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  1. Financial Coding Guidance

    LJMU's Chart of Accounts is the data structure that controls how financial transactions are collected and stored in the Oracle Financial System (Oracle is also known as Staff Infobase). It consists of fields and codes that are used to classify and record financial data to meet a number of objectives.

  2. Capital Purchases (Fixed Assets) and Long-Term Revenue Commitments

    Capital expenditure represents funds invested in acquiring, upgrading and constructing fixed assets. A fixed asset is a resource the University controls and from which we can expect to derive future economic benefit for more than one year. Expenditure for any other purpose is revenue.

  3. Procurement Cards

    LJMU has an account with Barclaycard for Procurement Cards. These cards are for low value, ad hoc purchases.

  4. Advertising

    The aim of advertising is to generate interest from potential applicants by attracting a sufficient number of applicants who possess the necessary skills, experience and qualifications to do the role effectively.