Revision Control Document Title: Chapter 4.5.1 GAAP Adjustments and Reclassification Entries – – Revenues and Expenses: Student Tuition and Fees Revision and Approval History Section(s) Revision Summary of Revisions Revised Date Tuition and Fee Previously in Chapter 4.11 April 2015 Discounting Revenue Previously in Chapter 4.13 April 2015 Recognition Resident Assistant Previously in Chapter 4.13 April 2015 Fee Waiver Revenue Further clarified the distinction between the accounting for Associated Recognition Student Body and Student Union component units. Revised the journal (Campus vs. entry examples to correct the net position category (i.e. from 891 to 881) July 2015 Component and changed the scenario to show difference in the amount of student Unit) union fees received and amount disbursed to the Student Union. Revised the journal entry example to correct the CSU fund from 485 to 531 for recognizing housing revenue and corresponding benefits; to add 4.4 August 2015 transfers from CSU fund 531 to 485 for recognizing tuition fee revenue related to the waiver.
Revision Control Document Title: Chapter 4.5.1 – GAAP Adjustments and Reclassification Entries – Revenues and Expenses: Student Tuition and Fees Revision and Approval History Section(s) Revised Summary of Revisions Revision Date Tuition and Fee Discounting Previously in Chapter 4.11 April 2015 Revenue Recognition Previously in Chapter 4.13 April 2015 Resident Assistant Fee Waiver Previously in Chapter 4.13 April 2015 Revenue Recognition (Campus vs. Component Unit) Further clarified the distinction between the accounting for Associated Student Body and Student Union component units. Revised the journal entry examples to correct the net position category (i.e. from 891 to 881) and changed the scenario to show difference in the amount of student union fees received and amount disbursed to the Student Union. July 2015 4.4 Revised the journal entry example to correct the CSU fund from 485 to 531 for recognizing housing revenue and corresponding benefits; to add transfers from CSU fund 531 to 485 for recognizing tuition fee revenue related to the waiver. August 2015