Accounting Operations

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Accounting operations touch every aspect of the University's activity. In addition to general ledger ownership, our accounting teams and resources provide guidance for financial procedures, reports, and transfers; residential lease accounting and billing; and buildings, equipment, and furniture.

More Tasks

Chart of Accounts

Learn how we have organized our financial information in the Chart of Accounts of the Accounting and Reporting at Columbia (ARC) system.

Journal Entries and Internal Transfers

Use journal entries to track a wide range of transactions, and to assign costs and revenues to appropriate accounts.

Journal Entries
Internal Transfers

Capital Assets, Buildings, and Equipment

Learn about capital assets, buildings, and equipment owned by Columbia or for which the University is accountable.


Real Estate Billing and Accounting

Learn about our monthly billing, collection, and maintenance of tenant rent accounts, as well as security deposit processing and maintenance, for Columbia's residential units.

Petty Cash

Use petty cash for payment or reimbursement of small-dollar transactions when other payment options are not feasible (i.e., Columbia University P-Cards).

Petty Cash Lifecycle