Financial Management Manual

Section A:
Fund Accounting
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Current Funds
Loan Funds A-4
Endowment and Similar Funds
Plant Funds A-5
Agency Funds
Interfund Transfers
Interfund Borrowing
Fund Additions and Deductions
Current Assets
Fixed Assets
Current Liabilities
Long-term Liabilities
Capital Leases
Operating Leases A-17
 

Loan Funds account for those resources that are available for loans to students, faculty and staff. Currently the only loan programs operated by the College are for the benefit of the students. As an example, Ivy Tech Community College of Indiana operates a College-wide program which has been provided by the Sears Foundation. Several Regional institutes operate other loan programs provided from gifts by local organizations and student governments.

 

 

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