Account Types
Account Types I & II that hit the General Ledger
10 - Assets
- 1A - Cash and Cash Equivalents
- 1D - Legislative Appropriations
- 1F - Accounts Receivable
- 1H - Due from Other State Agencies
- 1J - Merchandise Inventory
- 1L - Prepaid Expenses
- 1N - Loans and Notes Receivable
- 1Q - Investments
- 1W - Non-Depreciable Capital Assets
- 1X - Depreciable Capital Assets
20 - Liabilities
- 2A - Accounts Payable
- 2C - Payroll Payable
- 2D - Interest Payable
- 2E - Due to Other Agencies
- 2F - Other Liabilities
- 2G - Unclaimed Property
- 2J - Deferred Revenue
- 2L - Long Term Debt Payable
- 2N - Claims Payable
- 2P - Compensable Leave Payable
- 2Q - Payable from Restricted Assets
- 2S - Funds Held for Others
- 2U - Other Liabilities
- 2Z - Clearing
30 - Control Accounts
40 - Fund Balances
- 4A - Fund Balances
- 4C - Invested in Capital Assets
- 4E - Capital Projects
- 4J - Funds Held as Permanent Investment
- 4N - Reserves
- 4P - Debt Requirement
- 4S - Unrestricted
Account Types I & II that post to the Operating Ledger
50 - Revenue
- 5A - Net Tuition and Fees
- 5B - Tuition Discounts and Allowances
- 5C - Net Professional Fees
- 5D - Prof Fees Discounts and Allowances
- 5E - Sales and Services
- 5G - Investment Income
- 5H - Federal Contract and Grants
- 5I - State Contracts and Grants
- 5J - Local Contracts and Grants
- 5K - Private Contracts and Grants
- 5L - Gifts
- 5N - Other
- 5P - Legislative Appropriations
- 5R - Bond and CP Proceeds
- 5Z - Budget Acct - Revenue
60 - Salaries and Wages
- 6A - Salaries and Wages
- 6M - Payroll Related Costs
- 6Z - Budget Acct - Salaries and Wages
70 - Expenses
- 7A - Professional Services and Fees
- 7B - Travel
- 7C - Supplies and Materials
- 7D - Communications and Utilities
- 7E - Costs of Goods Sold
- 7F - Maintenance and Repair
- 7G - Rentals and Leases
- 7H - Printing and Reproductions
- 7I - Capital Items less than Threshold
- 7J - Capital Outlay
- 7K - Interest
- 7L - Principal
- 7M - Claims and Adjustments
- 7N - Other Comp Object
- 7Q - Other Local
- 7R - Scholarships and Fellowships
- 7U - Other Non-Operating Expense
- 7W - Pass Through to Sub-recipients
- 7X - Depreciation and Amortization
- 7Z - Budget Acct - Expenditures
80 - Transfers
- 8A - Transfers In
- 8B - Transfers Out
- 8Z - Budget Acct - Transfers
