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 Glossary of Financial Terms


 

Term / Acronym Description
AASB Australian Accounting Standards Board
ABN Australian Business Number
Adjustment Note Either a Debit or Credit issued by a Vendor to adjust the bal
Account  This chart segment is used to define the University's Balance Sheet accounts  
and the Income and Expenditure accounts. 
Acct app  Application to open an account with the University of Queensland. 
Aged Debt 60 days, 90 days, 120 days, 180 days, 270 days overdue. 
Agistment Small piece of land rented out for animals e.g. horses 
AP Accounts Payable 
AR Accounts Receivable 
ARMS Audit and Risk Management Section 
ATB Aged Trial Balance 
ATO Australian Taxation Office 
AUD Australian Dollars 
BAS Business Activity Statements
BCM Budget Contribution Model - a model used by the University to determine the  
allocation to Faculties and Institutes of the University's operating grant.
Best Practice Current and recognised industry standards accepted and proven to be the 
most efficient way of doing business, as demonstrated by organisations 
around the world.
Chart Segment A field within the chart of accounts.
CFO Chief Financial Officer
C&G Contract and Grants
COA Chart of Accounts
COB Close of Business
Configuration Mandatory system development work which is required to set up the system for 
use at UQ, e.g. to set up the chart of accounts in the general ledger.
CFS Corporate Financial Systems
CPA Certified Practicing Accountant
Creditors University of Queensland owe an individual or company.
Customisation A modification, which changes the system from its original state into a state that is unique to the organisation implementing it. Such modifications can affect the level of technical support provided. A system can have several customisations. The more customisations, the more unique and often technically unsupported a system becomes.
DCFO Deputy Chief Financial Officer
Debtors Individual or company that owe the University of Queensland money.
DEEWR Department of Education, Employment and Workplace Relations
Department This segment caters for busienss functions that are not part of the formal university organisation structure. Like Operating Units, Departments must have a manager in charge and prepare an annual budget.
EFT Electronic Funds Transfer 
EOM End of Month
EOY End of Year
ESC Enhanced Student Contribution Charge
FAIFO Faculty and Institute Finance Officers
FBS Finance and Business Services
FFT Free Format Text
FMPM Financial Management Practice Manual - is prepared in accordance with Section 46C (h)(i) of the Queensland Financial Administration an dAudit Act (1977). The FMPM is required to set out the particulars of financial systems and the practices and controls necessary to give effect to matters relative to financial management contained in the prescribed requirements. It is applicable to all staff of UQ.
Focus Groups A group of people from across the user community who represent their area on a particular topic or process. These representatives bring their own experience, knowledge and opinions to contribute to discussion, and consider the potential views of other users with similar needs.
Function  This segment describes the type of corporate, high-level activity being undertaken. 
Fund Code  This segment defines sources of fund received by organisational units to which expenditure must be linked. 
GL General Ledger 
Go Live When the system is implemented or switched on for users, i.e. the system is working in the retail environment, with real data and transactions, and real people are using the system. 
GRL Grant Record Letter
GST Goods and Services Tax
HUPP Handbook of University Policy and Procedures
I&E Income and Expenditure
IP  Intellectual Property 
ISC  Infrastructure Sub-Committee 
MAG  Management Accounting Group 
MRF  Management Reporting Framework 
NFS  New Finance System i.e. PeopleSoft Financials 
OneStop  University of Queensland receipting system 
PAYG  Pay As You Go 
PO  Purchase Order 
PPE  Property, Plant and Equipment 
Project  This chart segment is only used for research grants / projects. A project has a contract, start and end dates, a budget, deliverables and a responsible officer. 
QTC  Queensland Treasury Corporation 
RCTI Recipient Created Tax Invoice
Receivables Companies owe the University of Queensland
Role (in PeopleSoft) A role constitutes a series of tasks which can be performed in PeopleSoft, grouped together in a logical chunk, in technical terms, a role is a collection of security permissions in PeopleSoft.
Site This chart segment defines the three main campuses of the University of Queensland as well as the teaching hospitals and health centres.
Trade Ref One company ringing another enquiring about their trading history (good or bad)
UAT User Acceptance Testing
UFO University Finance Officer
UniFi University of Queensland Financial Management System
USMC University Senior Management Committee
User Someone who works with the new system. They will have a login and access to view, transact, or manage in teh new system. They will receive training on how to use the system.
UWA University Wide Allocation
Vanilla A term used to descrive an implementation of a system without any major change or customisations
Voucher A processed invoice
Workflow The background processes that move the packages of information from one state of a process to the next. The step by step progression of an activity through to completion.

 

 


 If you have any other terms that you would like listed, please email web@fbs.uq.edu.au