UCD Accounting Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Term	Definition
Campus Assessment	An indirect cost surcharge to income derived from sales of goods and services to non-university customers. Campus assessment and the Non-University Differential (NUD) are not charged against the same income.
Campus Property Number	A field on CAMS documents that designates the property number originally assigned to an asset that is purchased or transferred from another UC campus. This field can also be used to enter the original property number on a found piece of equipment that was previously in the inventory.
Capital Asset Management (CAMS)	The module in DaFIS used for the financial accounting and physical tracking of university equipment.
Change Purchase Order / Business Agreement (CO)	A DaFIS document used to request changes to a Purchase Order/Business Agreement issued by Contracting Services. Detailed instructions on how and when to use the Change Order document are available in the One-Minute Manual.
Chart of Accounts (COA)	A code which represents the rules, policies and regulations under which organizations function.
Commodity Code	An alphanumeric classification code for an acquired item. The commodity code selected drives the object code and description field in Purchasing documents. It also drives the description field in CAMS documents. Equipment commodities begin with an alpha character, while supply and theft-sensitive commodities begin with a numeric character. Refer to the Commodity Code online help for more information and assistance in choosing an appropriate code.
Control Account	An active DaFIS account that can be used to extract data from Decision Support on groups of accounts having no other association except that they all report to the same account.
Credit (to an account)	An increase in income or a decrease in expense. For balance sheet accounts, an increase in fund balances or liabilities, or a decrease in asset accounts.
Current Budget	A unit's budget for the current fiscal year. The current budget is modified by using the Current Budget Adjustment document in DaFIS. Year-end balances (surplus or deficit) in the current budget are re-appropriated to the next fiscal year. Carry-forward re-appropriations are combined with the base budget (if applicable) to provide the beginning current year budget at the start of each fiscal year.
Custodial Code	The four-digit number assigned by Equipment Management to a specific department. Each custodial code is assigned to an account number, and should reflect the campus organizational structure as it relates to functional responsibility. Most departments have at least 2 custodial codes: one for equipment used for teaching, and one for equipment used for research. Some departments set up additional custodial codes to track equipment by Principal Investigator (PI). If you wish to set up or modify a custodial code, complete the Custodial Code Request form.

Term

Definition

Campus Assessment

An indirect cost surcharge to income derived from sales of goods and services to non-university customers. Campus assessment and the Non-University Differential (NUD) are not charged against the same income.

Campus Property Number

A field on CAMS documents that designates the property number originally assigned to an asset that is purchased or transferred from another UC campus. This field can also be used to enter the original property number on a found piece of equipment that was previously in the inventory.

Capital Asset Management (CAMS)

The module in DaFIS used for the financial accounting and physical tracking of university equipment.

Change Purchase Order / Business Agreement (CO)

A DaFIS document used to request changes to a Purchase Order/Business Agreement issued by Contracting Services. Detailed instructions on how and when to use the Change Order document are available in the One-Minute Manual.

Chart of Accounts (COA)

A code which represents the rules, policies and regulations under which organizations function.

Commodity Code

An alphanumeric classification code for an acquired item. The commodity code selected drives the object code and description field in Purchasing documents. It also drives the description field in CAMS documents. Equipment commodities begin with an alpha character, while supply and theft-sensitive commodities begin with a numeric character. Refer to the Commodity Code online help for more information and assistance in choosing an appropriate code.

Control Account

An active DaFIS account that can be used to extract data from Decision Support on groups of accounts having no other association except that they all report to the same account.

Credit (to an account)

An increase in income or a decrease in expense. For balance sheet accounts, an increase in fund balances or liabilities, or a decrease in asset accounts.

Current Budget

A unit's budget for the current fiscal year. The current budget is modified by using the Current Budget Adjustment document in DaFIS. Year-end balances (surplus or deficit) in the current budget are re-appropriated to the next fiscal year. Carry-forward re-appropriations are combined with the base budget (if applicable) to provide the beginning current year budget at the start of each fiscal year.

Custodial Code

The four-digit number assigned by Equipment Management to a specific department. Each custodial code is assigned to an account number, and should reflect the campus organizational structure as it relates to functional responsibility.

Most departments have at least 2 custodial codes: one for equipment used for teaching, and one for equipment used for research. Some departments set up additional custodial codes to track equipment by Principal Investigator (PI).

If you wish to set up or modify a custodial code, complete the Custodial Code Request form.

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