Account Type |
Account Code Range |
NOTES |
Rule Code to Use |
Entry done by BC |
Final Approval by BC |
1x - Assets |
Axxxx |
Do Not use A0901 |
3JV1 |
X |
|
2x - Liabilities |
Bxxxx |
|
3JV1 |
X |
|
51 - Student Fees |
01000-01999 |
F-document reference required |
3JV1 |
X |
|
52 - Government Resources & Allocations |
02100-02520 |
F-document reference required |
3JV1 |
X |
|
53 - Gift Grants and Contracts |
03000-03652 |
F-document reference required |
3JV1 |
X |
|
54 - State Agency Transfers In |
04000-04999 |
F-document reference required |
3JV1 |
X |
|
55 - Investment/Debt/Debt Service |
05100-05260 |
F-document reference required |
3JV1 |
X |
|
56 - Sales and Services Revenue |
06000-07899 |
F-document reference required |
3JV1 |
X |
|
57 - Other Revenue |
08000-08030 |
F-document reference required |
3JV1 |
X |
|
58 - Student Loan Revenues |
08800-08899 |
F-document reference required |
3JV1 |
X |
|
59 - Internal Sales |
09000-09398 |
Internal Income - use on 09xxxx-Service Centers, 1xxxxx-Auxiliary, and 05xxxx-Designated Operations Funds. |
3BCx |
X |
X |
6x - Labor |
1xxxx |
No Dept Entry |
----- |
|
|
69 - Other Payroll Expenses |
109xx |
JV's only allowed for OPE Adjustments - using account codes 10904-10909 |
3JV1 |
X |
|
71 - Service & Supplies |
2xxxx-3xxxx |
If correcting to or from a grant, use 3GNT. If correcting to or from a gift, use 3JV1. |
3BCx |
X |
X |
73 - Capital Expense |
4xxxx |
Should only see these account codes used for corrections - no original entries. |
3JV1 |
X |
|
74 - Student Aid |
5xxxx |
|
3JV1 |
X |
|
75 - Merchandise-Resale/Redistribution |
6xxxx |
|
3JV1 |
X |
|
76 - Indirect Costs |
7000x |
No Dept Entry |
----- |
|
|
77 - Internal Sales Reimbursements |
79xxx |
Internal Income - use on 00xxxx-General Funds, 03xxxx-Statewide Public Service Funds, and when both sides of the transaction are 1xxxxx Auxiliary funds |
3BCx |
X |
X |
78 - Depreciation/Amortization Expense |
80xxx |
No Dept Entry |
----- |
|
|
79 - Student Loan Related Expense |
88xxx |
Only used by Business Affairs |
3JV1 |
X |
|
81 - Interfund Transfers In |
91xxx |
Special Rules Apply: see FIS 1107-07 |
3JV1 |
X |
|
82 - Interfund Transfers Out |
92xxx |
Special Rules Apply: see FIS 1107-07 |
3JV1 |
X |
|
91 - Fund Additions |
Exxxx |
Only use on 09xxxx-Service Center, 1xxxxx-Auxiliary Funds, and 8xxxxx-Reserve Plant Funds. |
3JV1 |
X |
|
96 - Fund Deductions |
Fxxxx |
Only use on 09xxxx-Service Center, 1xxxxx-Auxiliary Funds, and 8xxxxx-Reserve Plant Funds. |
3JV1 |
X |
|
|
|
|
|
|
|
3GNT Rule Code |
|
|
|
|
|
Grant & Contract Funds (Index begins and ends with a letter - Fund begins with a letter) |
|
|
|
|
For corrections to or from grant or contract funds |
|
3GNT |
X |
|
3JV1 Rule Code |
|
|
|
|
|
Gift or Endowment (FT36) (Index begins with FExxxx, FGxxxx, FSxxxx, M2xxxx, or M4xxxx) |
|
|
|
|
For corrections to or from gift funds |
|
3JV1 |
X |
|
|
|
|
|
|
|
|
For original charges to a grant/contract/gift fund |
|
3BCx |
X |
X |
|
|
|
|
|
|
Encumbrances |
|
|
|
|
|
Correcting a Manual Encumbrance (E-document encumbrance); formerly 2ENC |
2ENB |
X |
X |
Full liquidation of a Manual Encumbrance or Purchase Order; formerly 2LIQ |
2LIB |
X |
X |
Partial liquidation of a Manual Encumbrance or Purchase Order; formerly 2LQP |
2LQB |
X |
X |
|
|
|
|
|
|
Budget JV's |
|
|
|
|
|
See Budget and Fiscal Planning website |
1xxx |
X |
X |