K: Kassenautomat (Pay Stations) to Kunstwerke (Artworks)
The following pay stations are currently available for use at the university:
- Iltisstraße 1 (Students Records and Registration Office)
- Garystraße 39 (University Library)
- Otto-von-Simson-Straße 26 (at the entrance of the canteen Mensa FU II)
The pay stations may only be used for payments made in cash and for non-cash payments using debit card (girocard). The Hauptkasse is in charge of the pay stations.
The budget of Freie Universität Berlin is divided into chapters (e.g. 01 – University, 10 – Botanical Garden, 14 – Veterinary Medicine). Chapters represent the rough outline of the balance of financial resources according to usage type and purpose, which are further differentiated into various funds.
See: Fonds (Funds)
See: Forschungsförderung (Research Funding)
See: Forschungsförderung (Research Funding)
A combination of the fund, commitment item, funds center/cost center elements as well as the work breakdown structure (WBS) elements, if applicable.
Kontierungselemente (auch Buchungsmerkmale od. Buchungsstelle) [Account Assignment Elements (also called “posting attributes” or “posting centers”)]
These elements are components used in the posting and processing of financial transactions within the scope of the management of budget funds and external funding. When processing transactions, please make sure to enter all of the data, since they are essential in order to clearly assign and process a transaction.
An account assignment stamp can be used instead of the invoice cover sheet for processing invoicing transactions.
See: Formulare (Forms)
Kontoauszug (Haushalt/Drittmittel) (Haushalt/Drittmittel) [Account Statement (Budget/External Funding)]
The account statement contains all of the transaction postings made by the Clerical Accounts Office (Wirtschafts- und Rechnungsstelle) and Hauptkasse (Cashier’s Office) during the period specified in the respective statement.
For detailed information about account statements, please refer to the “Instructions and Guidelines” section, which can be accessed here.
If you have any further questions, please contact Ms. Pann (ext. 52255, e-mail: firstname.lastname@example.org), Mr. Scheel (ext. 53065, e-mail: email@example.com) or Mr. Grüner (ext. 56615, e-mail firstname.lastname@example.org).
Account balance lists provide a summarized overview of the amounts contained in the account statement, including a credit or debit balance, on a single page.
See: Kontoauszug (Haushalt/Drittmittel) [Account Statement (Budget/External Funding)]
The cost element is an account assignment element which provides information about which costs are incurred.
The cost center is part of the account assignment elements. The term is derived from the SAP accounting system. The term is synonymous with “funds center”. It forms a clearly defined area of responsibility for budget management and at the same time, serves to divide the structural organization into divisions, departments, institutes, professorships, etc. An eight-digit numbering system is used for the cost centers (e.g. 13000000 - Department of History and Cultural Studies). In general, an eight-digit cost center has to be used for managing revenue, receipts and expenditures.
In principle, the numbering system used for cost centers is as follows:
|1-2||ID number of the department or the Central University Administration (CUA) division|
|3-4||Scientific facility/institution or department|
|5-6||Professorship or team|
Credit cards are not issued at Freie Universität Berlin. The payment and accounting procedures required for credit cards are difficult to reconcile with the budgetary rules and regulations. In general, other settlement options for the financial transaction should be considered (by invoice or advance payment). In unavoidable cases, obtain approval from the IC subdivision. For purchases that can only be made by credit card, please contact the relevant facility/institution listed below:
- Purchase of literature – John F. Kennedy Institute for North American Studies
- Software purchases – ZEDAT
- Other purchases – II C
Pieces of artwork have to be reported at their value as part of the asset accounting. Changes in inventory have to be reported in the “Zu- und Abgänge bei den vermögenswirksamen beweglichen Sachen” (“Moveable Property Recognized as Assets or Liabilities”) form and submitted annually to the II A1 team.