GAAP Reporting Manual 2003-2004

Chapter 1 Overview (.pdf)

Chapter 2 Before You Begin (.pdf)

Chapter 3 Account Mapping-Legal Basis to GAAP Reporting (.pdf) Matrix 1: CSU Funds Net Assets Classification Table (.xls) Matrix 2: Statement of Net Assets    - Mapping Legal Basis Accounts to GAAP Line Items (.xls) Matrix 3.1: Statement of Revenues, Expenses, and Changes in Net Assets    - Mapping Legal Basis Accounts to GAAP Reporting Model (.xls) Matrix 3.2: Statement of Revenues, Expenses, and Changes in Net Assets by CSU Fund (.xls)

Chapter 4 GAAP Adjustments and Reclassifications (.pdf) Revised Page 4-51 (.pdf)

Chapter 5 Allocations From The Chancellor's Office (.pdf) Examples 1-3 (.xls)

Chapter 6 Statement of Cash Flows (.pdf) Sample Cash Flow Statement and Worksheets (.xls)

Chapter 7 Management's Discussion and Analysis (.pdf) Appendix 2: June 30, 2003 Campus MD&A's (.pdf)

Chapter 8 Auxiliary Organizations (.pdf) Reporting Package Template (.xls) IPEDS Template (.xls)

Chapter 9 Preparing For An Audit (.pdf) Exhibits 1-20 (except exhibit 5) (.xls) Reporting Package Template - Revision 4 (.xls)

Chapter 10 Now That You Are Done - Troubleshooting (.pdf)

Chapter 11 Conversion Checklist (.xls)

Chapter 12 Preparation Of Your Campus Stand-Along Financial Statements (.pdf) Comparative Financial Statements (Part 1) (.xls) Revised 12/10/04 - Comparative Financial Statements (Part 2) (.doc) One-Year Campus Financial Statements (Part 1) (.xls) Revised 12/10/04 - One-Year Campus Financial Statements (Part 2) (.doc)

Chapter 13 Capital Asset Guide (.pdf)

Chapter 14 Updates and Other Information (.pdf)