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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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                    "text": "Cashier: Post all cash receipts.",
                    "marker": "•"
                },
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                    "bbox": {
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                    "text": "Bursar: Post all charges to student accounts."
                },
                {
                    "id": "p151.2.3",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.4,
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                    "text": "Purchasing: Complete approval of all requisitions in the queues and issue POs.",
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            ]
        },
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            "text": "• Payroll:",
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                    "text": "Confirm all payroll expenses have been posted to the ledger."
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                    "text": "Ensure all payroll allocations to grants have been updated for the pay periods.",
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                    "text": "Submit all benefits expenses payable to AP."
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            "text": "• Accounts Payable:",
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        },
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            "type": "text",
            "bbox": {
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            "text": "Post all invoices and cash disbursements for the month end, including manual payments, ensuring proper accounting cutoff."
        },
        {
            "id": "p151.7",
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            "type": "text",
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            "text": "Download credit card statement and transaction details."
        },
        {
            "id": "p151.8",
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            "type": "list_item",
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            "text": "Steps"
        },
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            "text": "General Accounting:",
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            "level": 3
        },
        {
            "id": "p151.10",
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            "type": "text",
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            "text": "○ Remit receipts to state.",
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            "text": "Download all bank, investment, state cash, bond, and lease statements. See steps in reconciliation sections."
        },
        {
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            "order": 20,
            "type": "text",
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            "text": "Upload or enter state account transaction activity (capital projects, appropriations accounts)"
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                    "text": "Steps",
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                    "text": "Import credit card charges.",
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                            "id": "p151.13.2.1",
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                    "text": "Steps"
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                    "id": "p151.13.4",
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                    "bbox": {
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                    "text": "Upload postage and printing charges."
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                    "id": "p151.14.1",
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                    "text": "Upload fuel charges.",
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                    "text": "Steps",
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            "text": "Record standard journal entries:",
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                    "text": "Expense prepaids"
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                {
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                    "text": "Amortize leases"
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                    "text": "Investment changes"
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                    "text": "Endowment spending allocations and fees (quarterly)"
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                    "text": "Recognize in-kind contributions/expenses",
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                    "id": "p151.16.6",
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                    "text": "SOFT CLOSE – no additional subsidiary ledger activity (AR, Cash Receipts, Purchasing, Payroll, AP) should be posted to the period closing.",
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                },
                {
                    "id": "p151.16.7",
                    "order": 42,
                    "type": "list_item",
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                        "t": 232.135,
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                        "b": 218.64
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                    "text": "Fixed Assets Accounting – after soft close:"
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                {
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                    "type": "list_item",
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                        "t": 215.28,
                        "r": 340.32,
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                    "text": "Analyze capital expense account activity.",
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                    "text": "Reclassify non-capital expense activity.",
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            "text": "Capitalize new fixed assets."
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            "text": "o Run depreciation expense process."
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            "text": "Grant Accounting – after soft close and Fixed Assets entries are completed:"
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                "r": 281.28,
                "b": 86.88
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                    "text": "Post indirect costs to grants."
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                    "text": "Run grant billing process.",
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                    "text": "Invoice grantors.",
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                    "text": "Draw down grant funds.",
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            "id": "p151.21",
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            "text": "Page 151",
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