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Understanding Accounts

Account Numbers    *see also Understanding Center Numbers

Balance Sheet Account Numbers Used in All Funds Except Current Operating (Unrestricted):

(197XXXXXXX, 4, 5, 6, 7, 8 & 9XXXXXXXXX)

ASSETS 1XXXX
LIABILITIES 2XXXX
FUND BALANCES 3XXXX

Subcategories  
Assets  
Cash in bank 10000 - 10999
Cash w/Trustees & Petty Cash 11000 - 11999
Investments 12000 - 12999
Accounts Receivable 13000 - 15999
Notes Receivable 16000 - 16999
Inventories 17000 - 17999
Prepaid Expense, Deferred Charge 18000 - 18999
Fixed Assets 19000 - 19999
   
Liabilities  
Accounts Payable 20000 - 20999
Other Current Liabilities 21000 - 21999
Other Accruals 22000 - 22999
Deposits/Advances 23000 - 23999
Accrued Compensation 24000 - 24999
Payroll Payables 25000 - 25999
3rd Party Payables 26000 - 26999
Deferred Revenues 27000 - 27999
Long Term Debt 28000 - 28999
   
Fund Balances  
Fund Balances 30000 - 33999
Revenues & Additions 34000 - 34689
Expenses & Deductions 35000 - 35699
Transfers Between Funds 34690 - 34999
Transfers Between Funds 35700 - 35999


Revenues for Current Operations and Agency Funds

(1, 2, 3, & 9XXXXXXXXX)

PATIENT CARE 40000 - 43999
SCHOOLS & GENERAL 44000 - 44999
AUXILIARIES 46000 - 46999
REVENUE ALLOCATIONS 47000 - 47999

Subcatagories  
Patient Care  
Inpatient Revenues 40000 - 40399
Outpatient Revenues
40400 - 40599
Outside Services Revenues
40600 - 40799
Miscellaneous
40800 - 40999
Professional Practice Income
41000 - 41099
Inpatient Deductions
43000 - 43299
Outpatient Deductions
43500 - 43999
   

Schools & General

 
Tuition 44000 - 44399
Fees 44400 - 44499
Government Grants & Contracts 44500 - 44599
Gifts, Private Grants & Contracts 44600 - 44699
Endowment Income 44700 - 44729
Investment Income 44730 - 44769
Sales & Service of Educational Activities 44800 - 44899
Other Sources 44770 - 44799
Other Sources 44900 - 44999
   
Auxiliaries  
Dining Services
46000 - 46099
Bookstore
46100 - 46199
Housing
46200 - 46299
Atheletics
46300 - 46499
Printing Services
46500 - 46649
Investment in Real Estate
46650 - 46699
Student Recreation Center
46700 - 46749
Information Technology Services
46850 - 46899
   

Revenue Allocations (Contra Revenues)

 
Plant Operations Allocations 47000 - 47199
Income Distribution System 47200 - 47499
General Revenue Allocations 47500 - 47999

 

Expenses for Current Operations, Plant and Agency Funds

(1, 2, 3, 4, 5, 6, 7, 8 & 9XXXXXXXXX)


SALARIES & BENEFITS 50000 - 59999
GENERAL EXPENSE 60000 - 69999
FACILITIES/PLANT RELATED 70000 - 79999
ALLOCATIONS/TRANSFERS/OVERHEAD 80000 - 89999
STATISTICAL ACCOUNTS 9XXXX

Subcategories  
Salaries & Benefits  
Salaries & Wages
50000 - 54999
Benefits
55000 - 59999
   
General Expenses  
Supplies  

General

60000 - 60499

Medical

60500 - 60999

Administrative - Includes: Insurance, Taxes, Licenses, Telephone, ets

61000 - 61999
   
Travel 62000 - 62999
   
Scholarships & Student Aid 64000 - 64999
   
Library Related 66000 - 66999
   
Professional Services  

Medical

63000 - 63499

General

63500 - 63999
   
Student Related 65000 - 65999
   
Costs of Goods Sold  

Dining Services

67000 - 67099

ITS - Telecommunications

67100 - 67199

Bookstore

67200 - 67299

Printing Services

67400 - 67599

Atheletics

67600 - 67799

Housing

67800 - 67949

ITS - ACIS

67950 - 67999

Investment in Real Estate

68000 - 68999
   
Facilities and Plant Related  
Repairs & Maintenance
70000 - 70999
Plant Operations Charges
71000 - 71999
Construction Costs
72000 - 72999
Depreciation/Provisions for Replacement
73000 - 73999
Equipment
74000 - 74499
VUL Library Purchases
74500 - 74999
Utilities
75000 - 75999
   
Allocations/Transfers/Overhead  

IDS Taxes/Programs

80000 - 80100

Medical Center-Internal Allocations

80101 - 81099
   
General Internal Allocations  
Plant Operations
81100 - 81199
General Allocations
81200 - 81299
ITS - Telecommunications
81300 - 81399
Unassigned
81400 - 81449
Library
81520 - 81529
MC Parking Garage
81600 - 81649
Campus Mail
81700 - 81709
Campus Planning & Construction
81750 - 81759
Student Recreation Center
81800 - 81849
ITS - ACIS
81850 - 81899
Housing
82510 - 82519
Atheletics
82500 - 82509
Unassigned
82520 - 82599
Printing Services
82600 - 82619
Dining Services
82700 - 82709
Bookstore
82710 - 82719
Environmental Safety
82720 - 82729
Clearing - University General
82900 - 82999
   
Transfers 83000 - 83999
   
Overhead 84000 - 84999
   
Unassigned 85000 - 89999