C – glossary definitions

C glossary

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Canteen is a term used to describe any tuck shop, food service unit or other food preparing and/or food retailing organisation that has been established on or within school property and operates for at least three (3) days per week.


Capital expenditure – a term used to describe funds used to acquire or upgrade physical assets.

Capital assets

Assets which individually have a purchase price of more than $10,000; or which do not have a purchase cost of more than $10,000, but are purchased with the intention of creating a facility such as a computer room and have a total value in excess of $10,000.

Capital expenditure

A payment with regard to the acquisition of property, plant and equipment, regardless of the source of funds, known also as CAPEX.

Capital funds

Money set aside for the purchase of capital or fixed assets.

Capital programs

These are capital asset construction programs such as building a new classroom or upgrading a computer lab. Capital programs should not be confused with individual asset/equipment purchases. A WBS for the construction of an asset allows costs to be captured over a period of time, after which the total costs incurred are capitalised and recorded as the total cost of the asset, which must be over $10k.


In the case of PCards, the person authorised to use the Purchasing card and whose name is on the Purchasing card.

Cash desk

In ebs4 this allows you to create sundry fees, process receipts from students, business partners and others and interface relevant financial transactions to SAP.

Cash journal

Every petty cash claim transaction is entered into the cash journal in SAP. The balance in the cash journal must reconcile with the value of the petty cash on hand.

Casual Employment Payroll System (CEPS)

An application used by the department in the management of casual payroll for school teaching, non-teaching, administrative and clerical staff in schools.

Casual/Temporary teacher

A teacher engaged on a daily or hourly rate of pay in the NSW Education Teaching as defined in the Teaching Service Act 1980 (PDF 940KB). Teachers can be employed in a part-time or full-time teaching capacity on one of the following bases:

’Temporary teacher’ means a person employed in one engagement full time for four weeks or more or in one engagement of one to four days per week for two terms or more.

’Casual teacher’ means a school teacher engaged on an hourly or daily rate of pay in the NSW Education Teaching Service where the engagement does not fit the definition of a temporary school teacher.

Note: Principals can engage temporary/casual teachers under specified conditions. Further information on the temporary school teacher engagement process and conditions of employment can be found on the Human Resources intranet site.


See Cheque cashing authority


An Australian Government statutory agency, assisting people to become self-sufficient and supporting those in need by providing support and benefit services.


An institution or fund established for a charitable purpose. Charitable purposes are those which the law regards as charitable. The term 'charitable' has a technical legal meaning which is different from its everyday meaning. Charitable purposes are any of the following:

  • the relief of poverty or sickness or the needs of the aged
  • the advancement of education
  • the advancement of religion
  • other purposes beneficial to the community.


A form of payment that is issued by the customer to a vendor (supplier).

Cheque cashing authority (CCA)

A form processed and given to the bank showing authorised signatories who are able to encash cheques at the local branch or Post Office (if schools bank through the Post Office).


A process which adjusts the balance of a transaction and maps it into the relevant debit and credit ledger.


This occurs when the school receives a cash consideration for the service it provides eg school photographer, book fairs. It must include GST.


A method of recording a future payment (liability) at the time of raising a purchase order.

Commitment (SAP Finance)

Identifies costs that will be incurred in the future for materials and services that you have requested or ordered through the Shopping Cart. In SAP, a commitment reserves funds that will be used at a future date so that you may accurately report and manage your funds.

Commonwealth funded programs

These are department  operational projects for which a WBS is used to track and record costs for reporting purposes.

Company code

The Company code element in SAP is used to represent the legal entity. The company code for schools is 1060.


The process to confirm that you have received the goods/services in accordance with the purchase order. It is the receiving officer's responsibility to receipt the purchase order as soon as they have checked the goods/services for accuracy.

Conflict of interest

A term referring to any situation where there is, or may appear to be, conflict between an employee’s personal interests and the goals, objectives and values of an organisation.


Resources used for teaching and learning that need replacing after use.

Contact centre

The Contact centre is part of EDConnect. EDConnect receives calls and online enquiries from staff, vendors and customers. Where possible, they answer the queries on the first contact. Where further information or assistance is required, details of the enquiry are recorded and addressed by the appropriate team.

Contra transaction

An exchange of goods or services between two parties without any cash changing hands.  The net balance between two transactions equates to nil.


Scheduled payment agreements (utilities, reoccurring sales and leases) that allow customers to be invoiced on a reoccurring basis depending on the agreement between the school and the customer.


A voluntary levy by schools based on enrolment to raise extra funds for teaching and learning purchases.

Corporate credit card

Credit card used for payment of travel expenses on official business and the purchase of goods and services for official business.

Cost centre

The purpose of a cost centre is to enable budget accountability and allow schools to have visibility of transactions for reporting in a particular area of responsibility eg administration, maths.


The opposite of a debit. Represents an increase in available funds. See double entry.

Credit note

A credit or adjustment note is issued (with appropriate authority) to correct an error in invoicing/delivery or when goods have been returned.


A person or business to which the school owes money.


Is a computer file type meaning Comma Separated Value. This is a way of transferring data between two different systems via excel.

Crown employee

Any person, including school staff employed within the Department of Education ie at state office directorates, regional offices or schools. The term covers persons employed under the Education (School Administrative and Support Staff) Act 1987 (PDF 649 KB) or any other state act on a permanent, temporary, casual, part time or contract basis.

Customers (Business partner)

People, organisations or businesses that purchase or lease products or services from a school eg a dance association, football club, canteen catering company.  Also known as Business partners (BP) in SAP.

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