Account Type Definitions
|
Account Type
|
Account Type Title
|
Predecessor Account Type
|
Normal Balance Credit (C) or Debit (D)
|
|
5
|
Assets
|
|
D
|
|
51
|
Cash and Cash Equivalents
|
5
|
D
|
|
53
|
Investments
|
5
|
D
|
|
54
|
Accrued Investment Income
|
5
|
D
|
|
55
|
Estimated Budget/Realizations
|
5
|
D
|
|
57
|
Accounts Receivables
|
5
|
D
|
|
59
|
State Clearing Receivables
|
5
|
D
|
|
5A
|
Notes Receivables
|
5
|
D
|
|
5B
|
Accrued Interest - Notes Receivable
|
5
|
D
|
|
5E
|
Due from Other Funds
|
5
|
D
|
|
5H
|
Inventories
|
5
|
D
|
|
5K
|
Deferred Charges
|
5
|
D
|
|
5M
|
Prepaid Expenses
|
5
|
D
|
|
5P
|
Long-Term Investments
|
5
|
D
|
|
5R
|
Capital Assets
|
5
|
D
|
|
5U
|
Accumulated Depreciation
|
5
|
C
|
|
5W
|
Other Assets
|
5
|
D
|
|
6
|
Liabilities
|
|
C
|
|
61
|
Accounts Payable and Accr Expense
|
6
|
C
|
|
65
|
Accrued Payroll
|
6
|
C
|
|
67
|
Accrued Compensated Absences
|
6
|
C
|
|
69
|
Deferred Revenue and Deposits
|
6
|
C
|
|
6C
|
Accrued Interest Payable
|
6
|
C
|
|
6E
|
Bonds Payable-Current
|
6
|
C
|
|
6G
|
Leaseholds Payable-Current
|
6
|
C
|
|
6J
|
Notes Payable-Current
|
6
|
C
|
|
6L
|
Due to Other Funds
|
6
|
C
|
|
6N
|
Bonds Payable-Long-Term
|
6
|
C
|
|
6Q
|
Leaseholds Payable-Long-Term
|
6
|
C
|
|
6S
|
Notes Payable-Long-Term
|
6
|
C
|
|
6U
|
Assets Held for Others
|
6
|
C
|
|
8
|
Control Accounts
|
|
D
|
|
81
|
Budgeted Revenue Control
|
8
|
D
|
|
82
|
Budgeted Expenditure Control
|
8
|
C
|
|
83
|
Budgeted Transfer Control
|
8
|
C
|
|
84
|
Budgeted Change to Fund Balance
|
8
|
C
|
|
85
|
Revenue Control
|
8
|
C
|
|
86
|
Expenditure Control
|
8
|
D
|
|
87
|
Transfer Control
|
8
|
D
|
|
88
|
Obligation Control
|
8
|
D
|
|
89
|
Commitment Control
|
8
|
D
|
|
7
|
Fund Balance
|
|
C
|
|
71
|
Current-Unrestricted
|
7
|
C
|
|
72
|
Current-Restricted
|
7
|
C
|
|
73
|
Loan-Federal
|
7
|
C
|
|
74
|
Loan-University
|
7
|
C
|
|
75
|
Loan-State Matching
|
7
|
C
|
|
76
|
Endowment-Restricted
|
7
|
C
|
|
77
|
Quasi-Endowment
|
7
|
C
|
|
78
|
Term Endowment
|
7
|
C
|
|
79
|
Living Trusts
|
7
|
C
|
|
7A
|
Annuity
|
7
|
C
|
|
7B
|
Life Income
|
7
|
C
|
|
7C
|
Unexpended Plant
|
7
|
C
|
|
7D
|
Renewals and Replacement
|
7
|
C
|
|
7E
|
Retirement of Indebtedness
|
7
|
C
|
|
7F
|
Investment in Plant
|
7
|
C
|
|
7G
|
Agency
|
7
|
C
|
|
7H
|
Fund Balance
|
7
|
C
|
|
3
|
Revenue
|
|
C
|
|
30
|
Tuition and Fees
|
3
|
C
|
|
31
|
Assessed Fees
|
3
|
C
|
|
32
|
Miscellaneous Income
|
3
|
C
|
|
33
|
Sponsored Programs
|
3
|
C
|
|
34
|
Investment Income
|
3
|
C
|
|
35
|
Sales/Services
|
3
|
C
|
|
37
|
Revenue Budget Pool
|
3
|
C
|
|
3A
|
Appropriations
|
3
|
C
|
|
3C
|
Other Income
|
3
|
C
|
|
3D
|
Loan Fund Income
|
3
|
C
|
|
3E
|
Indirect Cost Recovery
|
3
|
C
|
|
3G
|
Education/Admin Allowance Revenue
|
3
|
C
|
|
3V
|
Debt Equity Increase
|
3
|
C
|
|
3X
|
Refunds/Discounts
|
3
|
D
|
|
3Z
|
Cost of Goods Sold
|
3
|
D
|
|
2
|
Labor
|
|
D
|
|
20
|
Academic Salary
|
2
|
D
|
|
21
|
Assistant Salary
|
2
|
D
|
|
22
|
Staff Salary
|
2
|
D
|
|
23
|
Wages
|
2
|
D
|
|
24
|
Federal Work Study
|
2
|
D
|
|
25
|
Benefit Costs
|
2
|
D
|
|
1
|
Expenditures
|
|
D
|
|
10
|
Expense Budget Pool
|
1
|
D
|
|
12
|
Materials and Supplies
|
1
|
D
|
|
13
|
Transportation Services
|
1
|
D
|
|
14
|
Services
|
1
|
D
|
|
16
|
Equipment/Software/Capital Lease
|
1
|
D
|
|
17
|
Plant Expenditures
|
1
|
D
|
|
18
|
Miscellaneous
|
1
|
D
|
|
1A
|
Indirect Costs Pool
|
1
|
D
|
|
1C
|
Allowances
|
1
|
D
|
|
1D
|
Cost Share
|
1
|
D
|
|
1G
|
Debt Equity Decrease
|
1
|
D
|
|
4
|
Transfers
|
|
D
|
|
40
|
Mandatory Transfers
|
4
|
D
|
|
41
|
Non-Mandatory Transfers
|
4
|
D
|
|
9A
|
Fund Additions
|
|
C
|
|
90
|
Fund Additions
|
9A
|
C
|
|
9D
|
Fund Deductions
|
|
D
|
|
95
|
Fund Deductions
|
9D
|
D
|
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Last Updated: November 2, 2018