General Ledger Account Codes
Liabilities (B0000-B7999)
| Code | Title | |
|---|---|---|
| B0101 | Year End Accounts Payable (A/P) Accrual |
Year End A/P Accrual |
| B0103 | Invoices Payable-Clearing Fund Reclassification |
Invoices Payable-Clrng Fund Reclass |
| B0190 | Received Items Payable |
Received Items Payable |
| B0194 | Procurement Card Payable (Monthly) |
Procurement Card Payable (Monthly) |
| B0195 | Procurement Card Payable (Daily) |
Procurement Card Payable (Daily) |
| B0201 | Federal Accounts Payable (A/P) Taxes |
Federal A/P Taxes |
| B0202 | State Accounts Payable (A/P) Taxes |
State A/P Taxes |
| B0301 | Financial Aid Repayments |
Financial Aid Repayments |
| B0302 | Refunds Payable |
Refunds Payable |
| B0309 | Grant & Contract Refunds Payable |
Create new account for use with the Grant Billing module of Banner. This code representing the refunds payable account. |
| B0370 | Early Retirement Liability |
Early Retirement Liability |
| B0380 | Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Even Year |
HRIS Pay Deferral-9/12 Frng Even Yr |
| B0381 | Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Odd Year |
HRIS Pay Deferral-9/12 Frng Odd Yr |
| B0390 | Contract Retainage Payable |
Contract Retainage Payable |
| B0393 | Athletic Accounts Payable |
| Code | Title | |
|---|---|---|
| B2002 | Oregon Department of Energy (ODE) State Energy Loan Program (SELP) Loans Payable |
Create account code at all other institutions to standardize accounting for SELP loan liability. |
| B2052 | Capital Leases Payable - ST | |
| B2055 | Installment Purchase Payable - ST | |
| B2060 | Lease Liability - ST |
To record short-term lease liabilities in the central reporting fund associated with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit. |
| B2070 | SBITA Liability - ST |
Account for short-term liabilities related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit. |
| B2102 | Capital Leases Payable |
Capital Leases Payable |
| B2105 | Installment Purchase Payable - LT | |
| B2110 | Lease Liability - LT |
To record long-term lease liabilities in the central reporting fund associated with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit. |
| B2120 | SBITA Liability - LT |
Account for long-term liabilities related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit. |
| B2711 | Tax Exempt Line of Credit Payable - Short Term | |
| B2712 | Tax Exempt Line of Credit Payable - Long Term | |
| B2718 | Taxable Line of Credit Payable - Short Term | |
| B2719 | Taxable Line of Credit Payable - Long Term |
| Code | Title | |
|---|---|---|
| B3000 | Bonds Payable |
Bonds Payable |
| Code | Title | |
|---|---|---|
| B4001 | Key Deposits |
Key Deposits |
| B4100 | Family Housing Deposits |
Rental Deposits |
| B4120 | Other Rental Deposits |
Other Rental Deposits |
| B4200 | Student Safekeeping |
Student Safekeeping |
| Code | Title | |
|---|---|---|
| B5002 | Student Information System (SIS) Cash Clearing |
SIS Cash Clearing |
| B5201 | Undistributed Indirect Cost Credits |
Undist Indirect Cost Credits |
| B5801 | Undistributed Income |
Undistributed Income |
| B5845 | Grant & Contract Deferred Revenue |
Create new account for use with the Grant Billing module of Banner. This code representing the deferred revenue account. |
| B5846 | Grant & Contract Unapplied Payments |
Create new account for use with the Grant Billing module of Banner. This code representing the unapplied payments account. |
| B5847 | Grant & Contract Payment Holding |
Create new account for use with the Grant Billing module of Banner. This code representing the payment holding account. |
| B5901 | Accrued Undistributed Income |
Accrued Undistr Income |
| Code | Title | |
|---|---|---|
| B7051 | Due To Internal Bank-Internal Loans |
Due To Internal Bank-Internal Loans |
| B7061 | Due To Internal Bank-Internal Loans Premium/Discount |
Due To Int Bank-Int Loans Prem/Disc |
Control Accounts (C0000-C9999)
| Code | Title | |
|---|---|---|
| C0010 | Actual Revenue Control |
Actual Revenue Control |
Fund Balance (D0000-D9999)
| Code | Title | |
|---|---|---|
| D0010 | Fund Balance |
Fund Balance |
| D0050 | Institution Contributed Capital |
Inst Contributed Capital |
Fund Additions (E0000-E9999)
| Code | Title | |
|---|---|---|
| E0001 | Fund Additions From Other Funds |
Fund Additions From Other Funds |
| E0002 | Fund Additions From Proprietary Funds |
Fund Addtns From Proprietary Funds |
| E1001 | Net Investment in Plant (NIP) Change in Fixed Assets |
NIP Change in Fixed Assets |
| E2000 | Fund Additions for Bonded Debt |
To establish the account code for any fund additions that are related to bonded debt for XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS. |
| E2500 | Fund Additions for Internal Loans |
No Definition Available |
| E3000 | Fund Additions for State Energy Loan Program (SELP) Loans |
Create new account code for fund additions related to SELP loans |
| E3500 | Fund Additions: Change in Accounting Principle |
Fund Deductions (F0000-F9999)
| Code | Title | |
|---|---|---|
| F0001 | Fund Deductions To Other Funds |
Fund Deductions To Other Funds |
| F0002 | Fund Deductions To Reserves |
Fund Deductions To Reserves |
| F2000 | Fund Deductions for Bonded Debt |
To establish the account code for any fund deductions that are related to bonded debt such as XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS. |
| F2500 | Fund Deductions for Internal Loans |
No Definition Available |
| F3000 | Fund Deductions for State Energy Loan Program (SELP) Loans |
Create new account code for fund deductions related to SELP loans |
| F3500 | Fund Deductions: Change in Accounting Principle |