Revenue Accounts | Office of the Controller

Revenue Accounts | Office of the Controller
Office of the Controller
Revenue Accounts
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Revenue Accounts
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Revenue Account Codes
If you have questions about account coding please contact the Controllers Office before submitting entries.
501XXX
Tuition and Fees Revenue
502XXX
Gov, Private and Endowment Revenue
503XXX
Support Service Revenue
504XXX
Auxiliary and Ind Opt Revenue
507XXX
Other Revenues
808XXX
Transfers-in
509XXX
Non-Revenues
501XXX Tuition and Fees Revenue This major source of revenue accounts 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 account of expenditure 587000 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 507100 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.
501110
Resident Tuition
501120
Res Staff Waivers
501130
Resident Senior Citizen Waiver
501160
Resident Tui Surchg
501190
Res-Enrollment GRO
501210
Nonresident Tuition
501220
Nonres Spec Tal Wav
501230
Nonres Grad Asst Wav
501240
Nonres Staff Waivers
501250
Nonres Mil Waivers
501252
Allotted Revenue-CI (Authorized)
501253
Unalloted Revenue- CI (Certified)
501254
Allotted Trns fr 2/3 GO Bonds Auth
501255
Unallot Trns fr 2/3 GO Bnds Rev Cer
501256
COPS-Allotted Revenue (Authorized)
501257
COPS-Unalloted Revenue (Certified)
501258
Allot St Eng Effic Grt Rev (Auth)
501259
Unallt St Engy Effic Grt Rev (Cert)
501260
Nonresident Tuition Surcharge
501270
NC Tchr Tuit Waiver
501280
Tui/Fee-Scholrshp Allownc
501300
Extension Instr Fee
501400
Application Fees
501500
Athletic Fees
501600
Health Service Fees
501700
Activity Fees
501800
Indebtedness Fees
501850
Educational-Tech Fee
501900
Special Fees
501910
Transcript Fee
501920
Gym Fee
501930
Incidental Fees
501940
Graduate Fees
501950
Silver Burdett Fee
501960
Coop Education Prog
501970
Appld Mus Prv Ls
501980
Internal Pymt Plan
502XXX Gov, Private and Endowment RevenueThis major source of revenue accounts 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.
502100
State Appropriations
502210
Restr State C & G
502220
Unrestr State Oh Rec
502230
Restr State Student Aid Grants
502240
State Aid Bond Prd
502250
State-Res Grants Exc
502270
Certification of Participation
502271
State Energy Effic Grant
502272
Transfer from 2/3 GO Bonds
502300
State Aid- State Fiscal Stab Grant
502410
Res Federal C & G- Nonexchange
502420
Unrestricted Federal OH Receipts
502430
Unrestricted Federal ACA Receipts
502450
Fedresv Grant-Non-Exchange
502460
Federal Interest Subsidy on Debt
502470
Reimb- Ln Cancel After 1972
502480
Reimb LN Cancel Before 1972
502510
Restricted County Grants
502520
Unrestricted Local OH Receipts
502530
Restricted Cities/Towns C & G
502600
Restricted Private Gifts
502630
Restricted Private Grants
502640
Restricted Private C & G
502650
Pri Res Grants Non-Exch
502680
Res Pri C & G Income
502700
Non capital gift (Non CASH-In Kind)
502710
NonOper Gift (Cash) NON-Foundation
502720
Capital Gift (Cash)
502730
Add to Perm End (Cash)
502740
Add To Perm End (Ncash)
502750
Capital Gft (Noncash)
502752
Capital Gft (Noncash) NON-FND
502755
Capital Gft (Noncash)-FND ONLY
502760
NonOper Gift-Cash- Foundation ONLY
502765
Capital Gift (Cash) FND ONLY
502770
Gift-NonCash/NonCapital- FND ONLY
502780
Unrgft/Yosef
502790
O/S Grants
502800
Unrestricted Private OH receipts
502900
Endowment Income
502910
Endow Res Inc
503XXX Support Service RevenueThis major source of revenue accounts 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 Sales and Services Revenues of Auxiliary Enterprises and Independent Operations and Medical and Veterinary Services Revenues.)
503110
EDP On-Campus Rev
503120
EDP Off Campus Rev
503200
Physical Plant Rev
503500
Utility Serv Rev
503510
Renewable Energy Sales
503520
Sale of Renewable Energy Certificat
503910
Other Sales-Service
503930
Nursery School Rev
503931
Nursery Sch Rev St Support
503940
Advertising Income
503950
Student Fee- Non Ga
503960
Sales Tax Collected
503980
Extension Book Sales
504XXX Auxiliary and Ind Opt Revenue This major source of revenue account includes financial resources generated by operations involving the sales of merchandise and the rendering of services by the institutions 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  501500 Athletic Fees 501600 Health Service Fees 501700 Activity Fees 501800 Indebtedness Fees 507100 Bad Receivables Collected and 507200 Investment Income.
504000
Auxilil & Ind Opt Rev
504100
Auxil sales-Taxable
504110
Auxil sales-Taxable
504120
Auxil txsales To Ath
504130
Auxil txsales-Catering
504140
Auxil txsales-Campers
504150
Auxil txsales-Validine
504160
Athl Taxble Concessions
504170
Broyhill Rest Tx Sl
504180
Auxil txbl-Sales Disc
504190
Auxil txsales-Non Cur
504200
Auxil non Taxable Sale
504210
Auxil nontaxsale-Std
504220
Auxil ntxsales To Ath
504230
Auxil ntxsles-Catering
504240
Auxil ntxsales-Campers
504250
Auxil ntxsales-Validin
504260
Auxil ntxsles-Other Vd
504280
Sales/Service Sch-Allow
504290
Auxil ntxsales-Noncur
504300
Auxililiary Fines-Fees
504310
Auxililliaryfees
504311
Athletic Facility Enhancement Fee
504320
Auxililiary Fines
504330
Auxililiary Serv Chg
504340
Auxililiary Regis Inc
504350
Health Serv Vaccine
504360
Motor Pool Serv Rev
504390
Auxil fin/Fee- Non Ct
504400
Auxililiary Inc Misc
504410
Auxililiary Commission
504420
Athletic Game Guaran
504430
Athletic TV Income
504440
Athletic NCAA Champ
504450
Stddamages Payments
504460
Spnship/Gmh Contract
504470
Forfeited Sec Deps
504480
Other Auxililiary Inc
504490
Auxil noncurtrm Misc
504500
Auxil rental-Lease Inc
504510
Rental Income
504520
Rental Income-Uspo
504530
Bookstore's Rent Inc
504560
Broyhill Inn-142 Rev
504570
Advertising Revenue
504610
Auxililiary Admission
504660
Stadium Seat License
504680
Foundationbook Sale
504700
Collect Of Auxil  Taxes
504710
Sales Tax Collected
504720
Sale Tax Pymts To Nc
504721
Sales and Use Tax Prepayments
504730
Gross Rec Tax Pymts
504740
Room Tax Pymts To Nc
504900
Auxililiary Admin Rev
504910
Auxil cash Over-Short
504920
Bookstore only Over-Short
504950
Food Serv -Vending Clear
504960
Refund Prior Yr Exp
507XXX Other RevenuesThis 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
507210
Dist Of Int/Div-Stif
507220
Perkins Interest Inc
507250
Int Inc-Non-STIF
507260
Interest Income Cncl
507280
Int Income- Non-STIF
507290
Dist Of Pryr Earngs
507300
Rent & Lease Income
507400
Surplus Prop Sale
507500
Default Prepay Tuit
507800
Procurement Card Rebates
507850
Rebates-Other Sources
507900
Miscellaneous Income
507910
NonAuxil  Cash Over/Sh
507920
Corr PriorYr Revenu
507930
Admin Feesearned
507940
Fines And Penalities
507960
Electronic/Digital transaction Fee
507970
Forfeited Room Dep
507980
Mtr Pool Rev- NonAuxil
507990
Other Miscincome
509XXX Non-RevenuesThis 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.
509110
Sal Reimb- NASU Agnc
509120
SalReimb-Broyhil N
509210
Retained Appropriations
509300
Imprest Cash Redep
509400
Receivable Change
509540
Retirement Of Debt
509550
Proceed Sale Of Bond
509560
Proceed Of Refund De
509600
Nonexpendable Refund
509910
Realized Gain Inv
509920
Due From Student Auxililiary
509930
Unrealize 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
808XXX Transfer-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 881000, 882000 and 884000.  It includes both intraninstitutional and interinstitutioal transfers-in.
808100
Tfroh Recgen Supt
808410
BAD - Fix FTRACTA only
808420
BAD - Fix FTRACTA only
808430
Transfer From- FWS ONLY
808440
Transfer From- ASU ONLY
808450
Mandatory Transfers ONLY
808460
BAD - Fix FTRACTA only
808470
BAD - Fix FTRACTA only
808480
Carry Forward Receipts- ONLY
808490
Transfer From- New River Use ONLY
808555
Yr-End ONLY Cash Transfer
808701
Plant Fund Mand Intr-Inst Trsf
808900
Other Intertransfers
808910
Tfr In- UNC-Gen Administration
808960
Trf In Bond Pr- 2000
OTHERN/A
555555
Allotment- NO NCAS FEED
587000
Recwritten-off
587010
Tuition/Fees-Bad Debt
589910
Realized Loss Inv
589920
Unreal Loss On Inv
809800
Trfstate Hlth Plan
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