This document is meant to be a basic guide for non-accountants to the accounting structure for the university. An account on the UW-P campus is the basic way that money is controlled. For fiscal year 1995, there were almost 1000 active accounts.
Accounts fall into two basic categories.
Those accounts that generate their own money and those that don't. It can also be called Red Book money after the budget book which is red. GPR accounts effectively only have an expense side because the revenue magically comes from UW-System. The critical measure of the status of an account is the balance in each of the expense and payroll class categories . It is computed by taking the adjusted budget for the category and subtracting any activity or encumbrances .