JMU - 2020 - Revenue Account Codes
2020 - Revenue Account Codes
Effective Date: Auguest 16, 2013
Table of Contents:
.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 |
| 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 |
| 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 |
| 010350 | REGULAR SESSION TUITION OUTSTATE-A21 | 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 |
| 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 | |
| 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 |
Publisher:
Finance Office
For Information Contact:
Finance
James Madison University
Phone: (540) 568-6433
Fax: (540) 568-3346
Last Modified: 9/24/2013
Privacy Statement