Account Classifications
- 1XXX Assets
- 2XXX Liabilities
- 3XXX Net Asset Classifications
- 4XXX Tuition & Fees Revenue
- 5XXX All Other Revenue
- 6XXX Compensation Expenses
- 7XXX General & Administration
Each subsequent digit within the account code (digits two through four) will further define the nature or purpose of the account by providing major balance sheet classifications and revenue and expense groupings.
The Compensation and General and Administration account groupings are as follows:
Compensation Groupings
- 60XX Full Time Faculty
- 62XX-63XX Part Time and Other Faculty
- 65XX Full Time Administration
- 66XX Part Time Administration
- 67XX Student and Other
General & Administration Groupings
- 7000-7199 Specific Programs
- 7200-7499 General Supplies and Services
- 7500-7599 Travel 7520-7599 Rent Taxes and Insurance
- 7600-7699 Miscellaneous and Fringe Benefits
- 7700-7799 Repairs and Maintenance
- 7850-7899 Capital Expenditures exceeding $5,000