The University System of Maryland has established the following System-Wide accounting practices:

Debt accounting process accounting guide

Accounting for student accounts receivable for instructional sessions not yet started

Calculation of current/non-current portion of accrued leave liability

Preparation of interim financial statements

Classification of operating and nonoperating revenues

Valuation of investments not traded on recognized securities markets

Reconciliation of detail records and balances to control totals

Financial reporting and valuation of Accounts Receivable