The General Accounting unit reports to the Assistant Controller and is comprised of Financial Accounting, Accounts Payable, and Payroll. This unit provides administration for the general ledger, fixed assets, construction accounting, accounts payable processing, and the entire payroll function. The Payroll unit reports to the Assistant Controller and is responsible for the administration of all payrolls for the University and for the general accounting functions relating to payroll. The Systems and Financial Reporting unit reports to the University Controller and is responsible for the University’s GASB 35 reporting, all other required University financial reporting, loan accounting, debt service accounting, processing and technology improvements within the Office of Accounting Services, and the BANNER Chart of Accounts. The Cashiers and Student Accounts Office is responsible for all cashiering functions, administration of Student and Non-Student Accounts Receivable, and Loan Fund administration.