Accounting Services provides accounting support for University customers in support of the following fund designations: state funds (general), designated, auxiliary, loan funds and agency funds. Accounting Services also prepares the University Financial Statements, the Facilities and Administrative (F&A) cost proposal and provides institutional support for financial and tax compliance.
Accounting Support
- Employee Related Expense (ERE)
- Fund Accountant Services
- Internal Control
- Monthly Closing Calendar
- Object Codes
- Payroll Accounting
- Property Management
- Rate Studies
- Year-End Information
Annual Reports
Reference & Guides
- Account Delegate Global Quick Reference
- Account Roles
- Account Types - Fund Descriptions
- Account - AICPA/HEFC Codes
- Account - NACUBO Functional Expense Definitions
- Accounts - Opening, Updating, and Closing
- Accessing the Financial System
- Business Purpose Guide
- Chart of Accounts - Definitions and Examples
- Collector Units
- Convocation and Award Events - Best Practices
- Fund/Sub-Fund Table (See also FSM Policy 2.01)
- GEC versus DI Guide
- Higher Education Function Codes
- Internal Billings and Services Billings - Best Practices
- Operational Advance
- UAccess Financials: Most Common Document Types
Accounting FAQs
The most common publishing fees allowed for payment at the University of Arizona are available at: https://facultyaffairs.arizona.edu/content/provosts-author-support-fund.
In any instance, manuscripts that will be excluded from consideration are: "for profit" textbooks, commercial fiction and popularized science. Support for previously published work will not be considered. Please contact your fund accountant if you have a situation that does not meet the criteria prior to committing to payment.
This is dependent on a whether the tickets to the sporting or theatrical events were awarded as a form of employee recognition, in which case they are subject to taxation. Refer to FSM Policy 9.11 Employee Recognition.
If occasional or infrequent tickets are given to employees to non-sold out events and receipt is not tied to employee performance, the tickets are not subject to taxation.
The following table includes the tax treatment for discounts provided to employees:
| Nontaxable | Taxable |
| Discounts of 20% or less off sales price normally available to general public on purchase of University services. | Discounts of greater than 20% off sales price normally available to general public on purchase of University services. |
| Discounts on merchandise that are equal to or less than the University’s gross profit percentage multiplied by the price charged to the public. | Discount amount in excess of the University’s gross profit percentage multiplied by the price charged to the public. |
The gross profit percentage is equal to the total sales of merchandise minus the total cost of merchandise divided by the total sales. For example, if the Bookstore had total sales of $500,000 and the total cost of its merchandise was $250,000, the gross profit percentage would be 50% (500,000-250,000 = 250,000/500,000). Any employee discount that did not exceed 50% of the sale price to the public would be excluded from the employee’s gross income.