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Definitions (127)
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accountable-advance/acquittal
An accountable advance arises when money is paid to an individual or organisation prior to an expense being incurred to cover the anticipated expense. Examples of accountable advances are a petty cash [..]
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accounting period
The University operates on a calendar financial Year (i.e. 1 January to 31 December). For financial reporting purposes there are thirteen (13) periods numbered 1 to 13. Period 0 is used for rollover b [..]
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accountable officer
The chief executive of a department of government declared under the Public Service Act 2008, section 14(1), is the accountable officer of the department (Financial Accountability Act 2009, section 65 [..]
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accrual
The accrual basis of accounting recognises the financial effects of transactions or other events in the financial years in which they occur, to the extent that those financial effects can be recognise [..]
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accumulated depreciation
Accumulated depreciation is the total depreciation calculated for an asset from the date of its purchase to the reporting date. In other words, it is the total estimated consumption of the asset value [..]
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agency
A generic term used (by the QLD Government) to describe the various organisational units within government that deliver services. The term includes departments; commercialised business units; shared s [..]
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annual report
The annual report is a report made in writing by the University to the State Minister on the operations of the University for a financial year. The report also contains the annual financial statements [..]
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approving officers
This terms means officers who the University has given the authority to approve hospitality and entertainment as set out above.
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asset
An asset is an item, tangible or intangible, of continuing value which is owned or controlled by the University.
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asset allocation
Asset Allocation refers to a mix of investment classes, for example, the mix of investments between cash, fixed term bonds, property, equities etc.
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