1. 1 11920 ORA Table of Contents Topic CHAPTER 1 – OVERVIEW I. History II. Converting from Legal Basis Accounting to GAAP III. Business-Type Activities Model CHAPTER 2 – BEFORE YOU BEGIN CHAPTER 3 – ACCOUNT MAPPING - LEGAL BASIS TO GAAP REPORTING (BTA) Overview Conversion Matrices Matrix 1: CSU Funds Net Asset Classification Table Matrix 2: Mapping Legal Basis Accounts to GAAP Line Items: Statement of Net Assets Matrix 3.1: Mapping Legal Basis Accounts to GAAP Line Items: Statement of Revenues, Expenses and Changes in Net Assets Matrix 3.2: Statement of Revenues, Expenses and Changes in Net Assets by CSU Fund CHAPTER 4 – GAAP ADJUSTMENTS AND RECLASSIFICATIONS Overview SECTION 4-1 -- Beginning Trial Balance SECTION 4-2 -- Capital Assets and Depreciation SECTION 4-3 -- Accounts Payable: Obligations SECTION 4-4 -- State/CSU Receivables and State Appropriations SECTION 4-5 -- Fund Balance Clearing Accounts SECTION 4-6 -- Prepaid Expenses and Inventories SECTION 4-7 -- Faculty and Staff Payroll Accruals SECTION 4-8 -- Compensated Absences SECTION 4-9 -- Deferred Revenues SECTION 4-10 -- Capitalized Leases SECTION 4-11 -- Tuition Discounting SECTION 4-12 -- Other Accounting Issues The California State University (CSU) GAAP Reporting Manual 2007

2. 2 11920 ORA Table of Contents Topic CHAPTER 5 – ALLOCATIONS FROM THE CHANCELLOR'S OFFICE SECTION 5-1 -- Construction Work in Progress (Non-Delegated) SECTION 5-2 -- Completed Construction Projects (Non-Delegated) SECTION 5-3 -- Bond Anticipation Notes SECTION 5-4 -- Revenue Bonds SECTION 5-5 -- Energy Leases SECTION 5-6 -- Self-Insurance Claims Liability SECTION 5-7 -- Examples of Entries From The Chancellor's Office CHAPTER 6 – STATEMENT OF CASH FLOWS A Step By Step Guide to Preparing a Direct Statement of Cash Flows Resources Available Example Statement of Cash Flows Example Statement of Cash Flows Worksheet Example Statement of Revenues, Expenses, and Changes in Net Assets Example Additional Cash Flows Data Example Statement of Net Assets Variance Worksheet CHAPTER 7 – MANAGEMENT’S DISCUSSION AND ANALYSIS Overview Guide to Preparation of Management’s Discussion and Analysis CHAPTER 8 – AUXILIARY ORGANIZATIONS Overview Reporting Requirements Memorandum Reporting Instructions to Auxiliary Organizations Supplementary Information Template and Troubleshooting Checklist FIRMS/IPEDS Instructions California Education Code and Code of Regulations Consolidation Workbook SAS 112 - Communicating Internal Control Related Matters Identified in an Audit The California State University (CSU) GAAP Reporting Manual 2007

3. 3 11920 ORA Table of Contents Topic CHAPTER 9 – PREPARING FOR AN AUDIT Introduction Index of Sample Lead Schedules and Prepared by Client Lists (PBC) Sample Lead Schedules Standard Lists of Audit Requests - Financial Statement and A-133 Reporting Package Template CHAPTER 10 – GAAP PREPARATION CHECKLIST CHAPTER 11 – NOW THAT YOU ARE DONE - TROUBLESHOOTING Overview Troubleshooting Checklist CHAPTER 12 – PREPARATION OF YOUR CAMPUS STAND-ALONE FINANCIAL STATEMENTS Overview Other stand-alone reporting information CHAPTER 13 – CAPITAL ASSETS GUIDE CHAPTER 14 – UPDATES AND OTHER INFORMATION Overview New Accounting Pronouncements GASB Statement No. 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions GASB Statement No. 47, Accounting for Termination Benefits GASB Statement No. 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues GASB Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations Access to Technical Accounting Literature and Resources The California State University (CSU) GAAP Reporting Manual 2007