02.32 Receivables (A3000-A3999)
A3001 Student Information System (SIS) Receivables
A3110 Cash Advances-Athletics
To record advances issued to Athletics. For all other cash advances, see account A3151.
A3121 Payroll Advances Receivable
Payroll Advances Receivable
A3150 Department Temporary Cash Advances
Create account code for recording temporary operating advances to departments. This will be similar to accounting for travel advances.
A3151 Cash Advances-General
To record advances issued to campus for all but athletics. For Cash Advances-Athletics, see account A3110.
A3152 Advances-Non-Reimbursable
To record non-reimbursable transactions paid on OSU credit cards.
A3171 Interest Income Receivable – Public University Fund (PUF) Core
A3212 Grant & Contract Unbilled Accounts Receivable (A/R)
Grant & Contract Unbilled A/R
A3213 Grant & Contract Billed Accounts Receivable (A/R)
Grant & Contract Billed A/R
A3214 Grant & Contract Retainage Accounts Receivable (A/R)
Grant & Contract Retainage A/R
A3301 Loans Advanced to Students
Loans Advanced to Students
A3350 Short Term Loans Receivable
Short Term Loans Receivable
A3360 Long Term Loans Receivable
A3370 Lease Security Deposit Rec - LT
To record long-term security deposits in the central reporting fund that are paid in association with lessee leases that meet GASB 87 criteria. Account is used exclusively by Financial Accounting and Reporting unit.
A3650 Lease Security Deposit Rec - ST
To record short-term security deposits in the central reporting fund that are paid in association with lessee leases that meet GASB 87 criteria. Account is used exclusively by Financial Accounting and Reporting unit.
A3702 Accounts Receivable (A/R) from Affiliated Foundation
AR from Affiliated Foundation
A3703 Miscellaneous Deposits
Create account code on all charts for recording miscellaneous cash deposits held by third party vendors.
A3750 Leases Receivable
To establish a roll-up account for lease receivable asset accounts in the central reporting fund for leases that meet GASB 87 criteria where OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit.
A3751 Leases Receivable - ST
To record short-term lease receivable assets in the central reporting fund for future revenues associated with leases that meet GASB 87 criteria where OSU is the lessor. This account is used exclusively by Financial Accounting and Reporting unit.
A3752 Lease Receivable - LT
To record long-term lease receivable assets in the central reporting fund for future revenues associated with leases that meet GASB 87 criteria and OSU is the lessor. This account is used exclusively by Financial Accounting and Reporting unit.
A3801 Payroll Receivable Year-End Accruals
A3802 Accounts Receivable (A/R) Year-End Accruals
A/R Rec Year End Accruals
A3892 Net OPEB Asset - PERS RHIPA
This account is for the purpose of recording OPEB PERS-RHIPA assets. Transactions on this account will be posted exclusively by the Financial Accounting & Reporting unit.
