Account Description
Range
ASSETS
Cash and Equivalents
11000 Claim on Cash
11001 - 11099 Cash in Bank
11200 - 11299 Cash in Savings
11300 - 11399 Petty Cash and Change Funds
11400 - 11499 Cash on Deposit With Others
11500 - 11599 Local Government Investment Pool
11900 - 11999 Other Cash
Investments
12000 - 12099 US Government Securities
12100 - 12199 Corporate Stocks
12200 - 12299 Corporate Bonds
12400 - 12499 Commercial Paper
12500 - 12599 Equity Mutual Funds
12600 - 12699 Bond Mutual Funds
12700 - 12799 Certificates of Deposit
12900 - 12999 Other Investments
Receivables
13000 - 13399 Nonstudent Receivables
13400 - 13499 Grant and Contract Receivables
13800 - 13899 Other Receivables
13900 - 13999 Allow for Doubtful Accounts
Loan Receivables
14000 - 14989 Loan Receivables
14990 - 14999 Allowance for Doubtful Accounts
Inventories
15000 - 15999 Inventories
Prepaid Expense
16000 - 16099 Prepaid Expense
16100 - 16199 Deferred Charges
16400 - 16499 Suspense
16500 - 16549 Payroll Clearing
16550 - 16599 Other Clearing
16600 - 16649 Payroll Default
16650 - 16699 Benefit Default
16900 - 16999 Other Prepaid Exp Deferred Charges
Pledges Receivable
17000 - 17049 Pledges Receivable
17050 - 17099 Allowance for Doubtful Accounts
Capital Assets
17100 - 17199 Land
17200 - 17298 Improvements and Infrastructure
17299 Accum Deprec for Improve and Infras
17300 - 17398 Buildings
17399 Accumulated Deprec for Buildings
17400 - 17498 Equipment
17499 Accumulated Deprec for Equipment
17500 - 17598 Library Holdings
17599 Accumd Deprec for Library Holdings
17600 - 17698 Software
17699 Accum Amortization for Software
17700 - 17799 Construction in Progress
LIABILITIES
Accounts Payable
21000 - 21099 Accounts Payable
21100 - 21199 Prior Year Accounts Payable
21200 - 21299 Sales Tax Payable
21300 - 21399 Other Payables
Accrued Liabilities
22000 - 22999 Payroll Withholdings
23000 - 23999 Payroll Tax Pay Employers Share
24000 - 24199 Accrued Payroll Salary
24200 - 24299 Accrued Benefits
24300 - 24399 Accrued Interest
24900 - 24999 Other Accrued Liabilities
Deposits
25000 - 25199 Student Deposits
25400 - 25499 Other Deposits
Long Term Debt
26000 - 26199 Notes Payable
26200 - 26299 Bonds Payable
26300 - 26399 Commercial Paper Payable
26400 - 26499 Loans Payable
26500 - 26599 Other Long Term Debt
Due to Grantors
27000 - 27099 Due to Grantors
Deferred Revenue
28000 - 28999 Deferred Revenue
Compensated Absences
29000 - 29099 Compensated Absences
Accrued Interest Payable
29100 - 29199 Accrued Interest Payable
Other Liabilities
29200 - 29299 Other Liabilities
Deposits Held in Custody for Others
29300 - 29399 Deposits Held in Custody for Others
CONTROL ACCOUNTS
3011 Revenue Control
3012 Prior Yr Revenue Control
3013 Budgeted Revenue Control
3014 Prior Yr Budgeted Revenue Control
3021 Expenditure Control
3022 Prior Year Expenditure Control
3023 Budgeted Expenditure Control
3024 Prior Yr Budgeted Expenditure Ctl
3031 Transfer Control
3032 Prior Yr Transfer Control
3033 Budgeted Transfer Control
3034 Prior Yr Budgeted Transfer Control
3041 Encumbrance Control
3042 Prior Yr Encumbrance Control
3043 Reserve for Encumbrances
3044 PY Reserve for Encumbrance Ctl
3048 Reservation Control
3049 Reserve for Reservations
3051 Budgeted Change to Net Assets
3052 PY Budged Change Net Assets Ctl
FUND BALANCES
400 Invested in Capital Assets Net
Restricted Non Expendable NA
41100 Scholarships and Fellowships
41200 Research
41250 Instructional Department Uses
41300 Other Restricted Non Expendable NA
Restricted Expendable NA
42100 Scholarships and Fellowships
42200 Research
42300 Instructional Department Uses
42400 Loans
42500 Capital Projects
42600 Debt Service
42700 Other Restricted Expendable NA
490 Unrestricted Net Assets