Revenue Accounts for Appalachian State University


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501XX0     TUITION AND FEES REV

 

This major source of revenue account includes tuition charged to students enrolled in courses or academic programs of the institution during regular and summer terms or sessions and fees charged to enrolled students as authorized, established, and/or fixed by the Board of Governors of the University of North Carolina.  Also, it includes, in contra revenue accounts, waivers or remissions of tuition.  The components of this account are measured by the accrual method, rather than the cash method, of accounting.  The write-off of uncollectible claims for tuition and fees must be charged to major object of expenditure 8700 Receivables Written-Off and not to this major source of revenue account or any component of this account.  The recovery of previously written-off claims for tuition and fees must be credited to minor source of revenue 0710 Bad Receivables Collected and not to this account or any component of this account.  Regular term tuition and regular term tuition waiver portions of this account are compatible only with activity 990 Multiactivity.  Similarly, summer terms tuition and summer term tuition waiver portions of this account are compatible only with purpose 102-budget symbol 02-Summer Term Instruction.  Other portions of this account are compatible only with the activity or purpose which provides the service or performs the function related to the charge.  Use a more descriptive minor or subsidiary object.

 

5011X0     NET RESIDENT TUITION

 

This minor source of revenue account includes tuition charged to North Carolina resident students enrolled in courses or academic programs of the institution during a regular or summer term or session.  It includes, as a contra amount, waivers or remissions of tuition applicable to resident students.  Use a more descriptive subsidiary object.

 

501110     RESIDENT TUITION

 

This subsidiary source of revenue account includes tuition charged to North Carolina resident students enrolled in courses or academic programs of the institution during a regular or summer term or session as required by North Carolina General Statutes 116-143.1 and University policies and procedures established pursuant thereto.

 

501120     RES STAFF WAIVERS

 

This subsidiary source contra revenue account includes waivers or remissions of tuition charged to North Carolina resident students enrolled in courses or academic programs of the institution during a regular or summer term or session while such persons are full-time faculty or staff employees of the institution, as authorized by North Carolina General Statutes 116-143 and amendment thereto and University policies and procedures established pursuant thereto.

 

501130     RES OLD CIT WAIVERS

 

This subsidiary source contra revenue account includes waivers or remissions of tuition charged to North Carolina resident students enrolled in courses or academic programs of the institution during a regular or summer term or session after such persons have attained the age of sixty-five, as authorized by North Carolina General Statutes 115B-2 and University policies and procedures established pursuant thereto.

 

501160     RESIDENT TUI SURCHG

 

5012X0     NET NONRES TUITION

 

This minor source of revenue account includes tuition charged to nonresident students enrolled in courses or academic programs of the institution during a regular or summer term or session.  It includes, as a contra amount, waivers or remissions of tuition applicable to nonresident students.  Use a more descriptive subsidiary object.

 

501210     NONRESIDENT TUITION

 

This subsidiary source of revenue account includes tuition charged to nonresident students enrolled in courses or academic programs of the institution during a regular or summer term or session as required by North Carolina General Statutes 116-143.1 and University policies and procedures established pursuant thereto.

 

501220     NONRES SPEC TAL WAV

 

This subsidiary source contra revenue account includes waivers or remissions of tuition charged to NONRESIDENT UNDERGRADUATE STUDENTS enrolled in courses or academic programs of the institution during a regular or summer term or session when such persons are solicited for special talents which are utilized or developed by the institution, as authorized by North Carolina General Statutes 116-143 and University policies and procedures established pursuant thereto.

 

501230     NONRES GRAD ASST WAV

 

This subsidiary source contra revenue account includes waivers or remissions of tuition charged to NONRESIDENT GRADUATE STUDENTS enrolled in courses or academic programs of the institution during a regular or summer term or session when such persons are serving as graduate teaching assistants, graduate research assistants, or in comparable instructional or research assignments and who are concurrently enrolled as graduate students at the same institution, as authorized by North Carolina General Statutes 116-144 and University policies and procedures established pursuant thereto.

 

501240     NONRES STAFF WAIVERS

 

This subsidiary source contra revenue account includes waivers or remissions of tuition charged to nonresident students enrolled in courses or academic programs of the institution during a regular or summer term or session while such persons are full-time faculty or staff employees of the institution, as authorized by North Carolina General Statutes 116-143 and amendment thereto and University policies and procedures established pursuant thereto.

 

501250     NONRES MILITARY WAIVERS

501260     NON RESDNT TUI SURCHG

501270     NC TCHR TUIT WAIVER

501280     TUIT & FEES SCH ALOW

 

501300     EXTENSION INSTR FEE

 

This minor source of revenue account includes financial resource generated by registration and tuition fees charged to recipients of the institution's extension instruction services.  Its use is compatible only with purpose 103 Extension Instruction (03-1-05000 thru 5999).

 

501400     APPLICATION FEES

 

This minor source of revenue account includes financial resource generated by fees charged to individuals submitting applications for admissions as students at the institution.

 

501500     ATHLETIC FEES

 

This minor source of revenue account includes financial resources generated by fees charged to student in connection with provision of intramural, intercollegiate, and other athletic services by the institution.  Its use is compatible only with purpose 207 Recreational Services (budget symbol 58).

 

501600     HEALTH SERVICE FEES

 

This minor source of revenue account includes financial resources generated by fees charged to students in connection with provision of health and medical services by the institution's student infirmary.  Its use is compatible only with purpose 204 Health Services (budget symbol 24).

 

501700     ACTIVITY FEES

 

This minor source of revenue account includes financial resource generated by fees charged to students in connection with provision by the institution of certain nonacademic services to students.  Its use is compatible only with activities or purposes which provide the related services to students.  Compatible activity or purpose codes and titles for some activity fees are:

 

Campus center fees                - Budget Symbol 59

 

Student organizations fees        - Budget Symbol 08

Student newspaper fees

Student yearbook fees             - Budget Symbol 58

Student entertainment fees

 

501800     INDEBTEDNESS FEES

 

This minor source of revenue account includes financial resources generated by fees charged to students in connection with retirement and servicing of physical plant indebtedness and maintenance and operation of physical plant facilities, including equipment, when such fees are authorized or required by borrowing agreements.  Its use is compatible only with each of the purposes identified under activity 200 Student Auxiliaries.

 

501850     EDUCATIONAL-TECH FEE

 

This minor source of revenue includes fees charged to     

students for provision of specialized instructional supplies and services and for scientific and data processing equipment.

 

5019X0     SPECIAL FEE

 

This minor source of revenue account includes financial resources generated by fees charged to students as special, incidental, or miscellaneous fees and not identified by minor sources of revenue coded 0130 through 0180.  It includes fees applicable to particular programs or courses of study requiring supplies, materials, or services not covered by fees of general applicability.  It excludes tuition which is the subject of other revenue accounts.  Appropriate associated activity/purpose codes for some special fees are indicated within parenthetical marks following some cited examples.  Other uncited special fees are compatible with the activity or purpose which provides the service or performs the function related to the charge.  Such fees include course audit fees (101-budget symbol 01, 102-budget symbol 02, 103-budget symbol 03), credit-by-exam fees (101-budget symbol 01, 102-budget symbol 02, 103-budget symbol 03), special academic examination and test fees (101-budget symbol 01, 102-budget symbol 02, 103-budget symbol 03), and laboratory fees and charges (101-budget symbol 01, 102-budget symbol 02, 103-budget symbol 03).  Also, it includes miscellaneous student service fees and charges for library usage (152-budget symbol 07), registrations (160-budget symbol 08), late registrations (160-budget symbol 08), special nonacademic examinations and tests (160-budget symbol 08), transcripts (160-budget symbol 08), identification cards (170-budget symbol 09), activity cards (170-budget symbol 09), diplomas (170-budget symbol 09), degrees and maintenance and operation of physical plant facilities and equipment when such fee is not authorized or required by a borrowing agreement (180-budget symbol 10).

 

501910     TRANSCRIPT FEE

 

501920     GYM FEE

 

501930     INCIDENTAL FEES

 

501940     GRADUATE FEES

 

501950     SILVER BURDETT FEE

 

 

501960     COOP EDUCATION PROG

501970     APPLD MUSIC PRIVATE LESSONS

501980     INTERNAL PAYMENT PLAN

 

502XX0     GOV. PRI & ENDOW REV

 

This major source of revenue account includes financial resources provided to the institution by branches, departments, agencies, offices, and other entities of state, federal, and local governments, from individuals and nongovernmental organizations, and from endowment and similar funds.  Use a more descriptive minor object.

 

502100     STATE APPROPRIATIONS

This minor source of revenue account includes financial resources provided to the institution through legislative actions of the North Carolina General Assembly.  It excludes revenues provided by state government contracts and grants.

 

5022X0     STATE CONTR & GRANT

This minor source of revenue account includes financial resources provided to the institution by departments, agencies, and other entities of state governments as direct and indirect costs of contracts and grants.  Use a more descriptive subsidiary object.

 

502210     RESTR STATE C & G

This subsidiary source of revenue account includes financial resources provided to the institution by departments, agencies, and other entities of state governments as direct costs incurred by contracts and grants.  Institutional use of the resources is restricted by awarding entities to specific project, programs, or services.

 

502220     UNRESTR STATE OH REC

This subsidiary source of revenue account includes financial resources provided to the institution by departments, agencies, and other entities of state governments as reimbursement of institutional indirect costs allocated to contracts and grants.  Institutional use of the resources is not restricted by awarding entities.  These resources are usually identified as overhead receipts.

 

502240     STATE AID - BOND PROCEEDS

502250     STATE RES-GRANTS EXCHANGE

502270     CERTIFICATES OF PARTICIPATION

 

5024X0     FED CONTR & GRNT

 

This minor source of revenue account includes financial resources provided to the institution by departments, agencies, and other entities of the federal government as direct and indirect costs of contracts and grants.  Use a more descriptive subsidiary object.

 

502410     RESTR FED C & G

 

This subsidiary source of revenue account includes financial resources provided to the institution by departments, agencies, and other entities of the federal government as direct costs incurred by contract and grants.  Institutional use of the resources is restricted by awarding entities to specific projects, programs, or services.

 

502420     UNRESTR FED OH REC

 

This subsidiary source of revenue account includes financial resources provided to the institution by departments, agencies and other entities of the federal government as reimbursement of institutional indirect costs allocated to contracts and grants.  Institutional use of the resources is not restricted by awarding entities.  These resources are usually identified as overhead receipts.

 

502430     UNRESTR FED ACA

 

This subsidiary source of revenue account includes financial resources provided to the institution by federal government contracts and grants and identified as allowances, repayments, or reimbursement of administrative costs associated with administering federal student financial aid programs, including programs identified with the Veterans Administration.  Institutional use of the resources is not restricted by the awarding federal agency.  the use of this revenue account is compatible only with activity 160 Student Services.  160 must over-realize by 30% of total budgeted.

 

502450         FEDERAL RESERVE GRANTS-EXCHANGE

 

502470     REIMB LN CNCL AF 72

502480     REIMB-LN-CNCL BF 72

5025X0     LOCAL GOVT CONTR & G

 

This minor source of revenue account includes financial resources provided to the institution by departments, agencies, and other entities of local governments as direct and indirect costs of contracts and grants.  Use a more descriptive subsidiary object.

 

502510     RESTR COUNTY C & G

This subsidiary source of revenue account includes financial resources provided to the institution by departments, agencies, and other entities of local county units as direct and indirect costs incurred by contracts and grants.  Institutional use of the resources is restricted by awarding entities to specific projects, programs, or services.

 

502520     UNRESTR LOCAL OH REC

This subsidiary source of revenue account includes financial resources provided to the institution by departments, agencies, and other entities of local governments as reimbursement of institutional indirect costs allocated to contracts and grants.  Institutional use of the resources is not restricted by awarding entities.  These resources are usually identified as overhead receipts.

 

502530     RESTR CITIES & TOWN C & G

This subsidiary source of revenue account includes financial resources provided to the institution by depts, agencies, and other city and town units as direct and indirect costs incurred by contracts and grants.  Institutional use of the resources is restricted by awarding entities to specific Projects, programs, or services.

 

502600     RESTRICTED PRIVATE GIFTS

 

502640     RES PRI C & G INCOME

 

Use this account to reflect non-government grants and Contracts related to instruction, research, or public srv.  Non exchange transaction.

 

502650     PRI RESTRICTED GRANTS EXCH

 

502680     PRIVATE C & G INCOME

 

Use this account to reflect non-government grants and contracts Not related to instruction, research, or public service. Exchange transaction.

 

5027X0     PRIVATE GIFT

 

This minor source of revenue account includes financial resources provided to the institution by individuals, foundations, and other nongovernmental entities for unspecified usage in primary and supportive activities of the institution.

 

502700     NONCAPITAL GIFT (NONCASH)

502710     NONOPERATING GIFT NONCAPITAL (CASH)

502720     CAPITAL GIFT (CASH)

502730     ADDITIONS TO PERM ENDOW (CASH)

502740     ADDITIONS TO PERM ENDOW (NONCASH)

 

502750     CAPITAL GIFT (NONCASH)

502760     NON-NC RES GRATNS-EXCHANGE

502770     CONT RECEIVABLE REV (FND)

502780     UNR GFT YOSEF T

502790     OUT OF STATE GRANTS

502800     UNR PRIVATE OH REC

This minor source of revenue account includes financial resources provided to the institution by individuals, foundations, and other nongovernmental entities as reimbursement of institutional indirect costs allocated to contracts and grants.  Institutional use of the resources is not restricted by awarding entities.  These resources are usually identified as overhead receipts.

 

502900     ENDOWMENT INCOME

 

This minor source of revenue account includes financial resources provided to the institution's current operations funds by the institution's endowment funds.  The use of endowment funds must be in accordance with the guidelines provided by the governing board of trustees of the endowment.  Use a more descriptive subsidiary object.

 

502910     ENDOW RES INCOME

 

503XX0     SUPPORT SERVICE REV

 

This major source of revenue account includes financial resources generated by sales of merchandise and the rendering of services not specifically identified elsewhere.  It is not associated with auxiliary enterprises, independent operations, and medical and veterinary services.  (See major sources of revenue 0400 Sales and Services Revenues of Auxiliary Enterprises and Independent Operations and 0600 Medical and Veterinary Services Revenues.)  Use a more descriptive minor object.

 

5031X0     EDP SERVICE REVENUES

 

This minor source of revenue account includes financial resources generated from users of the institution's electronic data processing services.  Its use is compatible only with purpose 152 General Academic Support and activity 170 Institutional Support.  Use a more descriptive subsidiary object.

 

503110     EDP ON-CAMPUS REV 

 

This subsidiary object includes all income generated from the use of EDP Services by the institution.

 

503120     EDP OFF CAMPUS REV

 

This subsidiary object includes all income generated from the use of EDP Services by an enterprise not affiliated with the institution.

 

503200     PHYSICAL PLANT REV

 

This minor source of revenue account includes financial resources generated from users of services provided by the institution's physical plant division.  Its use is compatible only with activity 180 Physical Plant Operations.

 

503500     UTILITY SERV REV

 

This minor source of revenue account includes financial resources generated from users of the institution's various nontelephone utility services.  Its use is compatible only with activity 180 Physical Plant Operations.

 

5039X0     OTHER SUPPORTING REV

 

This minor source of revenue account includes financial resources generated by sales of merchandise and the rendering of services, excluding/revenues identified by minor sources of revenue coded 0310, 0320, 0330, 0340, and 0350.  It includes revenues generated by sales of departmental publications, interdepartmental sales, nonauxiliary motor pool fees, community services, registration fees, copy machine fees, veterans' reporting fees, installment payment fees, film and tape rental fees, and locker rental fees.

 

503910     OTHER SALES-SERVICE

 

This subsidiary object includes all revenue generated by sales and services not identified by any other source.

 

503920        REGISTRATION FEE

 

503930        NURSERY SCHOOL REV

 

This subsidiary source includes all revenue generated by nursery school tuition.

 

503940     ADVERTISING INCOME

This subsidiary revenue source includes all receipts from advertising in university publications.

 

503950     STUDENT FEE, NON GA

 

This subsidiary revenue source includes any fees assessed to students who participate in grants or programs outside regular university course work where the fees for these programs are established locally.

 

503960     SALES TAX COLLECTED

 

This object will be used to accumulate Sales Tax due to the State of North Carolina for Non-State Funds.

 

503980     EXTENSION BOOK SALES

 

504XX0     AUXIL & IND OPT REV

 

This major source of revenue account includes financial resources generated by operations involving the sales of merchandise and the rendering of services by the institution's student related auxiliaries (see activity 200 Student Auxiliaries and its constituent purposes,  institutional related auxiliaries (see activity 200 Student Auxiliaries and its constituent purposes), institutional related auxiliaries (see activity 210 Institutional Auxiliaries Independent Operations and its constituent purposes).  Its use is compatible only with those operations.  This account excludes revenues which meet the definitions of other revenue accounts and which are indicated as compatible with auxiliary operations.  Such revenue accounts include  0150 Athletic Fees, 0160 Health Service Fees, 0170 Activity Fees, 0180 Indebtedness Fees, 0710 Bad Receivables Collected, and 0720 Investment Income.  Use a more descriptive minor/subsidiary object.

 

504100     AUX SALES-TAXABLE

 

This minor source of revenue account includes financial resources generated by operations involving the taxable sales of merchandise.  This applies to all operations with an UNC-GA activity code of 201 through 229.

 

504110     AUX SALES-TAXABLE

 

This subsidiary source of revenue account includes financial resources generated by operations involving the taxable sales of merchandise to students, faculty, public and staff.

 

504120     AUX TXSALES TO ATH

 

This subsidiary source of revenue account includes financial resources generated by operations involving the taxable sales of merchandise to Athletics.

 

504130     AUX TXSALES-CATERING

 

This subsidiary source of revenue account includes financial resources generated by Food Service operations by providing catering services that are taxable.

 

504140     AUX TXSALES-CAMPERS

 

This subsidiary source of revenue account includes financial resources generated by operations involving the taxable sales of merchandise to campers.

 

504150     AUX TXSALES-VALIDINE

 

This subsidiary source of revenue account includes financial resources generated by taxable sales of validine credits where the charge and payments must be entered in the student A/R Systems.

 

504160     TAXBLE CONCESSIN                          

 

This minor source of revenue account includes financial resources generated by concession sales.

 

504170     BROYHILL REST TX SL

 

504180     AUX TXBL-SALES DISC

 

This minor source of revenue contra account includes discounts given on sales of merchandise by auxiliary and/or independent enterprises.  This is a debit account which should be deducted from gross sales to determine net sales.

 

504190     AUX TXSALES-NON CUR

 

This subsidiary source of revenue account includes financial resources generated by operations involving the taxable sales of merchandise.  This applies to all operations with a UNC-GA activity code of 201 through 229 (budget symbol 21-26 and 58-59) where the income applies to a noncurrent term.

 

504200     AUX NON TAXABLE SALE

 

This minor source of revenue account includes financial resources generated by operations involving the non-taxable sales of merchandise.   This applies to all operations with a UNC-GA activity code of 201 through 209 (budget symbol 21-26).

 

504210     AUX NONTAX SALE-STD

 

This subsidiary source of revenue account includes financial resources generated by operations involving the non-taxable sales of merchandise to students.

 

504220     AUX NTXSALES TO ATH  (RESTRICTED TO ATHLETICS)

 

504230     AUX NTXSLES-CATERING

 

This subsidiary source of revenue account includes financial resources generated by Food Service operations by providing catering services that are non-taxable.

 

504240     AUX NTXSALES-CAMPERS

 

This subsidiary source of revenue account includes financial resources generated by operations involving the non-taxable sales of merchandise to campers.

 

504250     AUX NTXSALES-VALIDIN

 

This subsidiary source of revenue account includes financial resources generated by Food Service operations for non-taxable/sales of validine credits where the charge and payments must be entered in the student A/R systems.

 

504260     AUX NTXSLES-OTHER VD

504280     SALES & SERVICES SCHOLARSHIP ALLOWANCE

 

504290     AUX NTXSALES-NONCUR

 

This subsidiary source of revenue account includes financial resources generated by operations involving the non-taxable sales of merchandise.  This applies to all operations with a UNC-GA activity code of 201 through 229 (budget symbol 21-26 and 58-59) where the income applies to a non-current term.

 

504300     AUXILIARY FINES-FEES

 

504310     AUXILIARY FEES

 

This subsidiary source of revenue account includes the financial resources generated by operations involving the rendering of services where there is a fee assessed for the service.

 

504320     AUXILIARY FINES

 

This subsidiary source of revenue account includes the financial resources generated by auxiliary operations where a fine has been assessed for some purpose.

 

504330     AUXILIARY SERV CHG

 

This subsidiary source of revenue account includes the financial resources generated by auxiliary operations where a service charge is assessed for use.

 

504340     AUXILIARY REGIS INC

 

This subsidiary source of revenue account includes financial resources generated by Auxiliary operations where a registration fee is charged.

 

504350     HEALTH SERV VACCINE

 

504360     MOTOR POOL SERV REV

 

This subsidiary source of revenue account includes the financial resources generated by the University Motor Pool Operation-Purpose 211-account number 59 3 36000 thru 36099.