
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New Course Length
| - Earnings Operations at OSU: This one-day session presents 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; establishing fees/charges; and budgeting. Any OSU employee who uses an earnings fund should
attend. Prerequisites: "Debits & 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. Prerequisite:
"Earnings Operations at OSU."
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| - 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 $5,000 or more). Topics include roles and responsibilities; the life-cycle of a typical equipment
item; compliance with governmental/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; differences between donated funds and research funds;
tax-related issues; and how to record endowment/gift funds in the General Ledger. This session can be taken independently of the
rest of the sequence but it is preferable to take "Debits & 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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