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
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
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
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
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.
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.
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