Financial Records System Manual
Appendix
C - Subcode Listing and Descriptions Subcode Overview REVENUE & EXPENSE SUBCODES ASSET, LIABILITY, FUND BALANCE, FUND ADDITIONS & DEDUCTIONS ACCOUNT CONTROLS As of: JULY 1, 2001 | |||
| REVENUE 0001-0999 | |||
| Off Campus Revenue | 0001-0699 | ||
| IntraState Revenue | 0700-0769 | ||
| 21 Fund Revenue from 22 Funds | 0770-0799 | ||
| Interdepartmental Credits-On Campus | 08xx | ||
| Interdepartmental Credits Inter-auxiliary | 09xx | ||
| EXPENDITURES 1000-9999 | |||
| Invalid | 1000-1799 | ||
| Cost of Sales | 1800-1999 | ||
| Salary & Benefits | 2xxx | ||
| Faculty | 20xx | ||
| Administrative Professional | 21xx | ||
| Federal Faculty | 2200-2249 | ||
| Federal Administrative Professional | 2250-2299 | ||
| Graduate Research Assistants | 2300-2319 | ||
| Graduate Support Assistants | 2320-2339 | ||
| Graduate Teaching Assistants | 2340-2359 | ||
| Graduate Vet Residents | 2360-2379 | ||
| Unused | 2380-2399 | ||
| State Classified | 24xx | ||
| 1st Year Temporary Faculty | 2500-2539 | ||
| 1st Year Temporary Admin Professional | 2540-2549 | ||
| 1st Year Temporary Support Staff | 2550-2559 | ||
| Temporary Support Staff | 2560-2589 | ||
| 2nd Year Temporary Support Staff | 2590-2599 | ||
| Student Hourly | 2600-2649 | ||
| Workstudy | 2650-2699 | ||
| Miscellaneous | 27xx | ||
| Fringe Benefits | 28xx | ||
| Compensated Absences | 2900-2989 | ||
| Workstudy | 299x | ||
| Travel | 3000-3399 | ||
| In State Travel | 30xx | ||
| Out of State Travel | 31xx | ||
| International Travel | 32xx | ||
| Other Operating Expenses | 3400-5999 | ||
| Supplies | 3400-3999 | ||
| Services | 4000-5999 | ||
| Invalid | 6000-7399 | ||
| Insurance Trust Fund | 7400-7499 | ||
| Subcontracts | 7500-7799 | ||
| Utilities | 7800-7999 | ||
| Equipment | 8xxx | ||
| Indirect Costs | 9xxx | ||
| ASSETS 1xxx | |||
| Cash | 11xx | ||
| Spending Authority | 12xx | ||
| Investments | 13xx | ||
| Receivables | 14xx | ||
| Student | 1400-1419 | ||
| Commercial | 1420-1449 | ||
| Sponsored Programs | 145x | ||
| Unbilled Charges | 1460-1464 | ||
| Accrued Interest | 1465-1469 | ||
| Loans | 1470-1494 | ||
| Notes | 1495-1499 | ||
| Inventories | 15xx | ||
| Clearing | 16xx | ||
| Prepaids & Deposits | 17xx | ||
| Prepaids | 1700-1789 | ||
| Deposits with Trustee | 179x | ||
| Capital Assets | 18xx | ||
| Land | 1800-1804 | ||
| Land Improvements | 1805-1809 | ||
| Buildings | 181x | ||
| Equipment | 1820-1849 | ||
| Library Books | 185x | ||
| Construction in Progress | 1860-1899 | ||
| Due from Other Funds | 19xx | ||
| LIABILITIES 2xxx | |||
| Deposits | 20xx | ||
| Sales Tax | 2000-2049 | ||
| Housing & Other Deposits | 2050-2099 | ||
| Accounts Payable | 21xx | ||
| Payroll Accounts Pay Withholding | 22xx | ||
| Payroll Accounts Pay Withholding | 23xx | ||
| Accrued Liabilities | 24xx | ||
| Payroll Accrued Liabilities | 2400-2424 | ||
| Other Accrued Liabilities | 2425-2499 | ||
| Deferred Credits | 25xx | ||
| Advances | 26xx | ||
| Open | 27xx | ||
| Long Term Debt | 28xx | ||
| Bonds Payable | 2800-2819 | ||
| Notes Payable | 2820-2839 | ||
| Lease Payable | 2840-2859 | ||
| Intra CSU System Payable | 286x | ||
| Open | 2870-2899 | ||
| Due to Other Funds | 29xx | ||
| FUND BALANCE 3xxx | |||
| Fund Balance | 3xxx | ||
| FUND ADDITIONS 4xxx | |||
| Govt Appropriations & Transfers | 40xx | ||
| Gifts | 41xx | ||
| Grants & Contracts | 42xx | ||
| Revenue | 43xx | ||
| Plant Fund Additions | 44xx | ||
| Open | 45xx | ||
| Open | 46xx | ||
| Other Fund Additions | 47xx | ||
| Mandatory Transfers | 48xx | ||
| Non Mandatory Transfers | 49xx | ||
| FUND DEDUCTIONS 5xxx | |||
| Govt Appropriations & Transfers | 50xx | ||
| Open | 51xx | ||
| Open | 52xx | ||
| Loan Fund Deductions | 53xx | ||
| Plant Fund Deductions | 54xx | ||
| Open | 55xx | ||
| Open | 56xx | ||
| Other Fund Deductions | 57xx | ||
| Mandatory Transfers | 58xx | ||
| Non Mandatory Transfers | 59xx | ||
| SUMMARY CONTROLS 9xxx | |||
| Current Year Budget | 91x0 | ||
| Future Year Budget | 92x0 | ||
| Revenue Summary | 93x0 | ||
| Expense Summary | 95x0 | ||
| Encumbrance Summary | 96x0 | ||