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Our coding and classification of donations supports the proper management of the relevant funds in accordance with the donors' wishes. The University is also required to comply with applicable United Kingdom accounting standards and with the Statement of Recommended Practice Accounting for Further and Higher Education (the SORP).

In order to meet these requirements the accounting records must distinguish between distinct types of donation income:

  • Specific endowments
  • General donations
  • Specific donations - for revenue purposes
  • Specific donations - for capital purposes

Each of these is considered in more detail in Types of Donation for Accounting Purposes.

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