| ACCOUNT |
|
|
|
| CONTROL |
|
TITLE & DESCRIPTION |
FPI |
|
| 1100 |
|
CLAIM ON CASH |
|
| |
|
Cash balance of the account; the amount that
is available to spend (if positive balance) or the amount that the account
is deficit (if negative balance). 11xx is automatically updated when
activity is posted against the accounts assets (1xxx, except 1100 cash),
liabilities (2xxx), fund additions (4xxx), fund deductions (5xxx), or
the sub-ledger accounts revenues and expenses. |
| 1110 |
|
RESTRICTED CASH NON-CURRENT |
|
| 1111 |
|
RESTRICTED CHECKING |
|
| 1112 |
|
RESTRICTED CASH CURRENT |
|
| |
|
To be used in the Presentation Fund (01) to record cash and cash equivalents as current or non-current at June 30 per GASB 34. The contra to 1110 and 1112 is 1111. 1100-Claim on Cash is not affected by this entry. This entry is made for financial statement presentation purposes. |
|
| 1120 |
|
MONEY MARKET FUNDS |
|
| |
|
Short term (less than 1 year) investment of
University funds in Money Market Accounts. |
| 1130 |
|
PETTY CASH & CHANGE FUNDS |
|
| |
|
A special fund set up within authorized departments
as a means of making limited recurring or small emergency purchases of
materials and services for the University or for making change. Due to
the decentralized location and handling of petty cash funds, certain procedures,
as outlined in FPI Chapter 14, and safeguards are essential. A written
request for a petty cash fund should be made by the department head through
the dean and vice president to the University Bursar's Office. For use
in the 24 or 26 funds only. |
| 1131 |
|
CHANGE FUNDS |
|
| |
|
A special fund set up within authorized departments
as a means of making change. Due to the decentralized location and handling
of change funds, certain procedures, as outlined in FPI Chapter 14, and
safeguards are essential. A written request for a change fund should be
made by the department head through the dean and vice president to the
University Bursar's Office. For use in the 24 or 26 funds only. |
| 1140 |
|
SAVINGS ACCOUNTS |
|
|
Short term (less than 1 year) investment of
University funds in Savings Accounts. |
| 1150 |
|
CERTIFICATES OF DEPOSIT |
|
|
Short term (less than 1 year) investment of
University funds in Certificates of Deposit. |
| 1151 |
|
US TREASURY BILLS |
|
|
Short term (less than 1 year) investment of
University funds in United States Treasury Bills. |
| 1152 |
|
US TREASURY NOTES |
|
|
Short term (less than 1 year) investment of
University funds in United States Treasury Notes. |
| 1153 |
|
US TREASURY BONDS |
|
|
Short term (less than 1 year) investment of
University funds in United States Treasury Bonds. |
| 1154 |
|
PREMIUM/DISCOUNT US TREASURY SECURITIES |
|
|
The premium or discount on the short term (less
than 1 year) investment of University funds in United States Treasury
securities. Premiums are the excess over face value that was paid for
the security. Discounts are the reduction in face value received for the
security. |
| 1155 |
|
OTHER LIQUID INVESTMENTS |
|
|
Other short term (less than 1 year) investments
of University funds not defined in other 11xx account controls. |
| 1156 |
|
SHORT TERM INVESTMENTS |
|
| |
|
Short term (less than 1 year) investments of University
funds for government money markets. |
|
| 1160 |
|
US GOVERNMENT SECURITIES |
|
|
Short term (less than 1 year) investment of
University funds in United States Government Securities. |
| 1169 |
|
REPURCHASE AGREEMENTS |
|
|
Short term (less than 1 year) investment of
University funds in Repurchase Agreements. |
| 1170 |
|
CERTIFICATES OF DEPOSIT WITH TRUSTEE |
|
|
Short term (less than 1 year) investment of
University funds in Certificates of Deposit that are held by a trustee
for the University. |
| 1173 |
|
MONEY MARKET FUNDS WITH TRUSTEE |
|
|
Short term (less than 1 year) investment of
University funds in Money Market Accounts that are held by a trustee for
the University. |
| 1176 |
|
US GOVERNMENT SECURITIES WITH TRUSTEE |
|
|
Short term (less than 1 year) investment of
University funds in United States Government Securities that are held
by a trustee for the University. |
| 1178 |
|
REPURCHASE AGREEMENTS WITH TRUSTEE |
|
|
Short term (less than 1 year) investment of
University funds in Repurchase Agreements that are held by a trustee for
the University. |
| 1179 |
|
UNINVESTED FUNDS |
|
|
Funds that are held by a trustee for the University
that are not invested. |
| 1200-1289 |
|
STATE APPROPRIATED SPENDING AUTHORITY |
|
|
The amount that is appropriated to Colorado
State University by the State of Colorado, via the Long Appropriation
Bill (Long Bill), to be expended on the specified purpose. |
| 1290 |
|
SELF FUNDED INVESTMENTS |
|
|
Memo recording of self funded investments from
other funds. For use by Business & Financial Services, in the 21 or
22 funds only. |
| 1291 |
|
SELF FUNDED INVESTMENTS - CONTRA |
|
|
Contra account control for 1290. |
| 1301 |
|
CERTIFICATES OF DEPOSIT |
|
|
Investment of University funds in Certificates
of Deposit for a period of more than 1 year. |
| 1310 |
|
RESTRICTED INVESTMENTS |
|
| |
|
To be used in the Presentation Fund (01) to move investments
from current unrestricted to non current restricted at June 30 per GASB
34. This entry is made for financial statement presentation purposes. |
|
| 1320 |
|
US TREASURY NOTES |
|
|
Investment of University funds in US Treasury
Notes for a period of 1 year or more. |
| 1330 |
|
US TREASURY BONDS |
|
|
Investment of University funds in US Treasury
Bonds for a period of 1 year or more. |
| 1340 |
|
REPURCHASE AGREEMENTS |
|
|
Investment of University funds in Repurchase
Agreements for a period of 1 year or more. |
| 1350 |
|
MUTUAL FUNDS |
|
|
Investment of University funds in Mutual Funds
for a period of 1 year or more. |
| 1360 |
|
PREFERRED STOCKS |
|
|
Investment of University funds in Preferred
Stocks for a period of 1 year or more. |
| 1370 |
|
COMMON STOCKS |
|
|
Investment of University funds in Common Stocks
for a period of 1 year or more. |
| 1380 |
|
OTHER INVESTMENTS |
|
|
Other long term investments of University funds
not defined in other 13xx account controls. |
| 1390 |
|
CERTIFICATES OF DEPOSIT WITH TRUSTEE |
|
|
Investment of University funds in Certificates
of Deposit for a period of 1 year or more that are held by a trustee for
the University. |
| 1391 |
|
INVESTMENTS WITH TRUSTEE |
|
|
Investment of University funds in miscellaneous
instruments for a period of 1 year or more that are held by a trustee
for the University. |
| 1392 |
|
MET LIFE DEFERRED COMPENSATION |
|
| |
|
For use by Payroll only. |
|
| 1393 |
|
MONEY MARKET FUNDS WITH TRUSTEE |
|
|
Investment of University funds in Money Market
Accounts for a period of 1 year or more that are held by a trustee for
the University. |
| 1394 |
|
VALIC DEFERRED COMPENSATION |
|
| |
|
For use by Payroll only. |
|
| 1396 |
|
US GOVERNMENT SECURITIES WITH TRUSTEE |
|
|
Investment of University funds in US Government
Securities for a period of 1 year or more that are held by a trustee for
the University. |
| 1398 |
|
REPURCHASE AGREEMENTS WITH TRUSTEE |
|
|
Investment of University funds in Repurchase
Agreements for a period of 1 year or more that are held by a trustee for
the University. |
| 1399 |
|
PREMIUM/DISCOUNT US TREASURIES |
|
|
The premium or discount on the long term (1
year or more) investment of University funds in United States Treasury
securities. Premiums are the excess over face value that was paid for
the security. Discounts are the reduction in face value received for the
security. |
| 1400 |
|
POOLED INSTALLMENTS - FUTURE DUE |
|
| 1401 |
|
POOLED INSTALLMENTS - CURRENT DUE |
|
| 1402 |
|
POOLED INSTALLMENTS - PAST DUE |
|
| |
|
Pooled receivable accounts for transactions that are part of the ARIES Accounts Receivable installment payment plan. |
|
| 1403 |
|
POOLED CONTRACTS RECEIVABLE |
|
| |
|
Pooled receivable account for ARIES Accounts Receivable transactions that are contracted to be paid by a third party payor. |
|
| 1410 |
|
STUDENT ACCOUNTS RECEIVABLE-ARIES |
|
|
Amounts owed the University by students for
tuition, fees, housing and other charges that are billed through the Student
Accounts Receivable office via the Student Accounts Receivable System
(ARIES). |
| 1411 |
|
STUDENT ACCOUNTS RECEIVABLE-ARIES-CONTRA |
|
|
Distribution of the balance forward, conversion
amount, from the Student Receivable System (SRS) to the Student Accounts
Receivable System (ARIES), among the funds that bill student customers. |
| 1412 |
|
ALLOWANCE FOR DOUBTFUL ACCOUNTS STUDENT RECEIVABLE |
|
|
Amounts (or reserve) set aside for uncollectible
(bad debt expense) student accounts receivable. |
| 1413 |
|
ALLOWANCE FOR DOUBTFUL ACCOUNTS STUDENT CONTRA |
|
|
Distribution of uncollectible Student Accounts
Receivable among the funds that bill students. |
| 1414 |
|
GENERAL FEES RECEIVABLE |
|
|
Distribution of general fees among the funds
that bill student customers. |
| 1415 |
|
COMMERCIAL ACCOUNTS RECEIVABLE-ARIES |
|
|
Amounts owed the University by customers/non-students
for a variety of materials or services performed by a department of the
University, billed via the Student Accounts Receivable System (ARIES).
Examples include veterinary, soils testing, child care, married student
housing and computing services. |
| 1416 |
|
COMMERCIAL ACCOUNTS RECEIVABLE-ARIES-CONTRA |
|
|
Distribution of the balance forward, conversion
amount, from the Commercial Accounts Receivable System (CRS) to the Student
Accounts Receivable System (ARIES), among the funds that bill commercial
customers. |
| 1417 |
|
ALLOWANCE FOR DOUBTFUL ACCOUNTS COMMERCIAL RECEIVABLE |
|
|
Amounts (or reserve) set aside for uncollectible
(bad debt expense) commercial accounts receivable. |
| 1418 |
|
ALLOWANCE FOR DOUBTFUL ACCOUNTS COMMERCIAL CONTRA |
|
|
Distribution of uncollectible Commercial Accounts
Receivable among the funds that bill non-students. |
| 1420 |
|
COMMERCIAL ACCOUNTS RECEIVABLE |
|
|
Amounts owed the University by customers/non-students
for a variety of materials or services performed by a department of the
University. Examples include veterinary, soils testing, child care, married
student housing and computing services. These charges are billed via Sales/Service
invoices through the Commercial Accounts Receivable office - Commercial
Accounts Receivable System (CRS). |
| 1421 |
|
COMMERCIAL ACCOUNTS RECEIVABLE CONTRA |
|
|
Distribution of Commercial Accounts Receivable
among the funds that bill customers/non-students. |
| 1422 |
|
ALLOWANCE FOR DOUBTFUL ACCOUNTS COMMERCIAL RECEIVABLE |
|
|
Amounts (or reserve) set aside for uncollectible
(bad debt expense) commercial accounts receivable. |
| 1423 |
|
ALLOWANCE FOR DOUBTFUL ACCOUNTS COMMERCIAL CONTRA |
|
|
Distribution of uncollectible Commercial Accounts
Receivable among the funds that bill customers/non-students. |
| 1424 |
|
CASHIER ADJUSTMENT COMMERCIAL ACCOUNTS RECEIVABLE |
|
|
An adjustment to a particular customers/non-student
account with Commercial Accounts Receivable, made by the Cashier's Office. |
| 1425 |
|
TRAVEL EXPENSE ADVANCE |
|
|
Amounts advanced to University travelers for
out of pocket expenses to be incurred, but not covered by the Diners'
Club Card. Expenses may include registration fees, tips, taxi fares, road
tolls, meals or other charges not payable by credit card. For use by Business
& Financial Services only. |
| 1426 |
|
PAYROLL ADVANCE PAYBACK |
|
|
For use by Payroll only. |
| 1427 |
|
ATHLETIC CARD PAYROLL DEDUCTION |
|
|
Amounts owed the Athletic Department for season
tickets that will be paid via CSU payroll deduction. |
| 1428 |
|
SHORT CHECKS |
|
|
Amounts owed the University for checks that
have not been honored by the person's bank and returned to the University
as unpaid. |
| 1429 |
|
RECEIVABLE FROM VENDORS |
|
|
Amounts owed the University for paid goods that
have been returned by the University to the ordering company or a price
adjustment. Also referred to as a credit memo. |
| 1430 |
|
STUDENT HEALTH RECEIVABLE - STUDENT ACCOUNTS RECEIVABLE |
|
|
Amounts owed the Student Health Center that
hasn't been billed through Student Accounts Receivable. For use by Student
Health only. |
| 1431 |
|
INJURY LEAVE RECEIV |
|
|
Amounts owed the University for
injury leave. For use by Payroll only. |
| 1432 |
|
THIRD PARTY RECEIVABLE |
|
| |
|
Amounts owed the University from third party insurance
companies. For use by Hartshorn Health Service only. |
|
| 1435 |
|
COLLECTION COSTS RECEIVABLE |
|
| |
|
Amounts owed the University for collection agency costs
from students who have received either a Perkins or Health Professions
Student Loan. |
|
| 1436 |
|
COLLECTION COSTS RECOVERED |
|
|
Contra account control for 1435. |
| 1437 |
|
OTHER RECEIVABLES |
|
|
Receivables owed the University not defined
in other 14xx account controls. |
| 1438 |
|
ALLOWANCE FOR DOUBTFUL ACCOUNTS OTHER |
|
|
Amounts (or reserve) set aside for other uncollectible
(bad debts) receivables not defined in other 14xx account controls. |
| 1439 |
|
CREDIT CARD DELAY RECEIVABLE |
|
|
Accounts Receivable Credit Card Delay is to
be used by university departments who will function as credit card merchants.
A receivable will be recorded for the time delay from the time the credit
card receipt is recorded at the bank until the time the bank credits the
merchant for the cash. This accounts receivable will be considered a Commercial
Accounts Receivable and will be a short-term receivable. |
| 1440 |
|
INTRA FUND RECEIVABLES - SAME AGENCY |
|
|
Amounts owed the University from another CSU
Cost Center within the same COFRS fund and agency. |
| 1441 |
|
INTER FUND RECEIVABLES - SAME AGENCY |
|
|
Amounts owed the University from another CSU
Cost Center assigned to a different COFRS fund, but another State Agency. |
| 1442 |
|
INTRA CSU SYSTEM SHORT TERM RECEIVABLES |
|
|
Amounts owed the University from the Board of
Governor's of the Colorado State University System or the University of
Southern Colorado, due less than 1 year. |
| 1445 |
|
INTRA CSU SYSTEM LONG TERM RECEIVABLES |
|
|
Amounts owed the University from the Board of
Governor's of the Colorado State University System or the University of
Southern Colorado, due in 1 year or more. |
| 1446 |
|
INTRA FUND RECEIVABLES - OTHER AGENCY |
|
|
Amounts owed the University from another cost
center within the same COFRS fund, but another State agency. |
| 1447 |
|
INTER FUND RECEIVABLES - OTHER AGENCY |
|
|
Amounts owed the University from another cost
center that has neither the same COFRS fund nor agency. |
| 1448 |
|
INTER FUND LONG TERM RECEIVABLES - OTHER AGENCY |
|
|
Amounts owed the University from another cost
center that has neither the same COFRS fund nor agency, due in one year
or more. |
| 1449 |
|
INTER FUND RECEIVABLE COLLEGE OPPORTUNITY FUND |
|
|
Amounts owed to the University from the State
of Colorado for the College Opportunity Fund. |
| 1450 |
|
BILLED RECEIVABLES – FEDERAL AGENCIES |
|
| 1451 |
|
BILLED RECEIVABLES – COLORADO HIGHER EDUCATION
AGENCIES |
|
| 1452 |
|
BILLED RECEIVABLES – COLORADO NOT HIGHER EDUCATION
AGENCIES |
|
| 1453 |
|
BILLED RECEIVABLES – PRIVATE & LOCAL AGENCIES |
|
|
Amounts owed the University for Contract & Grants
that have been billed. |
| 1460 |
|
UNBILLED RECEIVABLES – FEDERAL AGENCIES |
|
| 1461 |
|
UNBILLED RECEIVABLES – COLORADO HIGHER EDUCATION
AGENCIES |
|
| 1462 |
|
UNBILLED RECEIVABLES – COLORADO NOT HIGHER EDUCATION
AGENCIES |
|
| 1463 |
|
UNBILLED RECEIVABLES – PRIVATE & LOCAL AGENCIES |
|
|
Amounts owed the University for Contract & Grants
that have not yet been billed. |
| 1464 |
|
UNBILLED RECEIVABLES – FEDERAL AGENCIES CONTRA |
|
| |
|
Contra account control to 145x or 146x. |
|
| 1468 |
|
STUDENT LOANS RECEIVABLE CURRENT |
|
|
Amounts owed the University by students who
have received a student loan awarded by Colorado State University and
collected through the University's Student Loans Receivable office, due
less than 1 year. Loan programs include Perkins, Health Professions,
Webster-Barnes and Short-Term Consolidated Loans. |
| 1469 |
|
STUDENT LOANS RECEIVABLE VETERINARY MEDICINE |
|
|
Amounts owed the University from students enrolled
in the Graduate Professional Veterinary Medicine Program for Perkins
student loans. |
| 1470 |
|
STUDENT LOANS RECEIVABLE NONCURRENT |
|
|
Amounts owed the University by students who
have received a student loan awarded by Colorado State University and
collected through the University's Student Loans Receivable office, due
in 1 year or more. Loan programs include Perkins, Health Professions,
Webster-Barnes and Short-Term Consolidated Loans. |
| 1471 |
|
LOAN PRINCIPAL COLLECTED |
|
|
Total principal amount collected since the inception
of the loan program. |
| 1472 |
|
PRINCIPAL CANCELED TEACHER DEFERRED |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
a teacher cancellation on a National Defense Loan received prior to June
1972. |
| 1473 |
|
PRINCIPAL CANCELED TEACHER DIRECT |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
teacher cancellations on National Direct Student Loans/Perkins Loans
received after June 1972. |
| 1474 |
|
PRINCIPAL CANCELED DEATH |
|
|
Principal loan balance that has been canceled
from the inception of the loan program due to the death of the borrower |
| 1475 |
|
PRINCIPAL CANCELED DISABILITY |
|
|
Principal loan balance that has been canceled
from the inception of the loan program due to the long term disability
of the borrower. |
| 1476 |
|
PRINCIPAL CANCELED BANKRUPTCY |
|
|
Principal loan balance that has been canceled
from the inception of the loan program due to the bankruptcy of the borrower. |
| 1477 |
|
PRINCIPAL CANCELED MILITARY |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
a cancellation due to military service. |
| 1478 |
|
PRINCIPAL ADJUSTMENT OTHER |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
a cancellation due to reasons not defined in other 147x account controls. |
| 1479 |
|
PRINCIPAL CANCELED PEACE CORPS |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
a cancellation due to service in the Peace Corps or VISTA program. |
| 1480 |
|
PRINCIPAL CANCELED LAW ENFORCEMENT |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
a cancellation due to service in law enforcement professions. |
| 1481 |
|
INTEREST RECEIVABLE STUDENT LOANS |
|
|
Amounts owed the University by borrowers for
interest that has accrued on principal loan amounts due. |
| 1482 |
|
DEFAULTED LOAN US GOVERNMENT |
|
|
Student loan balances turned over to the US
Government for collection due to the borrower defaulting (non-payment)
on a student loan. |
| 1483 |
|
ALLOWANCE FOR UNCOLLECTED LOANS |
|
|
Amounts (or reserve) set aside for uncollectible
(bad debt expense) student loans receivable. |
| 1484 |
|
DEFAULTED WRITE OFF |
|
|
Student loan balances written off the University's
accounting records. These loans have been deemed uncollectible |
| 1485 |
|
LATE PAYMENT CHARGE RECEIVABLE LOANS |
|
|
Amounts owed the University for late payment
charges from students who have received either a Perkins or Health Professions
Student Loan. |
| 1486 |
|
ALLOWANCE FOR CURRENT LOAN RECEIVABLES |
|
| |
|
Amounts (or reserve) set aside for uncollectible (bad
debt expense) current student loans receivable. |
|
| 1487 |
|
STUDENT LOANS RECEIVABLE NEGATIVE PAYMENT |
|
|
An adjustment to a particular student's loan
account with Student Loans Receivable, made by the Cashier's Office. |
| 1488 |
|
STUDENT LOANS CLEARING CONSOLIDATED LOAN |
|
|
Funds received by the Cashier's Office prior
to disbursement by Student Loans Receivable to Short-Term Student Loan
principal, interest and late fees. |
| 1489 |
|
STUDENT LOANS CLEARING PERKINS & HEALTH PROFESSIONS LOANS |
|
|
Funds received by the Cashier's Office prior
to disbursement by Student Loans Receivable to Perkins and/or Health Professions
Loans principal, interest, late fees and collection costs. |
| 1490 |
|
PRINCIPAL ASSIGNMENT DISABILITY |
|
| |
|
Principal loan balance that has been assigned to the
federal government due to disability of the borrower. |
|
| 1492 |
|
PRINCIPAL CANCELED TEACHING |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
a cancellation due to teaching services in specific subject matters. |
| 1493 |
|
PRINCIPAL CANCELED CHILD CARE |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
a cancellation due to child/family/early intervention services. |
| 1494 |
|
PRINCIPAL CANCELED NURSING |
|
|
Principal loan balance that has been canceled
from the inception of the loan program for borrowers who have received
a cancellation due to nursing/medical technician services. |
| 1495 |
|
LONG TERM RECEIVABLE |
|
|
Amounts owed the University where a written
contract or promissory note exists detailing the loan terms and repayment
schedule. |
| 1496 |
|
ALLOWANCE FOR UNCOLLECTIBLE NOTES |
|
|
Amounts (or reserve) set aside for uncollectible
(bad debt expense) notes receivable. |
| 15xx |
|
INVENTORIES |
|
|
Goods or materials held for issue or sale, held
in a warehouse or storeroom for transfer to a user, and all goods to be
consumed as a product or service, which are to be issued to a University
department or outside agency. |
|
151x |
GENERAL MATERIALS & SUPPLIES |
|
|
Inventories not otherwise identified in other
15xx account controls. |
|
152x |
TEXTBOOKS |
|
|
Bookstore textbook inventory. |
|
1530 |
FOOD & FOOD SUPPLIES |
|
|
Food and food supply inventory. |
|
1540 |
DRUGS & MEDICINE |
|
|
1541
|
IMMUNIZATION INVENTORY |
|
|
Drug and medical supply inventory. |
|
1550 |
LIVESTOCK INVENTORY |
|
|
Livestock inventory. |
|
1555 |
SEMEN INVENTORY |
|
|
Animal semen inventory held by the Equine Sciences
program. |
|
1560 |
SURPLUS PROPERTY |
|
|
University property that is obsolete, surplus
or damaged that is being held by the Purchasing Department prior to being
sold. |
|
1570 |
OIL & PETROLEUM INVENTORY |
|
|
Oil and petroleum inventory held by the Facilities
Management Department. |
|
1580 |
WORK IN PROCESS |
|
|
Inventories and labor incorporated into products
for customers or other departments but which have not been billed out. |
|
159x |
INVENTORY OUT CONTRA |
|
|
Goods or materials removed from inventory for
sales. This account control is closed to 1510-1570 at year-end. |
| 1600 |
|
SUSPENSE CLEARING |
|
|
Batch transactions with an invalid account or
subcode are processed by the FRS System to a clearing account (suspense).
1600 is the total of all transactions currently in suspense. Must have
a zero balance at fiscal year-end. For use in the Suspense (20) Fund only. |
| 1610 |
|
CASHIER CLEARING |
|
|
Temporary clearing account for cashier activity.
Must have a zero balance at fiscal year-end. |
| 1620 |
|
PAYROLL CLEARING |
|
|
Temporary clearing account for payroll activity.
Must have a zero balance at fiscal year-end. |
| 1621 |
|
COBRA CLEARING |
|
|
Temporary clearing account for payroll activity
related to the Consolidated Omnibus Budget Reconciliation Act (COBRA).
Must have a zero balance at fiscal year-end. |
| 1622 |
|
FACULTY/ADMINISTRATIVE PROFESSIONAL LEAVE WITHOUT PAY
CLEARING |
|
|
Temporary clearing account for payroll activity
related to faculty or administrative professional leave without pay. Must
have a zero balance at fiscal year-end. |
| 1623 |
|
STATE CLASSIFIED LEAVE WITHOUT PAY CLEARING |
|
|
Temporary clearing account for payroll activity
related to state classified employee leave without pay. Must have a zero
balance at fiscal year-end. |
| 1625 |
|
IMPREST PAYROLL CLEARING |
|
|
Temporary clearing account for payroll activity
related to the payroll imprest bank account. Must have a zero balance
at fiscal year-end. |
| 1626 |
|
ER COSTING |
|
| 1627 |
|
ER BALANCING |
|
|
For use by Payroll only. |
| 1630 |
|
MISCELLANEOUS SERVICE CLEARING |
|
|
Temporary clearing account for miscellaneous
items not otherwise defined in another 16xx account control. Must have
a zero balance at fiscal year-end. |
| 1631 |
|
RESEARCH EQUIPMENT LEASE PROGRAM CLEARING |
|
|
Temporary clearing account for the Research
Equipment Lease Program. Must have a zero balance at fiscal year-end. |
| 1635 |
|
ATHLETIC TRAVEL CLEARING |
|
|
Temporary clearing account for athletic travel
activity. Must have a zero balance at fiscal year-end. |
| 1636 |
|
TRAVEL ADVANCE RECEIVABLE CLEARING |
|
|
Temporary clearing account for travel advance
activity. Must have a zero balance at fiscal year-end. |
| 1640 |
|
UNIDENTIFIED CHECK CLEARING |
|
|
Temporary clearing account for unidentified
check activity. Must have a zero balance at fiscal year-end. |
| 1645 |
|
FINANCIAL AID CLEARING |
|
|
Temporary clearing account for financial aid
activity. Must have a zero balance at fiscal year-end. |
| 1655 |
|
BANK CORRECTION CLEARING |
|
|
Temporary clearing account for bank correction
and credit card activity. Must have a zero balance at fiscal year-end. |
| 1660 |
|
ARIES CASH CLEARING |
|
| |
|
Clearing account used for payment receipts. For use by ARIES Accounts Receivable and CashNet. |
|
| 1661 |
|
RETURNED CHECK CLEARING |
|
| |
|
Clearing account used for the ARIES Accounts Receivable refunds interface to FRS. |
|
| 1662 |
|
CONTRACTS CLEARING |
|
| |
|
Clearing account used by ARIES Accounts Receivable to move charges from the student to their third party sponsor. |
|
| 1663 |
|
UNAPPLIED PAYMENTS |
|
| 1664 |
|
UNAPPLIED FINANCIAL AID |
|
| 1665 |
|
UNAPPLIED EXEMPTIONS |
|
| 1666 |
|
UNAPPLIED REFUNDS |
|
| 1667 |
|
UNAPPLIED DEPOSITS |
|
| 1668 |
|
UNAPPLIED INSTALLMENTS |
|
| |
|
Clearing accounts used by ARIES Accounts Receivable in the payment application process. |
|
| 1680 |
|
PAYEE CLEARING ACCOUNT |
|
|
Temporary clearing account for checks cashed
by CSU that should be paid to another payee. Must have a zero balance
at fiscal year-end. |
| 1710 |
|
PREPAID INSURANCE |
|
|
Advance payment of insurance expenses that benefit
future fiscal years. |
| 1720 |
|
PREPAID POSTAGE |
|
|
Advance payment of postage expenses that benefit
future fiscal years. |
| 1730 |
|
PREPAID LEASES |
|
|
Advance payment of lease expenses that benefit
future fiscal years. |
| 1740 |
|
OTHER PREPAIDS |
|
|
Advance payment of other expenses that benefit
future fiscal years, not defined in another 1700-1739 account control. |
| 1750 |
|
OTHER DEPOSITS |
|
|
University funds on deposit with outside agencies,
sponsors or individuals. Examples include facility rent, phone, conference
and other miscellaneous deposits. |
| 1760 |
|
DEFERRED CHARGES |
|
|
Advance payment of summer session non-payroll
expenses. For use in 13 & 25 funds only. |
| 1761 |
|
INTERGOVERNMENTAL TRANSACTIONS UNDISTRIBUTED CHARGES |
|
|
Temporary clearing account for intergovernmental
transactions (IT) activity with another State of Colorado agency. Must
have a zero balance at fiscal year-end. |
| 1780 |
|
PREPAID SPONSOR EXPENSE |
|
|
Used to record a prepaid expense on a sponsored
program account. Used when the account is overspent, but additional funds
are expected from the sponsoring agency. |
| 179x |
|
DEPOSITS |
|
| |
1793 |
DEPOSIT WITH SPECIAL BANK ACCOUNT |
|
| |
1794 |
DEPOSIT WITH UNITED BANK |
|
| |
1795 |
DEPOSIT WITH TRUSTEE |
|
| |
1796 |
INVESTMENT HELD BY FOUNDATION |
|
| |
1797 |
DEPOSIT WITH FOUNDATION |
|
|
University cash on deposit with third parties. |
| 18xx |
|
CAPITAL ASSETS |
|
|
Tangible or physical property of the University
that are of a permanent or relatively fixed nature that benefit a program
for more than one year. |
| |
1801 |
LAND |
|
|
The direct cost of land acquisition, legal fees,
and site preparation costs and the cost of demolishing unwanted structures
on the land. |
| |
1802 |
LAND-CAPITAL LEASE |
|
|
The direct cost of land acquisition when land
is leased thru a lease/purchase arrangement. |
| |
1804 |
ACCUMULATED DEPRECIATION IMPROVEMENTS TO
LAND |
|
|
The cost associated with improvements to land
losing their value. The costs of such assets are expended in a systematic
manner over the useful life of the asset. |
| |
1805 |
DEPRECIABLE IMPROVEMENTS TO LAND |
|
|
All depreciable improvements to land costing
in excess of $50,000, including utility lines, streets, sidewalks, parking
areas landscaping, fencing, etc. |
| |
1806 |
INVESTMENT LEASEHOLD LAND |
|
|
Permanent improvements by the tenant to leased
land that is in excess of $50,000. Examples include parking lot surfacing. |
| |
1807 |
ACCUMULATED DEPRECIATION LEASEHOLD LAND |
|
|
The cost associated with leasehold land losing
their value. The costs of such assets are expended in a systematic manner
over the useful life of the asset. |
| |
1808 |
NON-DEPRECIABLE IMPROVEMENTS TO LAND |
|
|
All non-depreciable improvements to land costing
in excess of $50,000, including utility lines, streets, sidewalks, parking
areas landscaping, fencing, etc. |
| |
1809 |
BUILDINGS CAPITAL LEASE |
|
|
To record building acquisition when the building
is leased thru a lease/purchase arrangement. |
| |
1810 |
BUILDINGS & IMPROVEMENTS |
|
|
All structural elements of buildings, including
the shells and components such as heating, air-conditioning, and elevators.
Equipment that is merely attached or fastened to the building should be
classified as equipment to the extent feasible. Structural remodeling
and additions costing in excess of $50,000 completed subsequent to the
original building construction should be included under buildings as improvements
to buildings. |
| |
1811 |
INVESTMENT LEASEHOLDS BUILDINGS |
|
|
Permanent improvements by the tenant to leased
buildings that are in excess of $50,000. Examples include interior walls,
plumbing and electrical wiring. |
| |
1812 |
ACCUMULATED DEPRECIATION BUILDINGS |
|
|
The cost associated with buildings acquired
thru direct purchase losing their value. The costs of such assets are
expended in a systematic manner over the useful life of the asset. |
| |
1813 |
ACCUMULATED DEPRECIATION LEASEHOLD BUILDINGS |
|
|
The cost associated with leasehold buildings
losing their value. The costs of such assets are expended in a systematic
manner over the useful life of the asset. |
| |
1814 |
ACCUMULATED DEPRECIATION BUILDINGS CAPITAL
LEASE |
|
|
The cost associated with buildings acquired
thru a lease/purchase arrangement losing their value. The costs of such
assets are expended in a systematic manner over the useful life of the
asset. |
| |
1815 |
UNAMORTORTIZED BOND ISSUE COSTS |
|
|
Bond Issuance Costs incurred at the time of
the bond sale. Bond issuance costs include bond insurance, underwriting
costs and other costs associated to issuance of the bond. Annually, over
the life of the bond, a percentage of the Unamortized Bond Costs will
be recorded as an expense reducing this account control. |
| |
1820 |
EQUIPMENT SEPARATE FROM BUILDING |
|
|
Value of equipment separate from buildings. |
| |
1821 |
EQUIPMENT UNIVERSITY TITLE |
|
|
Items that are not considered an integral part
of a University building are nonexpendable, do not lose their identity
through incorporation into a more complex unit, and have a unit cost of
$5,000 (state or federally funded) and a useful life of more than one
year. Examples are machinery (which is not part of a building's mechanical
system); furniture and furnishings; instructional and research equipment;
athletic and recreational equipment; household, hospital and library equipment;
aircraft and watercraft. This equipment will be assigned a CSU property
decal. |
| |
1822 |
ACCUMULATED DEPRECIATION EQUIPMENT SEPARATE
FROM BUILDINGS |
|
|
The cost associated with equipment separate
from buildings losing their value. The costs of such assets are expended
in a systematic manner over the useful life of the asset.
|
| |
1823 |
EQUIPMENT IN PROCESS |
|
| |
|
Capitalized costs associated with equipment. |
|
| |
1824 |
21 FUND INTERNAL CAPITAL CONSTRUCTION |
|
|
Capital construction projects funded from internal
sources. For use by Business & Financial Services in the 21 fund only. |
| |
1825 |
VEHICLES $5000 OR MORE |
|
|
Value of University-owned vehicles costing $5000
or more. |
| |
1826 |
SOFTWARE |
|
|
The cost associated with the purchase or contractual
development of computer software. Software purchased, as part of an existing
hardware system that cannot be readily assigned a separate cost should
be capitalized as part of the computer equipment. |
| |
1827 |
SOFTWARE CAPITAL LEASE |
|
|
The cost associated with the purchase
of software acquired thru a lease/purchase arrangement. |
| |
1828 |
ACCUMULATED DEPRECIATION SOFTWARE - CAPITAL
LEASE |
|
|
The cost associated with software acquired thru
a lease/purchase arrangement losing their value. The costs of such assets
are expended in a systematic manner over the useful life of the asset. |
| |
1830 |
ACCUMULATED DEPRECIATION EQUIPMENT |
|
|
The cost associated with equipment losing their
value. The costs of such assets are expended in a systematic manner over
the useful life of the asset. |
|
1831 |
ACCUMULATED DEPRECIATION SOFTWARE |
|
|
The cost associated with software losing their
value. The costs of such assets are expended in a systematic manner over
the useful life of the asset. |
|
1832 |
ACCUMULATED DEPRECIATION VEHICLES |
|
|
The cost associated with vehicles losing their
value. The costs of such assets are expended in a systematic manner over
the useful life of the asset. |
| |
1833 |
VEHICLES - CAPITAL LEASE |
|
| |
|
To record vehicle ($5000 or more) acquisitions when the
vehicle is leased thru a capital lease/purchase agreement. |
|
| |
1834 |
ACCUMULATED DEPRECIATION VEHICLES - CAPITAL LEASE |
|
| |
|
To record accumulated depreciation for vehicles ($5000
or more) acquired thru a capital lease/purchase agreement. |
|
| |
1840 |
ACCUMULATED DEPRECIATION EQUIPMENT CAPITAL LEASE |
|
|
To record accumulated depreciation
for equipment acquired thru a capital lease/purchase agreement. |
|
1841 |
EQUIPTMENT CAPITAL LEASE |
|
|
To record equipment acquisition when equipment
is leased thru a lease/purchase arrangement. |
|
1842 |
CONDITIONAL TITLE EQUIPMENT |
|
|
Equipment with a construction and/or acquisition
cost of $5,000 or more having a useful life of more than one year, where
the University does not have final title to the equipment. |
|
1843 |
CONDITIONAL TITLE EQUIPMENT DROPPED PROJECTS |
|
|
Non-federal equipment with a construction and/or
acquisition cost of $5,000 or more having a useful life of more than one
year, where the University does not have final title to the equipment. |
|
1844 |
FEDERAL OWNED EQUIPMENT |
|
|
Equipment with a construction and/or acquisition
cost of $5,000 or more having a useful life of more than one year, funded
by federal resources. The federal agency retains title to this equipment. |
| |
1845 |
FEDERAL OWNED EQUIPMENT CONTRA |
|
|
Contra account control for 1844. |
| |
1846 |
NONFEDERAL SPONSOR OWNED EQUIPMENT |
|
|
Equipment with a construction and/or acquisition
cost of $5,000 or more having a useful life of more than one year, funded
by a non-federal government sponsor. The sponsor retains title to this
equipment. |
| |
1847 |
NONFEDERAL SPONSOR OWNED EQUIPMENT CONTRA |
|
|
Contra account control for 1846. |
| |
1848 |
FEDERAL GOVERNMENT FURNISHED EQUIPMENT |
|
|
Value of equipment furnished to the University
at no cost but remains federal owned equipment. Recorded on CSU's books
for control of equipment. |
| |
1849 |
FEDERAL GOVERNMENT FURNISHED EQUIPMENT CONTRA |
|
|
Contra account control for 1848. |
| |
1850 |
LIBRARY BOOKS |
|
|
Collections of books, bound periodicals acquired
for the Morgan Library collection. |
| |
1851 |
FILM LIBRARY |
|
|
Collections of films, slides & audio visual
materials acquired for the Morgan Library collection. |
| |
1852 |
ACCUMULATED DEPRECIATION LIBRARY BOOKS |
|
|
The cost associated with library books losing
their value. The costs of such assets are expended in a systematic manner
over the useful life of the asset. |
| |
1853 |
ACCUMULATED DEPRECIATION FILM LIBRARY |
|
|
The cost associated with the film library losing
their value. The costs of such assets are expended in a systematic manner
over the useful life of the asset. |
| |
1854 |
NON-DEPRECIABLE COLLECTIBLE OBJECTS |
|
|
The cost associated with the acquisition, by
purchase, gift, creative/artistic endeavor or other means, of non-depreciable
assets that are considered works of art, historical treasures or collectable
objects. |
| |
1855 |
DEPRECIABLE COLLECTIBLE OBJECTS |
|
|
The cost associated with the acquisition, by
purchase, gift, creative/artistic endeavor or other means, of depreciable
assets that are considered works of art, historical treasures or collectable
objects. |
| |
1856 |
ACCUMULATED DEPRECIATION COLLECTIBLE OBJECTS |
|
|
The cost associated with art, historical treasures
or collectable objects losing their value. The costs of such assets are
expended in a systematic manner over the useful life of the asset. |
| 1860-1889 |
|
CONSTRUCTION IN PROGRESS |
|
|
Various capitalized costs associated with constructing
a building funded through Capital Construction. |
| |
1860 |
ARCHITECT/ENGINEERING FEES |
|
| |
1861 |
ENGINEERING SERVICES |
|
| |
1862 |
MATERIALS TESTS |
|
| |
1863 |
SURVEYS |
|
| |
1864 |
SITE INVESTIGATION |
|
| |
1865 |
INSPECTION |
|
| |
1866 |
CONTROLLED MAINTENANCE FEES |
|
| |
1867 |
STRUCTURE NEW |
|
| |
1868 |
STRUCTURE REMODEL |
|
| |
1869 |
SITE WORK CONSTRUCTION |
|
| |
1870 |
LANDSCAPE |
|
| |
1871 |
UTILITIES CONSTRUCTION |
|
| |
1872 |
CAPITALIZED INTEREST |
|
| |
1873 |
EQUIPMENT FIXED |
|
| |
1874 |
EQUIPMENT MOVEABLE |
|
| |
1875 |
EQUIPMENT MOVEABLE UNDER $5000 |
|
| |
1876 |
ADMINISTRATIVE EXPENSE |
|
| |
1877 |
INSURANCE |
|
| |
1878 |
MISCELLANEOUS FEES |
|
| |
1879 |
CONSTRUCTION INCOMPLETE PROJECT |
|
| |
1880 |
LAND/LAND IMPROVEMENTS NOT IN SERVICE |
|
| |
1881 |
BUILDINGS/BUILDING IMPROVEMENTS NOT IN SERVICE |
|
| |
1882 |
EQUIPMENT NOT IN SERVICE |
|
| |
1883 |
LEASED EQUIPMENT NOT IN SERVICE |
|
|
The University has received title to these
assets but they have not been placed in service in the current fiscal
year. |
| |
1890 |
OTHER FIXED ASSETS |
|
|
Other assets not otherwise identified in another
18xx code. |
| |
1891 |
ACCUMULATED DEPRECIATION OTHER FIXED ASSETS |
|
|
The cost associated with other fixed assets
losing their value. The costs of such assets are expended in a systematic
manner over the useful life of the asset. |
| 19xx |
|
DUE FROM... |
|
|
Receivable from inter-fund borrowing
used to provide temporary working capital. Short term due from is defined
as less than 1 year. Long term due from is defined as 1 year or more.
See also 29xx - Due To. Journal entry must be formatted:
Debit 0Axxxx-19BC or 0Axxxx-29BC
Credit 0Bxxxx-29AC or 0Bxxxx-19AC |
| |
1910 |
DUE FROM CURRENT APPROPRIATED FUNDS SHORT
TERM |
|
| |
1920 |
DUE FROM CURRENT SELF FUNDED ACTIVITIES SHORT
TERM |
|
| |
1930 |
DUE FROM CURRENT RESTRICTED FUNDS SPONSORED
SHORT TERM |
|
| |
1940 |
DUE FROM CURRENT RESTRICTED FUNDS GIFT FUND
SHORT TERM |
|
| |
1950 |
DUE FROM STUDENT LOAN FUND SHORT TERM |
|
| |
1970 |
DUE FROM PLANT FUNDS SHORT TERM |
|
| |
1980 |
DUE FROM WORK ORDER LEDGER SHORT TERM |
|
| |
1990 |
DUE FROM AGENCY FUND SHORT TERM |
|
| |
1915 |
DUE FROM CURRENT APPROPRIATED FUNDS LONG
TERM |
|
| |
1925 |
DUE FROM CURRENT SELF FUNDED ACTIVITIES LONG
TERM |
|
| |
1935 |
DUE FROM CURRENT RESTRICTED FUNDS SPONSORED
LONG TERM |
|
| |
1945 |
DUE FROM CURRENT RESTRICTED FUNDS GIFT FUND
LONG TERM |
|
| |
1955 |
DUE FROM STUDENT LOAN FUND LONG TERM |
|
| |
1975 |
DUE FROM PLANT FUNDS LONG TERM |
|
| |
1985 |
DUE FROM WORK ORDER LEDGER LONG TERM |
|
| |
1995 |
DUE FROM AGENCY FUND LONG TERM |
|
| 2020 |
|
TAX COLORADO SALES |
|
|
Colorado sales tax collected from taxable retail
sales. |
| 2022 |
|
TAX FORT COLLINS SALES |
|
|
Fort Collins sales tax collected from taxable
retail sales. |
| 2023 |
|
TAX LARIMER COUNTY |
|
|
Larimer County open space tax collected from
taxable retail sales. |
| 2024 |
|
TAX FEDERAL INCOME |
|
|
Amount owed to the Federal government for federal
income taxes on unrelated business income. Consult with the Tax Accountant
in Business & Financial Services prior to using this subcode. |
| 2026 |
|
TAX COLORADO INCOME |
|
|
Amount owed to the State of Colorado for state
income taxes on unrelated business income. Consult with the Tax Accountant
in Business & Financial Services prior to using this subcode. |
| 2028 |
|
TAX OTHER JURISDICTIONS |
|
|
Amount owed to other taxing jurisdictions
on unrelated business income. Consult with the Tax Accountant in Business
& Financial Services prior to using this subcode. |
| 2029 |
|
TAX OTHER RAPTOR CENTER |
|
| |
|
Amount owed to the Raptor Center taxing jurisdictions
on unrelated business income.
Consult with the Tax Accountant in Business & Financial Services
prior to using this subcode.
|
|
| 2030 |
|
TAX FORT COLLINS TOURISM |
|
|
Fort Collins Lodging Tax collected from the
purchase price paid for rooms and accommodations within the Fort Collins
city limits. |
| 2050 |
|
HOUSING DEPOSITS - UNIVERSITY APARTMENTS |
|
|
Security/housing deposits on the rental of University
apartments. |
| 2051 |
|
HOUSING DEPOSITS - RESIDENCE HALLS |
|
|
Security/housing deposits on the rental of a
unit in the University residence halls. |
| 2052 |
|
AGENCY DEPOSITS |
|
|
Amounts on deposit with CSU held on behalf of
outside agencies, sponsors or individuals. |
| 2053 |
|
HOUSING DEPOSITS - PINGREE PARK |
|
|
Security/housing deposits on the rental of a
unit at Pingree Park. |
| 2054 |
|
HEALTH CARE PREMIUM SUBSIDIES |
|
| |
|
Liability for health care premium refunds due to eligible
DCP retirees at the rate of $200 per month or actual cost of the insurance
and for subsidized health care premiums for retired PERA faculty. |
|
| 2060 |
|
OTHER DEPOSITS |
|
|
Other amounts on deposit with the University,
not otherwise defined in account controls 205x, including key, breakage,
conference and special course deposits. |
| 2061 |
|
ODD YEAR SSC FEE |
|
| 2062 |
|
EVEN YEAR SSC FEE |
|
| |
|
Rental accounts Student Support Contribution (SSC) fees
to be paid to CCHE. For use by the Division of Continuing Education only. |
|
| 2065 |
|
DEPOSITS HELD FOR OTHERS-NON-CURRENT |
|
| |
|
Other amounts on deposit with the University, held for one year or more. |
|
| 2070 |
|
STUDENT HEALTH INSURANCE BASIC |
|
|
Amounts owed for prepaid basic health insurance
premiums. |
| 2071 |
|
STUDENT HEALTH INSURANCE MAJOR |
|
|
Amounts owed for prepaid major health insurance
premiums. |
| 2100 |
|
ACCOUNTS PAYABLE |
|
|
Amounts owed to University vendors, for the
purchase of goods or services made on purchase orders (PO's), authorizations
for expenditures (AFE's) and travel documents. For use by Accounts Payable
only. |
| 2101 |
|
OTHER PAYABLES |
|
|
Amounts owed to outside creditors or agencies,
not otherwise defined in another 21xx account control. |
| 2102 |
|
ESCHEAT LIABILITY |
|
|
Amounts to be turned over to the State of Colorado
resulting from unclaimed credit balances on Student, Commercial, or Loan
Accounts Receivables. |
| 2103 |
|
YEAR END PAYABLES |
|
|
Accounts payable set up at fiscal year-end for
goods and services received in the prior fiscal year, but not paid to
the vendor or agency until the new fiscal year. For use by Accounts Payable
only. |
| 2104 |
|
INTRA FUND PAYABLE - SAME AGENCY |
|
|
Amounts owed to another CSU Cost Center within
the same COFRS fund and agency. |
| 2105 |
|
INTER FUND PAYABLE - SAME AGENCY |
|
|
Amounts owed to another CSU Cost Center assigned
to a different COFRS fund, but within the same State Agency. |
| 2106 |
|
INTRA FUND SYSTEM PAYABLES |
|
|
Amounts owed the University from the Board of
Governor's of the Colorado State University System or the University of
Southern Colorado. |
| 2107 |
|
INTRA FUND PAYABLE - OTHER AGENCY |
|
|
Amounts owed to another Cost Center within the
same COFRS fund but another agency. |
| 2108 |
|
INTER FUND PAYABLE - OTHER AGENCY |
|
|
Amounts owed to another Cost Center that has
neither the same COFRS fund nor agency. |
| 2110 |
|
ACCOUNTS PAYABLE - FOREIGN CURRENCY |
|
|
Amounts owed to University vendors to be paid
in a foreign currency. For use by Accounts Payable only. |
| 2111 |
|
PAYABLE TO STUDENTS OR CUSTOMERS |
|
|
Amounts owed to University customers due to
credit balances on Student, Commercial or Loan Accounts Receivable. |
| 2112 |
|
WIRES PAYABLE |
|
| |
|
Amounts owed to University customers for funds to be
electronically paid (wire transfers). |
|
| 2113 |
|
PAYABLE TO STATE OF COLORADO FOR FEMA FIRES |
|
| |
|
Amounts owed to the State of Colorado due to FEMA obligations for a portion of fire expenses initially covered through state funding. |
|
| 2130 |
|
RETAINAGES - STATE CAPITAL CONSTRUCTION |
|
|
Amounts owed to building contractors for the
retainage on capital construction projects. The retainage amount will
be paid on completion of the building project. For use in the Plant Funds
only. |
| 2140 |
|
AUTHOR ROYALTIES |
|
|
Amounts owed to authors for the use of their
works related to telecourses and correspondence study. For use by Continuing
Education only. |
| 2150 |
|
CURRENT LIABILITIES OTHER |
|
|
Amounts owed by the University for
the DCP Retiree Medical Liability and the rebate interest/principal, due
in less than 1 year. |
| 2200-2399 |
|
PAYROLL LIABILITIES |
|
|
The sum total of the amounts that have been
deducted from employee paychecks for the specified purpose. |
| |
2201 |
PREPAID INSURANCES |
|
| |
2202 |
FIDELITY DEFINED CONTRIBUTION PROGRAM |
|
| |
2203 |
TIAA/CREF DEFINED CONTRIBUTION PROGRAM |
|
| |
2204 |
VALIC DEFINED CONTRIBUTION PROGRAM |
|
| |
2205 |
DEFAULT DEFINED CONTRIBUTION PLAN |
|
| |
2207 |
STUDENT DEFINED CONTRIBUTION PLAN TIAA/CREF |
|
| |
2208 |
STUDENT TAX SHELTERED ANNUITY TIAA/CREF |
|
| |
2209 |
FACULTY BENEFITS PAY REDUCTION |
|
| |
2210 |
BLUE CROSS/BLUE SHIELD PREMIER PLAN |
|
| |
2211 |
BLUE CROSS/BLUE SHIELD HEALTHY PLAN |
|
| |
2212 |
BLUE CROSS/BLUE SHIELD BASIC PLAN |
|
| |
2213 |
BLUE CROSS/BLUE SHIELD EXCLUSIVE PLAN |
|
| |
2214 |
BLUE CROSS/BLUE SHIELD COMBINED PLAN |
|
| |
2215 |
MET LIFE DEFERRED COMPENSATION |
|
| |
2216 |
VALIC DEFERRED COMPENSATION |
|
| |
2217 |
STATE CLASSIFIED REGULAR LIFE
INSURANCE CONTRIBUTION |
|
| |
2218 |
STATE CLASSIFIED REGULAR DENTAL INSURANCE
CONTRIBUTION |
|
| |
2219 |
STATE CLASSIFIED REGULAR DISABILITY INSURANCE
CONTRIBUTION |
|
| |
2220 |
STATE CLASSIFIED REGULAR HEALTH INSURANCE
CONTRIBUTION |
|
| |
2223 |
FHP-COLORADO-STATE CLASSIFIED |
|
| |
2225 |
COLLECTION FEES |
|
| |
2226 |
MISCELLANEOUS DEDUCTIONS FSR |
|
| |
2227 |
MISCELLANEOUS DEDUCTIONS FSR |
|
| |
2228 |
MISCELLANEOUS DEDUCTIONS CO FSR |
|
| |
2229 |
MISCELLANEOUS DEDUCTIONS CO FSR |
|
| |
2230 |
PERA MATCHMAKER 401K STATE CLASSIFIED |
|
| |
2231 |
PERA MATCHMAKER TIAA/CREF STATE CLASSIFIED |
|
| |
2232 |
PERA MATCHMAKER SMITH BARNEY STATE CLASSIFIED |
|
| |
2233 |
PERA MATCHMAKER NORLARCO STATE CLASSIFIED |
|
| |
2234 |
PERA MATCHMAKER VALIC STATE CLASSIFIED |
|
| |
2235 |
PERA MATCHMAKER 457 STATE CLASSIFIED |
|
| |
2236 |
RETIREMENT BENEFIT TRUST 1% DEFINED CONTRIBUTION
PLAN |
|
| |
2238 |
FSE #3 (DCL) |
|
| |
2239 |
FSE # 3 |
|
| |
2240 |
INDIVIDUAL DUES/MEMBERSHIPS |
|
| |
2246 |
WDPP (NEW JERSEY) |
|
| |
2247 |
UI (NEW JERSEY) |
|
| |
2249 |
MISCELLANEOUS FEES |
|
| |
2250 |
FICA MATCH |
|
| |
2251 |
PRUDENTIAL-PPS |
|
| |
2252 |
AETNA HMO |
|
| |
2253 |
SUSPENSE CLEARING |
|
| |
2259 |
POS HEALTH |
|
| |
2260 |
BLUE CROSS BLUE SHIELD GREEN PLAN |
|
| |
2265 |
415(M) RETIREMENT |
|
| |
2266 |
457 LOAN |
|
| |
2269 |
BLUE CROSS BLUE SHIELD GOLD PLAN |
|
| |
2270 |
FACULTY ROCKY MOUNTAIN HMO R |
|
| |
2271 |
|
|
| |
2273 |
PACIFICARE DHMO |
|
| |
2274 |
DEFINED CONTRIBUTION PLAN FIDELITY MATCH |
|
| |
2275 |
DEFINED CONTRIBUTION PLAN TIAA MATCH |
|
| |
2276 |
DEFINED CONTRIBUTION PLAN VALIC MATCH |
|
| |
2277 |
DEFINED CONTRIBUTION PLAN DEFAULT MATCH |
|
| |
2278 |
RETIREMENT BENEFITS TRUST |
|
| |
2280 |
PERA MATCHMAKER 401K OTHER |
|
| |
2281 |
PERA MATCHMAKER TIAA/CREF OTHER |
|
| |
2282 |
PERA MATCHMAKER SMITH BARNEY OTHER |
|
| |
2283 |
PERA MATCHMAKER NORLARCO OTHER |
|
| |
2284 |
PERA MATCHMAKER VALIC OTHER |
|
| |
2285 |
PERA MATCHMAKER 457 OTHER |
|
| |
2287 |
PACIFICARE PPO |
|
| |
2288 |
FERS RETIREMENT MATCH |
|
| |
2289 |
FED CS RETIREMENT MATCH |
|
| |
2290 |
CSU SHORT TERM DISABILITY |
|
| |
2292 |
FIDELITY LOANS |
|
| |
2294 |
UNIVERSITY HEALTH SYSTEM DP |
|
| |
2299 |
NON-CASH MISCELLENEOUS |
|
| |
2300 |
PERA MATCH |
|
| |
2301 |
FEDERAL WITHHOLDING TAXES |
|
| |
2302 |
STATE WITHHOLDING TAXES |
|
| |
2303 |
LOCAL WITHHOLDING TAXES |
|
| |
2304 |
FEDERAL EARNED INCOME CREDIT |
|
| |
2305 |
FEDERAL NONPAYROLL WITHHOLDING TAXES |
|
| |
2306 |
STATE NONPAYROLL WITHHOLDING TAXES |
|
| |
2307 |
FEDERAL INSURANCE COMPENSATION ACT |
|
| |
2309 |
MEDICARE |
|
| |
2310 |
|
|
| |
2311 |
PERA EMPLOYEE CONTRIBUTION |
|
| |
2312/14 |
|
|
| |
2313 |
OUT OF STATE LOCAL WITHHOLDING TAXES |
|
| |
2317 |
FEDERAL RETIREMENT |
|
| |
2318 |
REQ PREMIUM FACULTY |
|
| |
2319 |
2319 T/A PERSONAL ACCIDENT INSURANCE |
|
| |
2320 |
PERA - LONG TERM CARE |
|
| |
2321/22 |
|
|
| |
2323 |
PERA VIP TAX SHELTERED ANNUITY |
|
| |
2324 |
TIAA TAX SHELTERED ANNUITY |
|
| |
2325 |
VALIC TAX SHELTERED ANNUITY |
|
| |
2326 |
STATE DEFINED CONTRIBUTION |
|
| |
2327 |
SMITH BARNEY TAX SHELTERED ANNUITY |
|
| |
2328 |
NORLARCO CREDIT UNION |
|
| |
2329 |
US SAVINGS BONDS |
|
| |
2330 |
PERSONAL CELL PHONE USAGE |
|
| |
2331 |
FEDERAL HEALTH BENEFITS |
|
| |
2332 |
KAISER MEDICAL INSURANCE |
|
| |
2333 |
|
|
| |
2335 |
FACULTY HEALTH LO |
|
| |
2336 |
|
|
| |
2337 |
DENTICARE FACULTY |
|
| |
2338 |
FACULTY HEALTH HI |
|
| |
2339 |
|
|
| |
2340 |
TAKECARE |
|
| |
2341 |
GREAT WEST INSURANCE |
|
| |
2342 |
HEALTH SAVINGS ACCOUNT |
|
| |
2343/44 |
|
|
| |
2345 |
FEDERAL OPTIONAL INSURANCE B |
|
| |
2346 |
FEDERAL OPTIONAL INSURANCE C |
|
| |
2347 |
|
|
| |
2348 |
TAKECARE FACULTY |
|
| |
2349 |
|
|
| |
2350 |
LONG TERM DISABILITY |
|
| |
2351 |
FEDERAL BASIC LIFE |
|
| |
2352 |
FEDERAL OPTIONAL INSURANCE A |
|
| |
2353 |
CAPE INSURANCES |
|
| |
2354 |
CSU PERSONAL ACCIDENT INSURANCE |
|
| |
2355 |
PERA INSURANCE |
|
| |
2356 |
ART LIFE FACULTY |
|
| |
2357 |
STATE DEPENDENT LIFE |
|
| |
2358 |
STATE OPTIONAL LIFE |
|
| |
2359 |
SPOUSE OPTIONAL LIFE |
|
| |
2360 |
|
|
| |
2361 |
STATE DENTAL INSURANCE |
|
| |
2362 |
SAN LUIS INSURANCE |
|
| |
2363 |
|
|
| |
2364 |
VISION CARE FACULTY |
|
| |
2365 |
FACULTY COMPRECARE |
|
| |
2366 |
HMO COLORADO-HCF |
|
| |
2367 |
FHP COLORADO |
|
| |
2368 |
FEDERAL THRIFT FERSG |
|
| |
2369 |
HSI COMMUNITY HEALTH |
|
| |
2370 |
AFSCME |
|
| |
2371 |
REQ PREMIUM ST |
|
| |
2372 |
CAPE DUES |
|
| |
2373 |
FEDERAL THRIFT LOAN |
|
| |
2374 |
UNITED WAY |
|
| |
2375 |
UNIVERSITY CLUB DUES |
|
| |
2376 |
CSU FOUNDATION |
|
| |
2377 |
CAMPUS RECREATION |
|
| |
2378 |
FACULTY BASIC LIFE |
|
| |
2379 |
FACULTY REIMBURSEMENT ACCOUNT |
|
| |
2380 |
CACHE CARD DEDUCTION |
|
| |
2381 |
STUDENT ACCOUNTS RECEIVABLE |
|
| |
2382 |
STUDENT LOANS RECEIVABLE |
|
| |
2383 |
COMMERCIAL ACCTS RECEIVABLE |
|
| |
2384 |
ATHLETIC TICKETS |
|
| |
2385 |
FOOD SERVICE ASSESSMENT |
|
| |
2387 |
ADULT FITNESS |
|
| |
2386 |
RENT DEDUCTION |
|
| |
2388 |
STATE LONG TERM DISABILITY |
|
| |
2389 |
MISCELLANEOUS DEDUCTIONS |
|
| |
2390 |
STATE FLEX DEPENDENT CARE |
|
| |
2391 |
FEDERAL THRIFT - FERSF |
|
| |
2392 |
FEDERAL THRIFT - FERSC |
|
| |
2393/94 |
|
|
| |
2395 |
UNIDENT FACULTY |
|
| |
2396 |
NORLARCO TAX SHELTERED ANNUITY |
|
| |
2397 |
STATE FLEX HEALTH |
|
| |
2398 |
PARKING PERMITS |
|
| 2400 |
|
ACCRUED PAYROLL & OTHER EXPENSES |
|
|
Amounts owed to employees (or others) for goods
and services received in the prior fiscal year, but not paid to the employee,
vendor or agency until the new fiscal year. |
| 2401 |
|
DEFERRED SALARY 9 FOR 12 FACULTY |
|
|
A faculty or administrative professional employee
on a full-time 9 month appointment may elect to receive his or her pay
in 12 equal installments. Typically, this is earned by the employee during
the academic year and paid to the employee over the summer months. Deferred
salary is the amount earned during the academic year, which will be paid
to the employee during the summer. |
| 2402 |
|
DEFERRED FRINGE 9 FOR 12 FACULTY |
|
|
A faculty or administrative professional employee
on a full-time 9 month appointment may elect to receive his or her pay
in 12 equal installments. Typically, this is earned by the employee during
the academic year and paid to the employee over the summer months. Deferred
fringe is the amount expended during the academic year, which will be
paid to the employee during the summer. |
| 2403 |
|
FRINGE BENEFIT POOL |
|
|
Liability incurred by the University to provide
fringe benefits to its employees. |
| 2404 |
|
INCURRED BUT NOT REPORTED LIABILITY |
|
| 2405 |
|
LONG TERM PORTION OF CLAIMS & JUDGEMENTS |
|
|
Liabilities associated with self insurance programs. |
| 2406 |
|
PERFORMANCE PAY RECOVERY |
|
|
Amounts assessed to University departments for
the Colorado Peak Performance Program for non-base building awards. |
| 2407 |
|
PERFORMANCE PAY PAYOUT |
|
|
Amounts paid to state classified employees under
the Colorado Peak Performance Program for non-base building awards. |
| 2408 |
|
CURRENT UNFUNDED LIABILITY |
|
| 2409 |
|
NONCUR UNFUNDED LIABILITY |
|
|
Unfunded liabilities of the University for
cost sharing and start up faculty costs. Current liabilities are due
in less
than 1 year; non current liabilities are due in 1 year or more. |
| 2430 |
|
LIABILITY FOR CONTRACT & GRANT DISALLOWANCE |
|
|
For use by Business & Financial
Services only. |
| 2431 |
|
UNCLAIMED CHECKS |
|
|
Payroll, Accounts Payable and Cashier checks
issued to third parties that have not been cashed. |
| 2440 |
|
ACCRUED INTEREST PAYABLE |
|
|
Interest that accumulates on a fund's investments,
but has not yet been paid. |
| 2480 |
|
CURRENT COMPENSATED ABSENCES |
|
|
Short term (less than 1 year) liability of accrued
annual and sick leave with will be paid to vested University employees
upon termination. For use by Business & Financial Services only. |
| 2498 |
|
ACCRUED COMPENSATED ABSENCES - ANNUAL LEAVE |
|
| 2499 |
|
ACCRUED COMPENSATED ABSENCES - SICK LEAVE |
|
|
Estimated liability of accrued (earned, but
not taken) annual and sick leave that will be paid to vested University
employees upon termination, due in 1 year or more. For use by Business
& Financial Services only. |
| 2510 |
|
DEFERRED TUITION |
|
|
Summer Session tuition revenue received in the
prior fiscal year that is applicable to the new fiscal year. |
| 2511 |
|
ADVANCE - WICHE SUPPORT FEES |
|
|
Tuition and fee revenue received on behalf of
students enrolled in the Western Interstate Commission for Higher Education
(WICHE) Student Exchange Program, which is in excess of the actual tuition
and fee assessment. |
| 2515 |
|
DEFERRED FEES |
|
|
Summer Session fee revenue received in the prior
fiscal year that is applicable to the new fiscal year. |
| 2520 |
|
DEFERRED DIVISION OF CONTINUING EDUCATION
TUITION |
|
| 2521 |
|
DEFERRED DIVISION OF CONTINUING EDUCATION
OTHER |
|
| 2522 |
|
DEFERRED DIVISION OF CONTINUING EDUCATION TUITION CSFS |
|
| 2523 |
|
DEFERRED DIVISION OF CONTINUING EDUCATION
NON TUITION |
|
|
Division of Continuing Education revenue received
in the prior fiscal year that is applicable to the new fiscal year. |
| 2524 |
|
UNAMORTIZED DISCOUNT |
|
| 2525 |
|
REFUND ISSUANCE COST |
|
| 2526 |
|
BOND INSURANCE PREMIUM |
|
| 2527 |
|
CAPITAL BONDS UNAMORTIZED GAIN/LOSS |
|
|
Liabilities incurred as the result on the issuance
of bonds on behalf of the University. |
| 2550 |
|
DEFERRED HOUSING REVENUE |
|
|
Housing revenue received in the prior fiscal
year that is applicable to the new fiscal year. Typically this is July
rent. |
| 2590 |
|
OTHER DEFERRED REVENUE |
|
|
Other revenue received in the prior fiscal year
which is applicable to the new fiscal year, not otherwise defined in another
25xx account control. |
| 2591 |
|
CONVENIENCE CARD DEPOSITS |
|
|
Revenues received by the Student Center for
the Convenience Card in advance of providing goods or services. |
| 2593 |
|
RHAM + PROGRAM |
|
|
Revenues received by Food Service for the RHAM+
Program in advance of providing goods or services. |
| 2601 |
|
FEDERAL ADVANCES |
|
|
Revenues received from Federal agencies, which
have not been expended. |
| 2602 |
|
STATE ADVANCES |
|
|
Revenues received from State of Colorado governmental
agencies, which have not been expended. |
| 2603 |
|
PRIVATE ADVANCES |
|
|
Revenues received from Private agencies or foundations,
which have not been expended. |
| 2604 |
|
LOCAL ADVANCES |
|
|
Revenues received from local government agencies,
which have not been expended. |
| 2609 |
|
RETURN UNOBLIGATED FUNDS |
|
|
Amounts received in excess of expenditures that
will be returned to the Contract & Grant or Sponsored Program sponsor.
|
| 2610 |
|
FUND BALANCE ADVANCE |
|
|
Revenues received from Contract & Grant
sponsors, which have not been expended. |
| 2611 |
|
ADVANCE REQUESTED |
|
|
Amounts requested from Contract & Grant
sponsors but not yet received. |
| 2612 |
|
ADVANCE REQUESTED CONTRA |
|
|
Contra account control for 2612. |
| 2800 |
|
BONDS PAYABLE NON CURRENT |
|
| 2801 |
|
BONDS PAYABLE CURRENT |
|
| 2820 |
|
NOTES PAYABLE NONCURRENT |
|
| 2821 |
|
NOTES PAYABLE CURRENT |
|
| 2840 |
|
CAPITAL LEASE PAYABLE NONCURRENT |
|
| 2841 |
|
CAPITAL LEASE PAYABLE CURRENT |
|
| 2850 |
|
CERTIFICATES OF PARTICIPATION NONCURRENT |
|
| 2851 |
|
CERTIFICATES OF PARTICIPATION CURRENT |
|
|
Liabilities of the University for long term
(to be paid in future fiscal years) debt. Non current debt is due in
1
year or more; current debt is due in less than 1 year. |
| 2802 |
|
BONDS PAYABLE PREMIUM/DISCOUNT |
|
|
To record the unamortized portion
of bonds payable premium/discount. |
| 2803 |
|
BONDS PAYABLE UNAMORTIZED GAIN/LOSS |
|
|
To record the unamortized portion
of bonds payable gain/loss. |
| 2805 |
|
BONDS PAYABLE NON-CAPITALIZED NON-CURRENT |
|
|
To be used in plant funds to record
the proceeds from bond sales and/or certificates of participation that
has not been capitalized at June 30 per GASB 34. This entry made for financial
statement presentation. |
| 2806 |
|
BONDS PAYABLE UNAMORTIZED PREMIUM/DISCOUNT |
|
|
To be used in plant funds to record
the unamortized premium/discount that has not been capitalized at June
30 per GASB 34. This entry made for financial statement presentation. |
| 2807 |
|
BONDS PAYABLE UNAMORTIZED GAIN/LOSS |
|
|
To be used in plant funds to record
the unamortized refunding gain/loss that has not been capitalized at June
30 per GASB 34. This entry made for financial statement presentation. |
| 2852 |
|
CAP UNAMORTIZED CERTIFICATES OF PARTICIPATION
PREMIUM/DISC |
|
|
To record the unamortized portion of certificates
of participation premium/discount. |
| 2860 |
|
INTRA CSU SYSTEM LONG TERM PAYABLE |
|
|
Amounts owed to the Board of Governor's of the
Colorado State University System or the University of Southern Colorado,
to be paid in future fiscal years. |
| 2870 |
|
LONG TERM LIABILITIES OTHER |
|
|
Other liabilities of the University
that are due in 1 year or more. |
| 29xx |
|
DUE TO... |
|
|
Payable from inter-fund borrowing
used to provide temporary working capital. Short term due to is defined
as less than 1 year. Long term due to is defined as 1 year or more. See
also 19xx - Due From. Journal entry must be formatted:
Debit 0Axxxx-19BC or 0Axxxx-29BC
Credit 0Bxxxx-29AC or 0Bxxxx-19AC |
| |
2910 |
DUE TO CURRENT APPROPRIATED FUNDS SHORT TERM |
|
| |
2920 |
DUE TO CURRENT SELF FUNDED ACTIVITIES SHORT
TERM |
|
| |
2930 |
DUE TO CURRENT RESTRICTED FUNDS SPONSORED
SHORT TERM |
|
| |
2940 |
DUE TO CURRENT RESTRICTED FUNDS GIFT FUND
SHORT TERM |
|
| |
2950 |
DUE TO STUDENT LOAN FUND SHORT TERM |
|
| |
2970 |
DUE TO PLANT FUNDS SHORT TERM |
|
| |
2980 |
DUE TO WORK ORDER LEDGER SHORT TERM |
|
| |
2990 |
DUE TO AGENCY FUND SHORT TERM |
|
| |
2915 |
DUE TO CURRENT APPROPRIATED FUNDS LONG TERM |
|
| |
2925 |
DUE TO CURRENT SELF FUNDED ACTIVITIES LONG
TERM |
|
| |
2935 |
DUE TO CURRENT RESTRICTED FUNDS SPONSORED
LONG TERM |
|
| |
2945 |
DUE TO CURRENT RESTRICTED FUNDS GIFT FUND
LONG TERM |
|
| |
2955 |
DUE TO STUDENT LOAN FUND LONG TERM |
|
| |
2975 |
DUE TO PLANT FUNDS LONG TERM |
|
| |
2985 |
DUE TO WORK ORDER LEDGER LONG TERM |
|
| |
2995 |
DUE TO AGENCY FUND LONG TERM |
|
|
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|
Return to the Table of Contents |
| |
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