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.

 

504390     AUX FIN/FEE, NON CT

 

This subsidiary source of revenue account includes financial resources generated in a non-current term by operations involving the rendering of services by the institution's auxiliaries.

 

504400     AUXILIARY INC MISC

 

504410     AUXILIARY COMMISSION

 

This subsidiary source of revenue account includes the financial resources generated by auxiliaries other than sales and use fees.

 

504420     ATHLETIC GAME GUARAN  (RESTRICTED TO ATHLETICS)

 

This subsidiary source of revenue account includes the financial resources generated by athletic teams when playing away games.

 

504430     ATHLETIC TV INCOME  (RESTRICTED TO ATHLETICS)

 

This subsidiary source of revenue account includes the financial resources generated by Athletic teams for TV appearances.

 

504440     ATHLETIC NCAA CHAMP  (RESTRICTED TO ATHLETICS)

 

This subsidiary source of revenue account includes the financial resources generated by Athletic teams competing in NCAA championship games.

 

504450     STU DAMAGES PAYMENTS

 

This subsidiary source of revenue account includes financial resources generated as a result of payments to auxiliaries by students for damages.

 

504460         SPNSHIP/GMH CNTRACT FD PYMT                    

 

504470     FORFEITED SEC DEPS

 

This subsidiary source of revenue account includes financial resources generated as students forfeit their security deposits.

 

504480     OTHER AUXILIARY INC

 

This subsidiary source of revenue account includes the financial resources generated by auxiliaries other than sales and use fees not described in objects 0441 through 0449.

 

504490     AUX NONCUR TRM MISC

 

This subsidiary source of revenue account includes the financial resources described in object 0440 when the revenue applies to a non-current term.

 

504500     AUX RENTAL-LEASE INC

 

This minor source of revenue account includes financial resources generated by operations through the rental and lease of auxiliary properties.

 

504510     RENTAL INCOME       

 

This subsidiary source of revenue account includes financial resources generated by operations through the rental and lease of auxiliary properties.

 

504520     RENTAL INCOME-USPO

 

This subsidiary source of revenue account includes financial resources generated through the rental of the Student Union space to the Gold Room and the Ice Cream Parlour.

 

504530     BOOKSTORE'S RENT INC

 

This subsidiary source includes the revenue generated from renting Bookstore space to First Union Bank.

 

504540     FND RENT-LODGING FEE  (RESTRICTED TO FOUNDATION)

 

504550     FND RENTAL-LEASE INC  (RESTRICTED TO FOUNDATION)

 

504560     BROYHILL INN-142 REV

504570     ADVERTISING REV

504610     AUXILIARY ADMISSION

 

This subsidiary source of revenue account includes financial resources generated by the admission charges of university functions.

 

504620     FND-OTHER SALES-SER  (RESTRICTED TO FOUNDATION)

 

504630     FND PROMOTIONAL SALS  (RESTRICTED TO FOUNDATION)

 

504640     FND MEAL RECEIPTS  (RESTRICTED TO FOUNDATION)

 

504650     FND CORP SPONSORSHIP  (RESTRICTED TO FOUNDATION)

 

504660     FND AFFINITY CD INC  (RESTRICTED TO FOUNDATION)

 

504670     FND REGISTRATION INC  (RESTRICTED TO FOUNDATION)

 

504680     FOUNDATION BOOK SALE  (RESTRICTED TO FOUNDATION)

 

504690     FND SKILL SEARCH  (RESTRICTED TO FOUNDATION)

 

504700     COLLECT OF AUX TAXES

 

504710     SALES TAX COLLECTED

 

This subsidiary source of revenue account includes financial resources generated by the sales tax collected by auxiliaries.

 

504720     SALES TAX PYMTS TO NC

 

This subsidiary source of revenue account includes the payment of the sales tax collected by auxiliaries to NC.

 

504730     GROSS REC TAX PYMTS

 

This subsidiary source of revenue account includes the payment of gross receipts to the State of NC.  This charge is a legislated percentage of admissions collected by auxiliaries.  These admission revenues are credited to 504610.

 

504740     ROOM TAX PYMTS TO NC

 

3% room tax payment to Town of Boone.

 

504810     FND GIFT PREMIUMS

 

504820          FND INS/ANNUITY SCH VALUE

504900     AUXILIARY ADMIN REV 

 

This minor source of revenue account includes financial resources coming from the student auxiliaries in support of the auxiliary administration office.

 

504910     AUX CASH OVER-SHORT

 

This subsidiary source of revenue account includes financial resources from cash over in petty or imprest cash funds or deficit revenue from cash short in petty or imprest cash funds.

 

504950     FD SRV VENDING CLEAR

 

To be used by Food Services for Vending Clearing account.

 

504960     REFUND PRIOR YR EXP

 

507XX0     OTHER REVENUES

 

This major source of revenue account includes financial resources generated by the institution and which are not specifically identified elsewhere in the CHART OF ACCOUNTS.

 

507100     BAD REC COLLECTED

 

This minor source of revenue account includes financial resources generated by the collection or recovery of accounts and notes receivable subsequent to write-off as uncollectible.  It includes gross recoveries without any reduction for collection expenses.  (Collection expenses are charged to 1990 Other Contracted Services.)  In an academic budget this minor source of revenue account is compatible only with activity 170-Budget symbol 09 Institutional Support.  In Auxiliaries and independent operations this account is compatible only with purposes associated with related write-offs.

 

5072X0     INVESTMENT INCOME

 

This minor source of revenue account includes financial resources generated by the earnings of interest, dividends, rents, royalties and so forth, and the realization of capital gains on investments owned by the institution.

 

507210     DIST OF INT/DIV-STIF

 

This subsidiary source applies to interest accrued and/or collected on loans due to the university or as a result of investing university assets.

 

507220     FND DIVIDEND INCOME  (RESTRICTED TO FOUNDATION)

507220     PERKINS INTEREST INCOME

 

507230     FND CSTODIN-MGMT FEE  (RESTRICTED TO FOUNDATION)

 

507240     FND REALIZED CAP GN  (RESTRICTED TO FOUNDATION)

 

507250     INT INC-NON-STIF (FND)

 

507260     INTEREST INCOME CNCL

507260     UNREALIZED CAPITAL GAINS (FND)

507270     FND DIST OF CAPITAL  (RESTRICTED TO FOUNDATION)

 

507280     INT INCOME, NON-STIF  

 

507290     DIST OF PR YR EARNGS 

 

This subsidiary source applies to interest accrued on a loan where the interest is never collected and is written off.

 

507300     RENT & LEASE INCOME

 

This minor source of revenue account includes financial resources generated by the earnings of rental and lease income and excludes such earnings realized in major source of revenue 0400 Sales and Services Revenues of Auxiliary Enterprises and Independent Operations, in minor source of revenue 0390 Other Supporting Services Revenues, and in minor source of revenue 0720 Investment Income.

 

507400     SURPLUS PROP SALE

 

This minor source of revenue account includes financial resources generated by the institution from the sale of surplus properties.  It’s used with activity in 170-budget symbol 09 Institutional Support and receipt supported activities.

 

507500     FORFEITED TUI DEP

 

This minor source of revenue account includes financial resources generated by forfeitures to the institution of students' deposits on tuition charges.  Its use is compatible only with activity 230 Student Financial Aid.

 

507600 BOND PREMIUM

 

5077X0     FND-OTHER INVESTMENT

 

507710     FND SALE OF OT ASSET

 

507710     FND SALE OTH ASSETS

507720     FND CST OF OT ASSETS

 

507730     FND COST ASSETS LOST

 

507900     MISCELLANEOUS INCOME

 

This minor source of revenue account includes financial resources generated by the institution from sources not specifically identified elsewhere.  It includes fines and penalties imposed by the institution (some examples are library fines, returned check fines, late payment fines, motor vehicle fines, parking fines and breakage fines), merchants' discount on sales and use tax remittances, and proceeds from insurance settlements.  Use a more descriptive subsidiary object.

 

507910     NON AUX CASH OVER/SH

 

This subsidiary source includes revenue derived from cash over in petty or imprest cash advance funds or deficit revenue from cash short in petty or imprest cash funds.

 

507920     CORR PRIOR YR REVENU

 

This subsidiary source includes revenue derived when the receipts from the prior year are adjusted to show more income than previously indicated or deficit revenue when the receipts from the prior year are adjusted to show less income than previously indicated.

 

507930     ADMIN FEES EARNED

 

This subsidiary account includes all revenue generated through Administrative work completed in the name of grants and other programs not directly related to the institution.

 

507940     FINES AND PENALTIES

This subsidiary source of revenue account includes financial resources generated by the institution from fines and penalties imposed by the institution (some examples are library fines, returned check fines, late payment fines).

 

507950     FND GN ON DISP ASSET

 

507970     FORFEITED ROOM DEP

 

This minor source includes all revenues derived from the forfeiture of room deposits.

 

507980     MTR POOL REV, NONAUX

 

This subsidiary source of revenue account includes all revenues generated by Motor Pool Operations that are classified as Trust Accounts.

 

507990     OTHER MISC INCOME

This subsidiary source includes all revenues derived from any source not identified in subsidiary sources 0791 through 0798.

 

808XX0     TRANSFERS-IN

 

This major source of revenue account includes the transmission-in of financial resources which are concurrently recognized as transmissions-out in major objects of expenditure numbered 8100, 8200 and 8400.  It includes both intraninstitutional and interinstitutioal transfers-in.


 

808100     TFR OH REC GEN SUPT

 

This minor source of revenue account is used only with the transmission-in of indirect cost reimbursements (overhead receipts) to an academic budget, purpose 180 Physical Plant Operations, from an overhead receipts budget for general institutional support.  Normally the rate of transfer is legislatively prescribed and applicable to gross overhead receipts, excluding overheard receipts earned as reimbursement for allocated state government costs (see revenue account coded 0880), earned from sources outside the institution on contracts and grants.  This account is used only with intrainstitutional transactions.  Also, these transfers are identified concurrently as transfers-out in activity 990 Multiactivity and minor object of expenditure 8110 Overhead Transfer-General.

 

8084X0     OTHER INTRATRANSFERS

 

This minor object of revenue account is used with the transmission-in of financial resources for purposes not identified in minor source of revenue numbered 0810, 0820 and 0830.  This minor source is not used with transfers of overhead receipts and includes only intrainstitutional transactions.  These transfers are identified concurrently as transfers-out in subsidiary objects of expenditure numbered 8441 through 8448.  This minor object should not be used; instead use subsidiary objects 0841 through 0848 indicating the fund group from which the transfers is being made.

 

808410     TFR FROM CUR UNR FDS

 

These transfers are identified concurrently as transfer-out in subsidiary object of expenditure numbers 8441-8448.

 

808420     TFR FR PROPRIETRY FD

 

These transfers are identified concurrently as transfers-out in subsidiary object of expenditure numbers 8441-8448.

 

808430     TFR FR RES CUR FUND

 

These transfers are identified concurrently as transfers-out in subsidiary object of expenditure numbers 8441-8448.

 

808450     MANDATORY TFR ALL FN

 

These transfers are identified concurrently as transfer-out in subsidiary object of expenditure 8441-8448.

 

 

808460     TFR FROM UNEXP PLANT

 

These transfers are identified concurrently as transfer-out in subsidiary object of expenditure 8441-8448.

 

808470     TFR FR DEBT SERV FDS

 

These transfers are identified concurrently as transfer-out in subsidiary object of expenditure 8441-8448

 

808480     CARRY FORWARD RECEIPTS

 

808490     RESIN INVEST INCOME

 

These transfers are identified concurrently as transfer-out in subsidiary object of expenditure 8441-8448.

 

808900     OTHER INTERTRANSFERS

 

This minor source of revenue account is used with the transmission-in of financial resources transferred to one institution from another institution for purposes not identified in minor sources of revenue numbered 0850, 0860, 0870 and 0880.  This minor source is not used with the transfers of overhead receipts and includes only interinstitutional transactions.  These transfers are identified concurrently as transfers-out in the disbursing institution's minor object of expenditure 8290 Other Inter-Transfers.

 

808910     TFE IN, FR UNC SCHOL

808960     TRANSFER IN BOND PROCEEDS 2000

 

09XX NONREVENUES

 

This major source of revenue account inflows of financial resources which should not be classified as revenues but which require identification in order to achieve accountability of all receipts.

 

5091X0     SALARY REIMBURSEMENT

 

This minor source of revenue account includes the institution's receipt of reimbursements from other state agencies for employees services rendered to the other state agencies.  It is used only with reimbursements subject to the State-wide policy on dual employment, and represents a recovery of expenditures for salaries, wages and staff benefits related to employees and teachers on loan.  Use a more descriptive subsidiary object.

 

509110     SAL REIMB, NASU AGNC

This subsidiary source of revenue includes the repayment of personal services completed by employees occupying state appropriated positions by state agencies rendering such services.

 

509120     SAL REIMB, BROYHIL N

 

This subsidiary source of revenue includes the repayment of personal services, completed by employees occupying academic CEC supported positions, by state agencies rendering such services.

 

509300     IMPREST CASH REDEP

 

This minor source of revenue account includes the institution's deposit of imprest or petty cash at the end of a fiscal year to the credit of the Treasurer of the State of North Carolina.  This redeposit is usually followed by a disbursement drawn on the cash account with the State Treasurer at the beginning of the following fiscal year to re-establish the imprest or petty cash fund.

 

509400     RECEIVABLE CHANGE

 

This minor source of revenue account includes the institution's change in the amount of accounts receivable outstanding during the fiscal reporting period.  This account is used in financial reports only when the institution converts the amount of revenue earned on the accrual basis of accounting to the amount of receipts on the cash basis.

 

509520     ADD TO PLANT FACLITY

 

509540     RETIREMENT OF DEBT

509550     PROCEEDS SALE OF BONADS

509560     PROCEED OF REFUNDED DEBT

 

509600     NONEXPENDABLE REFUND

 

This minor source of revenue account includes refunds of expenditures which must remain unbudgeted and unspent and which will revert to the General Fund of the State of North Carolina.

809800     TFR STATE HEALTH PLAN

 

5099X0     OTHER NONREVENUES

This minor source of revenue account includes nonrevenue inflows of financial resources which are not identified by minor sources of revenue numbered 0910 through 0960.  Use a more descriptive subsidiary object.

 

509910     REALIZED GAIN SALE OF INV

 

509920     DUE FROM STUDENT AUX

 

This subsidiary object is to be used as a clearing account for the journal transfer system for all funds due from Student Auxiliary to all sources on deposit in State Treasury Accounts.

 

509930     UNREALIZED GAIN ON INV

509940     DUE FROM TRUST

 

509950     DUE TO TRUST

 

509960     DUE TO OVERHEAD REC

 

509970     DUE FROM ACADEMIC

 

509980     DUE FROM OVERHEAD RE

 

509990     DUE TO ACADEMIC