Chapter 12: Appendix

• COA = Chart of Accounts = a numbered list of the accounts that comprise a company’s general ledger
• General Ledger = accounting record or a company
• Subledger = A subledger is a ledger containing all of the detailed subsets of transactions. The Total of the transactions in the subledger rollup into the general ledger.
  • A subledger may contain all accounts receivable, accounts payable, fixed asset or ppm transactions.
• Revenue = income generated from business operations - services rendered or goods sold. Revenue does not equal cash.
• Invoicing/Billing: Process by which the seller sends a payment request for the amount owed for the sale of goods or services.
• Budget = financial plan for future activities including sales (revenue)/costs. Sponsored and Capital projects must have a budget to be able to spend.
• Funding Amount: Amount Obligated by Sponsor (only for Sponsored Projects awards)
• Funding Allocation: Funding Amount allocated to sponsored projects awards.

KB0033364

• 4/8/21:
  • clarified PPM billing vs. Receivables.
  • Pulled out some definitions into glossary.
  • Added appendix.
  • Updated 2.2.1.2

• 11/29/21:
  • Added 2.4 Project Grouping
  • Added more project classifications.
• 2/1/22:
  • Added 2.5 Membership Agreements
  • Added 2.6 Projects Created in Error
  • Added 1.6.1 for basic SLA understanding.
  • Minor edits in sections: 2.3, 2.3.4, 3, 3.2, 3.3.1.1, 6
• 2/17/22:
  • Added 1.6.2 DFFs
• 10/3/22:
  • Added new Project Classifications
  • Minor edits for PADUA updates
  • Minor edits for Project billing updates with GPCB
  • Added more reports in bah.ucsd.edu.

• 3/15/24
  • Added Fabrication Projects information.