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doc14057 General_Ledger_and_Chart_of_Accounts_Policy.pdf

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Page 1

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            "text": "The chart of accounts provides the foundational structure for the general ledger and the official accounting system of Kentucky State University (KSU). This policy assigns authority for the control and maintenance of the chart of accounts to ensure it effectively supports the university's operational, financial management, and external reporting needs."
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Page 2

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                    "text": "National Association of College and University Business Officers (NACUBO) Financial Accounting and Reporting Manual (FARM)"
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                    "text": "Subject\nPolicy Questions",
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                    "text": "Office\nCFO/Vice President of Fin. & Admin.",
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                    "text": "Telephone\n(502) 597-6429",
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                    "text": "E-mail\nMelissa.Hicks@kysu.edu",
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                    "text": "Date of Issuance/Revision\nAugust 2024\nJune 2025",
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                    "text": "Drafter(s)/Editor(s)\nYPTC\nZach Atwell",
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