Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131


General Ledger Trial Balance Form is particularly useful in showing the various account balances at a Fund level.  These balances include Accounts Receivable, Unbilled Accounts Receivable, and Deferred Revenue (relates to NON cost reimbursable awards only).  These balances roll up to Claim on Cash, which is the net balance relating to the fund.  A credit balance in Claim on Cash, as shown in the example, denotes that the fund is currently in a deficit.


Put the Fund you wish to examine in the Fund field, and select next block.  The current deferred revenue (amount left to spend) for this fund is $16,459.10.