Monthly Accounts Receivable Instructions
Revised October 9, 2001
These procedures are for the monthly form which is retain in the department. The form is located at k-state.edu/policies/ppm/forms/contr/6210110.pdf
Enter the month and year following the heading.
Enter the name of department or office and the section and/or unit if appropriate.
Enter the Fund Number the receipts will be deposited into at the State Treasurer.
The form is to be signed and the title of the person shown along with the date.
Enter the description of the revenue; e.g., service charge, fee, etc.
Enter one of the following classification codes:
20 - Due From Other Governmental Units (Federal, State, Local, Foreign).
30 - Loans Receivable.
40 - Due From Other Funds Within the Same Governmental Unit.
50 - Miscellaneous - All Other Receivables. This includes amounts due from private persons, firms and corporations.
Enter the four digit State of Kansas source code that Topeka will use when the collections are sent to them.
Enter the total amount of the outstanding accounts receivable at the beginning of the report month. This amount should agree with the ending balance from the previous month.
Please note that it will be necessary to use two or more:
KSU DA-32 forms to report receivables if receipts were deposited into more than one State of Kansas fund.
columns to report receivables on each KSU DA-32 form if receipts were deposited in any State of Kansas fund while using more than one State of Kansas revenue source code.
Enter the total of new charges billed during the reporting month, including billings for any checks returned from the bank as uncollectible.
Enter the total collections received on accounts receivable during the reporting month.
Enter the total amount of abatements during the reporting month.
Enter the total amount of charges compromised during the reporting month.
Enter the new total of all other adjustments made during the reporting month; e.g., credit memos, etc.
Enter the total amount of accounts receivable which have been authorized to be written off by the Division of Financial Services during the reporting month.
Enter the total ending balance of the outstanding accounts receivable at the end of the reporting month. This amount must equal the additions and deductions of items shown above.
Enter the balance of accounts which are not yet in repayment status.
Enter the aging of the accounts receivable.
Enter the total receivable balance. This total must be the same as shown above for the Ending Balance.
Enter your estimate of the dollar amount shown above that will prove to be uncollectible and retain documentation to support this estimate.