DPA Banner and Logo  
The following code pertains to the FrontPage hover buttons.  The information from the FrontPage buttons is accessible using this Text Only Link.

     Office of the
      State Controller



633 17th Street, Suite 1500

Denver, CO 80202
Phone: 303-866-6200
Fax: 303-866-4233

 

 

Higher Education Accounting Standards
 

These documents may be presented in PDF format, which requires the Adobe® Reader.

Portable Document Format (.pdf)


Bylaws (effective 4/3/89 - 10/12/06) 
Governance Structure (effective 10/12/06)

                               Standard

Standard 1 -- Basic Accounting & Reporting Structure  
Standard 2 -- Tuition and Fee Accounting
Standard 3 -- Recording and Reporting of Indirect Cost (Facilities and Administrative Cost) Revenues of Sponsored Programs  
Standard 4 -- Non-exchange Transactions (revised 1/23/08)
Standard 5 - Capital Asset Reporting
Standard 6 -- Rescinded
Standard 7 -- Cash and Short-Term Investments
Standard 8 -- Reporting Student Financial Aid and Scholarship Allowances  
Standard 9 -- State Appropriations
Standard 10 -- Rescinded
Standard 11 -- Recording Internal Service Center Activity
Standard 12 -- College Work Study Programs
Standard 13 -- Rescinded
Standard 14 -- Reporting and Disclosures of Related Organizations (revised 5/27/04)
Standard 15 -- Rescinded
Standard 16 -- Blank
Standard 17 -- Financial Statement Presentation   (revised 5/27/04)
Standard 18 -- Compensated Absences for Annual and Sick Leave
Standard 19 -- Blank
Standard 20 -- Rescinded

book.gif (3041 bytes)     A complete copy of the Higher Education Accounting Standards

 


Return to Authoritative Guidance Page

Higher Education Accounting Standards - ARCHIVE