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Finance Procedures Manual

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Classification and Coding Structure (2000) Procedures

Procedure Number Procedure Name Category Content
2005 Program Structure Classification and Coding Structure (2000)

.100 General

The program component is a statewide activity classification used for allocation of resources (the appropriation process) and expenditure (cost) information. The program component applies to expenditures only and relates exclusively to Expenditures, Expenditure Credits and Recoveries. Program code 998 is assigned as an identifier of all capital outlay projects for recording purposes.

.200 Program and Subprogram Structure

The program structure is divided into three levels, Program, Subprogram, and Element. The Department of Planning and Budget under the authority of the General Assembly controls the Program Structure.

.210 Education Function

This function includes all programs and activities provided to assist individuals in developing knowledge, skills, and cultural awareness.

.211 Higher Education - Educational and General

Educational and General includes all Programs and activities to coordinate and provide instruction, research, and public service through a system of higher education institutions.

101 Higher Education Instruction

Includes all activities that are a part of the University's instructional program.

101-10 - General Academic Instruction

Includes all Instructional activities that may be applied as credit toward a postsecondary degree or certificate in an academic program or field of study. The intent of activities is to provide course and educational experiences for degree-oriented students but may also serve unclassified students.

101-30 - Vocational Education

Instructional activities intended for credit toward an approved associate degree or certificate or diploma below the associate degree level.

101-40 - Community Education

Includes all non-degree credit instruction to provide skills and education to acquire licensure, certification or to provide recreational or vocational education to the college community.


102 Higher Education Research

Internally supported research that is separately budgeted, institutes or research centers.

102-20 - Individual or Project Research

Includes all individual research and/or research projects that are separately budgeted within the University. The activities are normally managed within the academic departments, with stated goal or purpose, and are created for a specified period.



103 Higher Education Public Services

Activities that provide non-instructional service beneficial to individuals and groups external to the institution. The activities generally include seminars and projects for the public.

103-10 - Community Services

Community service activities provide the public access to the non-instructional resources and unique capabilities that exist within the institution. The primary intent is to provide services that are beneficial to groups and individuals outside the University such as entertainment and recreational offerings.

103-30 - Public Broadcasting Services

Public Broadcasting activities are intended to provide services to general population.



104 Higher Education Academic Support Program

Activities that primarily provide support services to the institution's primary programs of instruction, research, and public service.

104-10 - Libraries

Library activities directly support collecting, cataloging, storing, and distributing published materials primarily in support of the University's academic programs.

104-20 - Museums and Galleries

These activities are related to collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc., in support of an institution's academic programs.

104-30 - Audio/Visual Services

Audio/Visual activities provide audio/visual services to support instruction, research, and public service.

104-40 - Computing Support

Computing support activities provide academic computer services to support instruction, research, and public service.

104-60 - Academic Administration, Personnel Development, and Course and Curriculum Development

The activities in this sub-program provide administrative support, management direction, and curriculum development to instruction, research, and public service and provide opportunities for faculty to increase their personal and professional development or to be evaluated or regarded for their professional performance.

The primary purpose of this program is to provide support to students that contributes to their emotional and physical well being, their intellectual, cultural and social development outside the context of the formal instruction program students.

105-10 - Student Service Administration

These activities provide central administrative services to all student service programs.

105-20 - Social and Cultural Development

The activities in Social and Cultural Development provide placement, career guidance, and counseling services for students.

105-30 - Counseling and Career Guidance

These activities provide placement, career guidance, and counseling services.

105-40 - Student Admission and Records

These activities include recruitment of new student, admission and administration of student records.

105-50 - Financial Aid Administration

Administrative activities to provide financial aid services and assistance to students.

The primary purpose of Institutional Support is to provide operational support for the day-to-day functioning of the higher education institution (excluding physical plant operations).

106-10 - Executive Management

Executive level management activities concerned with the overall management and long-range planning for the entire University.

106-20 - Fiscal Operations

These activities provide fiscal control, manage investments, and administer similar functions related to the fiscal operation of the institution.

106-30 - General Administrative Services

Central administrative operations and services such as data processing and personnel administration.

106-40 - Logistical Services

Logistical service activities support the campus-wide operation of the University. Included are procurement and distribution services such as purchasing and duplicating, transportation and communication systems, and security.

106-50 - Public Relations and Development

Those activities established to maintain relations with the local community, alumni, and the public and to provide for fundraising and institutional development.

This program includes operations to provide services and maintenance related to the campus grounds and facilities.

107-10 - Administration and Supervision

Includes all central administrative activities that provide supervision for the University's physical plant operations.

107-20 - Custodial Services

Custodial services provide housekeeping support to campus buildings.

107-30 - Building Repairs and Maintenance, Care and Maintenance of Grounds, and Utility Lines Maintenance and Repairs

These activities provide services to repair and maintain buildings, grounds, and utility lines.

107-40 - Utilities

Services to provide heat, light, power, water, sewer, and gas.

107-50 - Property and General Liability Insurance

Includes property and general liability insurance coverage on University facilities.

107-60 - Property Rentals

Activities related to obtaining rental property for the University.

107-70 - Operation of Power Plant

Includes all activities related to power plant operations.

107-80 - Debt Service - Educational and General Plant

Includes all Debt service for Educational and General facilities.

.212 Higher Education - Student Financial Assistance

The Student Financial Assistance Program includes Scholarships and Fellowships awarded to students enrolled at the University.

108 Student Financial Assistance

This activity provides financial assistance to higher education students.

108-10 - Scholarships

Scholarships awarded to undergraduate students.

108-20 - Fellowships

Fellowships awarded to graduate students.

.213 Higher Education - Financial Assistance

The Financial Assistance Program includes financial assistance in the form of grants and contracts.

110 Financial Assistance for Educational and General Services

Services to provide resources for educational and general through supplementing other activities within the University.

110-01 - Eminent Scholars

This activity provides for salary supplements for eminent scholars through matching endowment income.

110-04 - Sponsored Programs

Includes all activities that provide resources for educational and general services funded by external sources.

110-08 - Funds for Excellence

Funding provided more than quantitative guidelines to support activities which are demonstrably excellent, have the potential to become so in the immediate future, or offer a unique or outstanding service to the Commonwealth.

.220 Enterprise Function

This function involves activities to operate a commodity sales or production undertaking or provide services for charge.

.221 Higher Education Auxiliary Enterprises

Includes all activities that provide essentially self-supporting goods or services to students, faculty, and staff.

809-10 - Food Services

These activities provide self-supporting food service related operations such as cafeterias, restaurants, snack shops, vending machines, and catering services.

809-20 - Bookstores and Other Stores

Self-supporting bookstores and other store operations such as clothing stores, convenience stores, and any other stores or shops providing primarily non-food items.

809-30 - Residential Services

This activity provides self-supporting housing operations including dormitories, apartments, houses, fraternity and sorority houses, faculty and staff housing, and hotel operations.

809-40 - Parking and Transportation Systems

Includes all activities to provide self-supporting parking operations, parking lots (both on campus and satellite lots), parking decks, transportation systems, and motor pool operations.

809-50 - Telecommunications Systems and Services

Communication systems and services include self-supporting satellite systems, other electronic communications systems, telephone services, and operation of communication systems.

809-60 - Student Health Services

Includes all activities to provide self-supporting health services for students, faculty, or staff and their dependents through an infirmary, clinic, or testing operation.

809-70 - Student Unions and Recreational Facilities

Includes efforts to provide self-supporting student union or community center operations.

809-80 - Recreational and Intramural Programs

Include all activities that provide self-supporting recreational and intramural programs.

809-90 - Other Enterprise Functions

Other self-supporting auxiliary enterprise operations, which do not meet the definition of an independent operation and which, are not included in the above categories.

809-95 - Intercollegiate Athletics

Includes all self-supporting intercollegiate athletic events or programs.

.230 Capital Outlay

.231 Capital Outlay Projects

Although the program component is independent of the project component, the program code 998 is assigned as an identifier of all capital outlay projects which are a unique type of expenditure.


998 Capital Outlay

This program is used to record revenue and expenditures, by project number, for all capital outlay projects.

2010 Department Numbers Classification and Coding Structure (2000)

.100 General

A department number is a unique number, consisting of six digits, which identifies a specific department or activity of the University. It is used to facilitate the accumulation of accounting information relative to each department or activity. The applicable department number should be included on all financial documents that require entry into the University Financial Information System. The Department Numbers are categorized as follows:

1XXXXX Educational and General
2XXXXX Student Financial Assistance/Other
3XXXXX Auxiliary Enterprises
4XXXXX Restricted
5XXXXX Financial Assistance for Educational and General Services (Grants and Contracts)
7XXXXX Capital Projects
8XXXXX Agency/Local Funds
9XXXXX Clearing

.200 Listing of Numbers

Detailed listings of department numbers and descriptions are included with this section. Listings are provided in numerical sequence by Department Number and in alphabetical sequence by Department Name.  Departments are authorized to use ONLY those Department numbers for which signature authority is on file in the Office of Finance. Refer to Section 3020 of this manual for information regarding signature authority. Questions or requests concerning department numbers should be directed to Financial Reporting.

2015 Expenditure Codes and Definitions Classification and Coding Structure (2000)

.100 General

The Expenditure Structure is a mechanism for classifying in a systematic manner different types of expenditures and for collecting expenditure information. The University uses this information for accounting control, financial management, and budgeting purposes.

.200 Codes and Definitions

Following is a listing of the authorized expenditure codes groups.

Listing of all codes and their definitions (It's printable!)
110000 - PERSONAL SERVICES

111000 - Employee Benefits
112000 - Salaries
113000 - Special Payments
114000 - Wages
115000 - Disability Benefits
116000 - Termination Personal Service Costs
117000 - WTA - Workforce Transition Act Termination Personal Service Costs
119000 - Recoveries

120000 -CONTRACTUAL SERVICES

121000 - Communication Services
122000 - Employee Development Services
123000 - Health Services
124000 - Management and Information Services
125000 - Repair and Maintenance Services
126000 - Support Services
127000 - Technical Services
128000 - Transportation Services
129000 - Recoveries and Late Payment Penalties for Contractual Services

130000 - SUPPLIES AND MATERIALS

131000 - Administrative Supplies
132000 - Energy Supplies
133000 - Manufacturing and Merchandising Supplies
134000 - Medical and Laboratory Supplies
135000 - Repair and Maintenance Supplies
136000 - Residential Supplies
137000 - Specific Use Supplies
139000 - Recoveries and Late Payment Penalties for Supplies and Materials

140000 - TRANSFER PAYMENTS

141000 - Awards, Contributions, and Claims
142000 - Educational and Training Assistance
143000 - Grants and Aid to Local Governments
148000 - Indirect Cost Recoveries
149000 - Recoveries for Transfer Payments

150000 - CONTINUOUS CHARGES

151000 - Insurance-Fixed Assets
152000 - Capital Lease Payments
153000 - Operating Lease Payments
154000 - Service Charges
155000 - Insurance-Operations
156000 - Installment Purchases
159000 - Recoveries and Late Payment Penalties for Continuous Charges 

210000 - PROPERTY AND IMPROVEMENTS

211000 - Acquisition of Property and Improvements
212000 - Natural Resources
213000 - Site Development
219000 - Recoveries and Late Payment Penalties for Property and Improvements

220000 - EQUIPMENT

221000 - Computer Equipment
222000 - Educational and Cultural Equipment
223000 - Electronic and Photographic Equipment
224000 - Medical and Laboratory Equipment
225000 - Motorized Equipment
226000 - Office Equipment
227000 - Specific Use Equipment
228000 - Stationary Equipment
229000 - Recoveries and Late Payment Penalties for Equipment

230000 - PLANT AND IMPROVEMENTS

231000 - Acquisition of Plant and Improvements
232000 - Construction of Plant and Improvements
239000 - Recoveries and Late Payment Penalties of Plant and Improvements

310000 - OBLIGATIONS

311000 - Bonds
312000 - Loans - Agency
313000 - Loans-State
319000 - Recoveries

330000 - Continuing Education
2020 Revenue Account Codes Classification and Coding Structure (2000)

.100 General

The revenue account code is designed to classify different categories of revenue in a systematic manner for recording and reporting purposes.

.200 Revenue Code Structure

Revenue codes are assigned to a specific fund or funds (E & G, Auxiliary enterprises, Local/Agency and Grants and Contracts). Some revenue codes apply to more than one fund, such as cash short and cash over. Educational and general revenues are not designated for specific departments and therefore are recorded in a central account instead of in individual departmental accounts.

.300 Subsidiary Ledger Revenue Account Codes and Titles

On the following pages is a detailed listing of Subsidiary Ledger Revenue Account Codes. Only those codes included in the Financial Information System are authorized for use in submitting revenue transactions for deposit. All inquiries concerning Revenue Account Codes should be directed to Financial Reporting.

REVENUE ACCOUNT CODE DEFINITION CARS CODE
010000 GIFTS, GRANTS AND CONTRACTS, PRIVATE 06003
010001 SPONSORED PROG-PROGRAM INCOME 06003
010005 GIFTS 06003
010006 CORPORATE GIFTS 06003
010010 GOV. GRANTS & CONTRACTS, LOCAL 06007
010015 P/Y EXCESS REVENUE 06003
010020 RECEIPTS FROM OTHER STATE AGENCIES 06050
010030 FEDERAL, UNDISTRIBUTED 10000
010031 FEDERAL ARRA EDUCATION 10000
010032 FEDERAL ARRA GENERAL 10000
010034 FEDERAL ARRA CONS RSRCH DEV 81086
010035 FED ARRA CHILD CARE BLOCK GRNT 93173
010036 FED ARRA TRANS-NIH RESEARCH 93701
010037 FED ARRA EQUIP ENHANCE TRAIN 93411
010038 FED ARRA SFSF INVEST INNOV 84396
010039 FED ARRA STATEWIDE DATA SYSTEM 84384
010040 FEDERAL PERKINS LOAN PROGRAM 84038
010050 SEOG (FEDERAL SUPP. ED. OPPORT. GRANTS) 84007
010060 PELL GRANTS 84063
010090 CWS (FEDERAL WORK STUDY PROGRAM) 84033
010110 PUBLIC TELECOMM FACIL.CONST/PLANNING 11550
010140 FIPSE (FUND FOR IMP. OF POSTSECOND.ED.) 84116
010150 MIGRANT ED. HS EQUIVALENCY PROGRAM 84141
010160 DRUG ABUSE TRAINING PROGRAMS 13280
010170 HIGH EDU. INSTITUTIONAL AID 84031
010180 CONTRIB INDIVIDU 06003
010190 CONTRIB BUSINESS 06003
010200 UNDERWRITING IND 06003
010210 UNDERWRITING BUS 06003
010215 FUNDRAISING/SPECIAL EVENTS REVENUE 06003
010220 SPEC. EDU. PERSONNEL DEV. PARENT TRAIN. 84029
010230 INSTITUTE OF MUSEUM SERVICES 45301
010240 BIOLOGICAL BEHAVIORAL & SOC.SCIENCES 47051
010250 COLLEGE LIBRARY RESOURCES 84005
010260 FORESTRY RESEARCH 10652
010280 BUS. DEV. ASSISTANCE TO SMALL BUSINESS 59005
010290 ECON DEVLPMT GRANTS-PUBWORKS/DEVFAC 11300
010310 REGULAR SESSION TUITION INSTATE-A020 06001
010311 TUIT DOFF OM-STATE 06001
010320 JUNE TUITION INSTATE-A022 06001
010321 SUM TUIT IN-GRAD 06001
010322 SUM ST ABROAD PROG FEE 06001
010330 MAY TUITION INSTATE-A024 06001
010340 GRADUATE TUITION INSTATE-A-32 06001
010341 PHYS ASST ADMISSION DEPOSIT 06001
010350 REGULAR SESSION TUITION OUTSTATE-A21 06001
010351 TUIT DIFF OUT-OF-STATE 06001
010360 JUNE TUITION OUTSTATE–A23 06001
010361 SUM TUIT OUT-GRAD 06001
010370 MAY TUITION OUTSTATE–A25 06001
010371 INNOVATION MBA PRG IN-STATE 06001
010372 INNOVATION MBA PRG OUT-STATE 06001
010380 GRADUATE TUITION–OUTSTATE A–33 06001
010381 MALTA MASTERS TUITION 06001
010382 EU GRAD IN–STATE 06001
010383 EU GRAD OUT–OF–STATE 06001
010384 DIST LEARN NON-CREDIT 06001
010385 DIST LEARN U/G 06001
010386 DIST LEARN GRAD 06001
010387 JUN EU GRAD IN–STATE 06001
010388 JUN EU GRAD OUT–OF–STATE 06001
010389 MBA INNOVATION 06001
010390 UNDISTRIBUTED REFUNDS 06001
010395 TUITION WRITE OFF 06001
010400 INSTRUCTION OFFCAMPUS-A028 06001
010410 CONTINUING EDUCATION-CEU CREDIT 06014
010415 CERTIFICATION 06014
010420 EXAM FOR CREDIT-A054 06008
010430 U/G APPLICATION FEE-A057 06008
010435 BIS APPLICATION FEE 06008
010440 GRADUATE APPLICATION FEE-A58 06008
010442 GR CONTINUOUS ENROLLMENT FEE 06008
010445 CERTIFICATE APPLICATION FEES 06008
010446 STUDY ABROAD APPLICATION FEE 06008
010450 CONTINUING EDUCATION APPLICATION FEE 06008
010460 TEACH EDUC FIELD EXPER FEE 06008
010465 ABROAD EXTERNAL PROGRAM FEE 06008
010466 IA ADMINISTRATIVE FEE 06008
010470 E&G SUR-CHARGE 06008
010475 COURSE FEE 06008
010480 H.E. ENDOWMENT INCOME/EMINENT SCHOLARS 06002
010490 READING CLINIC-C021 06005
010500 SPEECH CLINIC-C22 06005
010510 HEAR CLINIC-C023 06005
010515 CSD APPLIED SPEECH/HEARING 06005
010520 CHILD DEVELOPMENT CL-C24 06005
010530 LATE REGISTRATION-D006 06008
010540 LIBRARY FINES/LOSSES-D8 06006
010550 ORIENTATION-D001 06006
010560 ADM ALLOCATIONS FOR STU S/L 09074
010516 OT CLINIC 06005
010570 OTHER SOURCE-D99 06006
010571 SALES/SERVICES 06005
010572 SALES/SERVICES-SETUP FEE 06005
010573 SMAD – SALES & SERVICES 06005
010580 E&G FACILITIES RENT- D4 06006
010590 SP. TRANSFER  
010600 STUDENT ACTIVITY FEE 06028
010610 SUMMER STUDENT SERVICES 06028
010620 SUMMER HEALTH SERVICES 06028
010630 REFUND STUDENT ACTIVITY FEES 06028
010640 STUDENT OBGYN PROGRAM 06029
010650 LAB SERVICES 06029
010660 ALLERGY CLINIC 06029
010665 AUX HEALTH PROGRAMS 06029
010670 NON–JMU HEALTH SVCS 06029
010680 WCC RM RENT-J086 06029
010690 WCC GAME-J087 06029
010700 STU LONG DISTANCE TELEPHONE M55 06029
010705 INTERNET CONNECT FEE 06029
010710 RESIDENTIAL FACILITIES BOARD FALL-J01 06028
010720 COMMUTER BOARD FALL-J 06028
010730 RESIDENT BOARD SPRING 06028
010740 COMMUTER BOARD SPRING 06028
010750 RESIDENT BOARD MAY J3 06028
010760 COMMUTER BOARD MAY 06028
010770 RESIDENT BOARD SUM J2 06028
010780 COMMUTER BOARD SUMMER 06028
010790 MEAL TRANSFER J04 06028
010800 DINING DOLLARS TRANSFER 06028
010810 DOLLARS GOLD 06028
010820 DOLLARS GOLD TRANSFER 06028
010830 FLEX ACCOUNT 06029
010840 FLEX TRANSFER 06029
010850 FLEX PIZZA 06029
010860 DUKE CARD 06029
010870 DUKE TRANSFER 06029
010880 RETAIL-DEPT 06029
010890 MEAL TICKETS 06029
010900 RETAIL-J013 06029
010910 DISTRIBUTION CONFERENCE INCOME 06029
010920 CASH SALES 06029
010930 BOOKSTORE REVENUE 06029
010940 VENDING 06029
010950 CONCESSIONS 06029
010960 LAUNDRY 06029
010970 DUPLICATING 06029
010980 ALCOHOL 06029
010990 CATERING 06029
011000 CONFERENCES J6 06029
011005 CONFERENCE MEALS-INTERNAL 06029
011010 OTHER DINING REVENUE 06029
011016 ARAMARK COMMISSION - BF STAD 06027
011020 ID REPLACE J15 06029
011030 REFUNDS 06029
011040 A/R COLLECTIONS 06029
011050 STUDENT RENT REG-J41 06028
011055 STU RENT OFF-CAMPUS 06028
011056 STU RENT WALNUT LN APTS 06028
011060 STUDENT RENT MAY 06028
011070 STUDENT RENT SUM-J42 06028
011080 DORM DAMAGE-J046 06028
011090 LOST KEYS-J047 06028
011100 STUDENT-RENT ORIENTATION 06028
011110 STUDENT ATHLETIC FEE-K001 06026
011119 SOFTBALL GATE RECEIPTS 06027
011120 FOOTBALL GATE RECEIPTS-K002 06027
011121 MEN SOCCER GATE RECEIPTS 06027
011122 WOMEN SOCCER GATE RECEIPTS 06027
011123 MEN BASKETBALL GATE RECEIPTS 06027
011124 WOMEN BASKETBALL GATE RECEIPTS 06027
011125 BASEBALL GATE RECEIPTS 06027
011126 NCAA TOURNAMENT GATE RECIEPTS 06027
011127 OTHER GATE RECEIPTS 06027
011128 FOOTBALL AWAY GAMES 06027
011129 TICKET OFFICE HANDLING FEES 06027
011130 FOOTBALL GUARANTEES 06027
011131 MEN BASKETBALL GUARANTEES 06027
011132 WOMEN BASKETBALL GUARANTEES 06027
011133 OTHER GUARANTEES 06027
011140 PROGRAM AD SALES 06027
011145 CHAIRBACK RENTALS 06027
011150 PROGRAM SALES 06027
011160 NCAA REVENUES 06027
011161 CAA REVENUES 06027
011170 INTRAMURAL 06028
011180 ADVERTISING/SPONSOR REV 06027
011190 ATHLETIC-FOUNDATION SUPPORT 06027
011191 MISC ATHLETICS REVENUE 06027
011200 ATHLETIC FACILITIES RENT 06027
011210 BUILDINGG DEBT AUX-M52 06028
011220 AUX FACILITIES RENT J44 06029
011230 RENTAL OF LAND 06029
011240 COLLEGEPLATE 06029
011250 PARKING METER 06029
011260 COMPREHENSIVE FEE J40 06028
011262 COMPREHENSIVE FEE STUDY GROUP 06028
011261 COMPREHENSIVE FEE SUMMER STU  06028
011270 TRANSFER AUX/OTHER FUNDS 06028
011280 AUX OTHER-FEE 06028
011290 PARKING FINES 06029
011300 STUDEBT VOICE MAIL 06029
011310 WASHER/DRYER 06029
011320 INTEREST ABROAD 07108
011330 RENTAL ABROAD 06029
011340 MAIL DISTRIBUTION 06029
011350 RECOVERY FEDERAL STATE-WIDE IDC 09071
011355 FED. ADMIN. ALLOW 09071
011360 RECOVERY STATE STATE-WIDE IDC 09071
011370 RECOVERY PRIVATE STATE-WIDE IDC 09071
011380 UNDISTRIBUTED STUDENT ACCOUNTS  
011390 UNDISTRIBUTED STUDENT AID  
011400 UNDISTRIBUTED TELECOM  
011410 CASH SHORT 09060
011420 CASH OVER 09060
011430 MISCELLANEOUS UNDISTRIBUTED REVENUE 09060
011440 FEDERAL GRANTS & CONTRACTS O/H 09073
011441 FED G&C, ARRA O/H 09077
011450 STATE GRANTS & CONTRACTS O/H 09073
011460 LOCAL GRANTS & CONTRACTS O/H 09073
011470 CORPORATION CASH O/H 09073
011480 INDIRECT COST RECOVERY 09073
011490 PRIOR YEAR REVENUE 09084
011500 STATEWIDE IDC 09071
011510 SURPLUS PROPERTY SALES 09999
011520 FED ARRA TRANSFER CWS 84033
011530 REDEPOSITS  
011532 DEPOSITS-TELCHECK  
011535 ECOMMERCE COLLECTIONS  
011540 RECOVERY FROM GOVERNMENT GRANTS  
011550 PRIOR YEAR - REDEPOSIT  
011560 UNDISTRIBUTED TUITION & FEES  
011570 OTHER SOURCES-LOCAL  
011590 REGISTRATION, DUES  
011610 TFR INTL STU AB  
011620 A/P INTN'L WIRES  
011630 RENT  
011660 ADVERTISING  
011662 DISBURSMENTS-TELCHECK  
011670 COLL TEMP LOAN  
011680 UTILIT RCVR DEBT  
011690 EFT LOAN DEPOSIT  
011700 SUBSCRIPTIONS  
011710 TICKET SALES  
011720 APPLIED-INITIAL  
011730 APPLIED-REJECTS  
011740 APLIED-WITHDRAWN  
011750 STUDENT HEALTH  
011760 UTLITIES DEPOSIT  
011770 RM DEPOSIT-SUMMER  
011780 RM DEPOSIT-RET STU  
011790 RM DEPOSIT-NEW STU  
011800 TUITION-RET STU  
011810 TUITION-NEW STU  
011820 E&G REVENUE  
011830 AUX REVENUE  
011835 INSURANCE REVENUE  
011860 EUROPEAN BUS SCH  
011890 TRF OVERSEAS BAN  
011900 NSF RETURNED CKS  
011910 DEBT SVC REVENUE 06028
011920 INTEREST YIELD 07108
011930 CASH TRANSF IN  
011933 CASH TRANSF - LOAN CLEARING  
011934 CASH TRANSF - DLEN  
011935 CASH TRANSFER - ELEC PAYMENTS  
011940 GEN.FUND APPROP  
011945 STATE GEN FUND APPN - XFER IN  
011950 TRANS-G.F. CENTRAL  
011960 CASH TRANSF OUT  
011970 TRANS-APPROP INTRA  
011980 REVERSION-GF DEC  
011990 CRESTAR INTEREST  
012000 SALES TAX COLLECTED  
012010 ALLOTMENT CAP PJ  
012020 BANK CARD RECOV  
012030 INTEREST/DIVIDENDS  
012040 INT NOTES RCVB 06006
012050 REV-DORM SYS  
012060 REV REF-DORM SYS  
012070 RECYCLABLE MATTER 09991
012080 SURPLUS 09999
012090 GENERAL OBLIGATION BOND REVENUE  
012091 21ST CENTURY BOND REVENUE  
012095 9B BOND REVENUE  
012100 9C BOND REVENUE  
012110 9D BOND REVENUE  
012115 INVESTMENT INCOME  
012120 INCOME - INVESTMENT CHECKING  
012130 INCOME - WASH MUTUAL  
012140 INCOME - IF OF AMERICA  
012145 INCOME - SECURITIES  
012150 INCOME - WHEAT FIRST/MENTOR  
012160 CAPITOLINE INTEREST  
012170 PELL INTEREST  
012180 STAFFORD CLR INTEREST  
012190 COMMONWEALTH ONE INTEREST  
012200 FINES 06029
012210 OFF-CAMPUS INFO SECURITY PROG  
012220 CAPITAL GAINS INCOME  
012230 JUDICAL FINES 06028
012240 REVENUE REFUND SUSPENSE 06001
012245 ADVANCES ON FINANCIAL AID 06001
012250 MULTIMEDIA LAB RENT 06006
012260 TUITION WAIVERS 06001
012265 AUXILIARY WAIVERS 06028
012270 EARN SHARE PURCH  
012280 IVR CREDIT CARD PAYMENTS  
012290 ETF FEE ‐ OOS 06008
012295 CAPITAL FEE 06008
012300 PARKING FEE REVENUE 06018
012305 CONFERENCE PARKING FEE 06018
012310 CONTRACT CANCELLATION FEE 06028
012320 A-1 SALES 06029
012330 A-1 FLEX 06029
012340 SHOWKER SALES 06029
012350 SHOWKER FLEX 06029
012360 MEDICAL ART SALES 06029
012370 MEDICAL ART FLEX 06029
012380 DEPOSIT SUSPENSE 06029
012385 UNAPPLIED STAFFORD/PLUS-ELECTRONIC 06029
012386 UNAPPLIED STAFFORD/PLUS-MANUAL 06029
012390 MATH AND SCIENCE - NSF 47049
012391 NSF ARRA RESEARCH SUPPORT 47082
012395 AID FUNDS RETURNED 06029
012410 CHARGEBACKS 06029
012411 OTH ASSIST - DEPT OF DEFENSE 12000
012412 INTEREST EARNED - PAST DUE A/R 07108
012413 TIPS - DINING SERVICE 09060
012420 APPLICATION FEE - AUX 06028
012430 COMMISSIONS EARNED 06028
012432 TELCHECK - CHARGEBACKS  
012440 SEIZED ASSETS - STATE 09060
012445 SEIZED ASSETS - FEDERAL 09060
012450 EXCHANGE/CONSORTIUM 06001
012610 ABROAD LOSSES  
012620 ABROAD GAINS  
012625 IE – ELECTIVE FEES 06008
012635 INTERNATIONAL RENT  
012636 INTERNATIONAL FINES  
012637 INTERNATIONAL WASHER/DRYER