Contents Accounting Lesson University Accounting System Guide to Campus Ledgers Financial Statements Roadstops

FIS Bulletins Oldies but BannerSlug Goldies

BANNERSLUG'S 90 SECOND ACCOUNTING LESSON

Lesson 1: Always listen to the sage advice of a slug (or maybe it was "listen to the advice of a slug eating sage") (12/97)
Separate Entity Assumption (The "What's Mine is Mine, What's Yours is Yours" Assumption)
Continuity Assumption (The Energizer Bunny Assumption)
Unit of Measure Assumption (The "Moolah" Assumption)
Time Period Assumption (The "Every June, We Panic" Assumption)

Lesson 2: Slugs will defend to the death certain unalienable principles - so will accountants (3/98)
Revenue Principle ("What goes out, must come in first"...Sir Notwen the Accountant)

Lesson 3: Slugs are Priceless (5/98)
Cost Principle ("You Get What You Pay for" Principle)
Matching Principle ("You Don't Get Something for Nothing" Principle)

Lesson 4: Never trust a slug that's not slimy (9/98)
Objectivity Principle ("I don't trust you" Principle)
Consistency Principle ("Big Mac®" Principle)

Lesson 5: A Slug can't Crawl through a Loophole (11/98)
Modifying Principle ("Loophole" Principle)
Materiality Principle ("Big Fish in a Small Pond" SubPrinciple)
Conservatism Principle ("Ever the Pessimist" SubPrinciple)
Industry Peculiarities Principle ("Diversity in Accounting" SubPrinciple):

ANATOMY OF A UNIVERSITY ACCOUNTING SYSTEM

Part 1: A Bucket for this, A bucket for that - Fund Accounting (10/96)

Part 2: Programs! Get yer Programs! Can’t Tell the Transactions Apart with out ‘em! - The Banner Program (11/96)

Part 3: Filling in the scorecard. Who does what and how does it all fit together? (12/96)

June 4, 1997: Chronology of a Crisis - or "Applying What Was Learned From Insider's Peeks 1 - 3" (6/97)

BANNERSLUG’S GUIDE TO MISUNDERSTANDING THE CAMPUS LEDGERS
or "If You Survive Reading This, You Can Conquer Bannerland" (5/97)

MISUNDERSTANDINGS

#1: The campus ledger consists of budget accounts, expense accounts and encumbrance accounts.

#2: Budgetary- and encumbrance-related transactions must be processed according to the same standards used for financial transactions.

#3: Budgetary-, encumbrance-, and budget reservation-related transactions in the ledger appear on the audited campus and University financial statements.

#4: Because of misunderstandings #2 and #3, the campus has no control over how these transactions can be input and processed. In other words, things like signing conventions used for inputting data into the financial ledger must also be used for the other ledgers.

#5: There is some other-worldly reason why debits are debits and credits are credits.

#6: In Bannerland, there is no particular reason why pluses and minuses are used for recording transactions in the budgetary ledger.

PART 1: Of the Pleasant Summer Days Gone by and Financial Statements (10/97)

Balance Sheet by Fund Group: Asset - Liability - Fund Balance

EDITOR'S CHOICE ROADSTOPS

Distributed TOE's / TOF's (Long Version) (2/97)

Somewhat Informative, Always Amusing Insider ABAL "Stuff" (8/97)

Distributed Online Memo Liens (11/97)

BANNERLAND'S NEW AND IMPROVED RIDE

Banner Upgrade (2.0.7) Intrigue (1/97)
Now that we’re in the middle of Bannerland: Where do we go from here? (2/97)
Banner Finance - Upgrade Update (1/98)
Answering Your Questions about the Planned FIS-Banner Upgrade (2/98)

BANNERLAND SIGNPOSTS

A candid interview with BannerSlug, the official mascot of Bannerland (3/97)
Bannerslug in Philadelphia: the Latest Scoop from SCT / Banner (4/97)
BannerSlug Announces Management Shakeup in Bannerland UCSC Slugwire (6/97)
A Night in the Life of Dinky - or "It Just Keeps on Ticking" (9/97)
Hardware, Firmware, Software . . . Beware! (12/97)
On the Road Again with BannerSlug: Musings on the 1998 SCT Summit (4/98)
Merrily We Roll Along…A behind-the-scenes look at Fiscal Close, FIS-style (6/98)

AND . . . quick stops at: Tips & Tricks / Questions & Answers / & More