Chart of Accounts - Revenue and Expenditures

Revenue
4000 TUITION-PRIOR YEAR	4908 GRADUATE RECORD MAINTENANCE FEE
4001 FUTURE YEAR TUITION	4911 P/T GENERAL ACTIVITY FEE
401X SUMMER II (X=Calendar Year)	4912 COST RECOVERY
402X FALL (X=Calendar Year)	4918 TUITION PAYMENT PLAN
403X SPRING (X=Calendar Year)	4919 DELINQUENT TUITION FEE
404X SUMMER I (X=Calendar Year)	4920 COMPUTER & TECHNOLOGY FEE
4099 PRO-RATED TUITION REFUNDS	4921 RETURNED CHECK FEE
4510 JAPAN PROGRAM	4922 LATE REGISTRATION
4515 EXCHANGE STUDENT	4923 LATE PAYMENTS
4700 CONTINUING EDUCATION	4924 ADMISSION DEPOSITS
4900 F/T GENERAL ACTIVITY FEE	4926 STUDENT FACILITIES FEE
4901 DIPLOMA FEES	4930 APPLICATION FEE
4902 STUDENT GRADUATION FEE	4931 GRAD SCHOOL APPLICATION FEE
4903 Schedule Revisions	4932 GRAD MATRICULATION FEE
4904 Transcripts	4933 UNDERGRAD SCHOOL APPLICATION FEE
4905 Student Health Fee	4959 YEARBOOK FEE/PCPM
4906 MBA Prof Development Fee	4960 MISC. TUITION AND FEES
4907 Graduate Change of Program Fee	4961 JAPAN MANAGEMENT FEE

Spendable Fees
4971 SPECIAL FEES - SUMMER II	4981 DISSERTATION PROCESSING FEE
4972 SPECIAL FEES - FALL	4982 COPYRIGHT FEE FOR DISSERTATION
4973 SPECIAL FEES - SPRING	4983 MICROFILMING OF DISSERTATION
4974 SPECIAL FEES - SUMMER I	4984 MATRICULATION FEE (UNDERGRAD)
4975 COURSE FEE PRIOR YEAR	4991 ROME ACTIVITY FEE
4976 COURSE FEE FUTURE YEAR	4998 HEPATITIS VACCINATION FEE
4980 GRAD. APPLICATION FEES	4999 MISCELLANEOUS FEES

State Appropriations
5001 EDUCATION & GENERAL	5005 PROGRAM INITIATIVES
5004 RETENTION & RECRUITMENT

Grants & Contracts
5101 FEDERAL GRANTS & CONTRACTS	5125 RECOVERY - LOCAL RESEARCH
5105 RECOVERY FEDERAL RESEARCH	5130 PRIV. GRANTS AND CONTRACTS
5110 STATE GRANTS & CONTRACTS	5135 RECOVERY - PRVT RESEARCH
5115 RECOVERY STATE RESEARCH	5190 INDIRECT ADDITIONS
5120 LOCAL GRANTS AND CONTRACTS

Gifts
5200 GIFTS	5202 CHANGE IN SPLIT AGREEMENT
5201 INCOME & PRINCIPAL

Educational Activities
5301 SALES & SVCS EDUC ACT	5320 CLINIC GRAD
5302 JOB FAIR REVENUE	5322 CLINIC GRAD PROF. FEES
5310 CLINIC U/G	5330 AMERICAN JRNL/LEGAL HI
5312 CLINIC U/G PROF FEES	5390 OTHER REVENUE

Auxiliary Enterprise
5401 TU PRESS SALES	5432 DECAL (STUDENT)
5409 AWAY GAME INCOME	5433 MONTHLY PARKING
5410 ATHLETICS TICKET SALES	5434 PRIVILEGE CARDS
5411 ATHLETICS PROGRAMS	5435 CITATIONS
5412 ATHLETICS CONCESSIONS	5438 DECAL (STAFF)
5414 ATHLETICS ADVERTISING	5439 DEBIT CARD PARKING
5415 ATHLETICS GUARANTEES RECEIVED	5440 FOOD VENDING INCOME
5416 ATHLETICS CONFERENC REVENUE	5441 LAUNDRY COMMISSION
5417 ATHLETICS SEASON TICKET SALES	5442 VENDING MACHINE COMMISSION
5418 OTHER ATHLETICS REVENUE	5444 COPY VENDING COMMISSION
5419 ACTIVITY FEE	5448 DIAMOND DOLLARS COMMISSION
5420 BOOKSTORE-BARNES & NOBLE	5449 OTHER AUXILIARY INCOME
5422 MEAL PLANS	546X HOUSING-SUMMER II (X=Calendar Year)
5423 MEAL PLANS	547X HOUSING-FALL (X=Calendar Year)
5424 MEAL PLANS**(Accts 5422-24 rotate each fiscal year)	548X HOUSING-SPRING (X=Calendar Year)
5429 EVENT PARKING	549X HOUSING-SUMMER I (X= Calendar Year)
5430 CASH SALES

Patient Care Activities
5500 PATIENT CARE ACTIVITY	5511 MEDICAL DEVICES
5501 PROFESSIONAL FEES	5512 MEDICAL PROGRAMS
5502 PROFESSIONAL FEES - NONPHYSICIAN PROVIDER	5590 CONTRACT PROFESSIONAL BILLING
5503 OTHER PATIENT BILLING REVENUE	5591 NET CHARGE IN A/R
5504 MISCELLANEOUS REVENUE	5593 PATIENT CARE CONTRACTS
5505 IDX REFUNDS

General & Others
5600 OTHER INCOME	5625 GAIN/LOSS ON INVESTMENT
5602 PUBLICATIONS	5626 GAIN/LOSS DISTRIBUTION
5603 REISSUE FEES	5630 RENTAL INCOME
5610 INVESTMENT INCOME	5631 RENT FROM VENDORS
5611 TRUST FUND INCOME	5640 PATENT ROYALTY REVENUE
5612 INTEREST INCOME	5641 TRADEMARK ROYALTY
5613 DIVIDEND INCOME	5651 PALEY COURTESY CARDS
5614 OPER POOL INCOME	5653 LIBRARY FINES
5615 POOLED INCOME ALLOCATION	5654 STDT HEALTH SVCS-MAIN
5616 POOLED INCOME ALLOC CONTR	5660 TELEPHONE
5618 SPENDING RULE TRANSFER	5690 OTHER INCOME
5619 EQUITY POOL DISTRIBUTION	5693 RETIREMENT AND INDEBTEDNESS
5620 REALIZED GAIN ON INVESTMENTS	5699 FUND REIMBURSEMENT
5621 UNREALIZED GAIN/LOSS

Expenses

Compensation 6XXX
6001 F/T FACULTY	6551 SECRETARY/CLERICAL CONFIDENTIAL
6002 F/T FACULTY - DEAN'S APPT.	6555 EXECUTIVE PAYROLL
6003 F/T FACULTY - ENROLLMENT CONTING.	6560 JANITORIAL
6004 SPECIAL APPOINTMENT FACULTY	6561 MECHANICS
6019 F/T FACULTY - COST SHARE	6571 FT PHYSICIANS - A COMP
6031 INSTR RESIDENTS	6580 POST DOCTORAL EMPLOYEE
6033 GENERAL SERVICE	6590 NON FACULTY-LAPSE
6034 HOSPITAL SUPERVISORY	6601 ADMIN. - OVERLOAD STIPEND
6035 HOSPITAL PROGRAM DEVELOPMENT	6619 P/T NON-FACULTY -COST SHARE
6040 B-COMPONENT	6620 P/T TECHNICAL/PROFESSIONAL
6041 B COMP-INSTR OF RES	6650 P/T SECRETARY/CLERICAL
6042 B COMP-HOSP ADMIN	6655 STUDENT FICA TAXABLE (used w/6701)
6044 B COMP-SUPV HOSP PERS	6656 STUDENT FICA TAXABLE (used w/6700)
6049 B COMPONENT COST SHARING	6660 VISITING RESEARCH SCHOLAR
6090 F/T FACULTY - LAPSE	6670 EMPLOYEE CONSULTING
6106 GRAD/T.A. (FACULTY OF RECORD)	6671 PHYSICIAN SERVICES CONSULTANTS
6201 P/T FACULTY	6672 F/T TEMPORARY EMPLOYEES
6202 F/T FACULTY - OVERLOAD	6690 OVERTIME
6203 F/T FACULTY - SUMMER PAY	6691 NIGHT SHIFT DIFFERENTIAL
6204 P/T FACULTY - AMBLER	6692 MEAL ALLOWANCE
6205 VISITING FACULTY	6693 VACATION PREMIUM
6219 PART-TIME FACULTY COST SHARE	6694 HOLIDAY PREMIUM
6260 ADMN OVERLOAD	6695 UNIFORM ALLOWANCE
6280 CHAIRPERSON - STIPEND	6696 NON-FACULTY ADDITIONAL PAY
6296 FACULTY - ONE-TIME STIPEND	6700 WORK STUDY STUDENT WORKERS
6301 GRADUATE ASSISTANT	6701 STUDENT WORKERS
6302 RESEARCH ASSISTANT	6702 STUDENT MODELS
6303 TEACHING ASSISTANT	6703 WORK STUDY RECEIVABLE
6304 PRE-DOC FELLOW - MEDICAL BENEFITS	6704 PREPAID WORK STUDY
6305 POST-DOC FELLOWS - NO MED BENEFITS	6705 WORKSTUDY REC. 100% BILLABLE
6306 OVERSEAS PER DIEM - FACULTY	6706 WORKSTUDY REC. PREPAID 100%
6307 GRAD FELLOWS - NO MED BENEFITS	6730 INCENTIVE COMPENSATION
6500 DEPT ADMINISTRATION JOINT NON-FACULTY	6990 FRINGE BENEFITS - BUDGETED
6508 FUNDRAISING/ALUMNI RELATIONS	6992 TIAA CHARGE BACKS
6519 F/T NON FACULTY - COST SHARE	6993 FRINGE BENEFITS ADJ. - BUDGETED
6520 F/T TECHNICAL/PROFESSIONAL	6995 FRINGE BENEFITS - NON-BUDGETED
6541 FT PHYSICIANS - B COMP	6996 FRINGE BENEFITS ADJ. -NON-BUDGETED
6550 SECRETARY/CLERICAL

Non-Compensation 7XXX - General and Administration

Specific Programs
7000 ACADEMIC RECEPTIONS	7041 ANNOUNCING FEES
7001 SCHOLARSHIP PRIZES/AWARDS	7042 DIRECT MAIL - TU PRESS
7005 TESTS	7043 DESIGNER FEE - TU PRESS
7020 CONTINUATIONS - LIBRARY	7044 3RD PARTY VENDOR - TU PRESS
7021 SERVICES LIBRARY	7045 REVIEWER FEE - TU PRESS
7022 LIBRARY OF CONGRESS CARDS	7050 RECREATION
7023 FILM	7140 HEALTH SERVICES
7024 ELECTRONIC ACCESS	7150 PATIENT COSTS
7030 TEAM HOLIDAY LIVING EXP	7151 ANIMAL LAB
7031 PROGRAMS	7152 MEDICAL AND DENTAL CARE
7033 TRANSPORTATION	7156 MEDICAL COMMUNICATION
7034 HOME GAME EXPENSES	7157 PROFESSIONAL BILLING -EXTERNAL
7035 SCOUTING	7158 PROFESSIONAL BILLING
7036 RECRUITING	7159 SHARED RESOURCES (IN)
7038 TEAM TRIPS	7161 CHA ADMIN/PROF
7039 GUARANTEES PAID	7162 PHYS EFFORT / CHA TECHNICAL
7040 BROADCASTING FEES	7166 MED SCHOOL SUPPORT- NON-COMP

Practice Plan
7172 CHA ACCOUNTING - COMPENSATION	7191 PRACTICE PLAN DISTRIBUTION
7174 ADMINISTRATION	7193 DEANS FUND
7178 CLINICAL SERVICES	7194 TUSM ASSESSMENT
7184 OUTSIDE STAFF - PROFESSIONAL	7197 UNIVERSITY ASSESSMENT

General Supplies & Services
7200 GENERAL SUPPLIES	7350 STIPENDS - TAXABLE
7201 SOFTWARE	7351 STIPENDS - NON-TAXABLE
7202 CATALOGS	7352 INTERVIEWERS - T & E
7203 BOOKS - NOT LIBRARY	7353 INTERVIEWERS - TAXABLE
7204 PERSONAL HYGIENE SUPPLIES	7354 HONARARIA - TAXABLE
7206 PRINTING-FORMS	7355 HONORARIA -NON-TAXABLE
7207 STATIONERY AND SUPPLIES	7356 RESIDENT ASSISTANTS
7208 CLERICAL STORES	7357 PARTICIPANT SUPPORT
7209 REHABILITATION SUPPLIES	7359 PERFORMANCE
7210 PRINTING PAPERS	7360 CLERICAL CONTRACT
7214 EQUIPMENT - EXPENDABLE	7362 OFFICIALS - SPORTING EVENT
7216 FURNITURE UNDER $5,000	7365 PARKING
7217 PERIPHERALS - UNDER $5,000	7367 INTERDEPT. RENT PARKING
7218 COMPUTER EQUIP UNDER $5,000	7370 ADVERTISING - PROMOTION
7219 LIBRARY BOOKS	7372 ADVERTISING - RECRUITMENT
7220 GENERAL SUPPLIES TRANSFER	7375 PRODUCTION COSTS - PUBLICATION
7221 GIFT PREMIUMS	7379 OUTSIDE PHYSICIAN-TEACH RES.
7225 HOME SUPPLY	7380 EQUIPMENT MAINT CONTRACT
7230 WASHROOM SUPPLIES	7381 WINDOW CLEANING CONTRACT
7231 LIGHT BULBS	7382 PROTECTION - CONTRACT
7232 MATERIALS	7383 SOFTWARE MAINTENANCE CONTRACT
7240 BUSINESS SUPPLIES AND SERVICES	7384 EXTERNAL FUND RAISING
7245 GENERAL RETAIL	7385 PHYSICAL PLANT PURCHASES
7250 ANESTHETICS	7386 SUB-CONTRACTS-FIRST $25,000
7251 CHEMICALS FOR LAB TEST	7387 SUB-CONTRACTS OVER $25,000
7252 BLOOD	7388 OUTSIDE SERVICE - OTHER
7253 GOLD	7389 OUTSIDE CONTRACT - OTHER
7254 TEETH	7392 SAFETY OFFICE
7255 DRUGS	7399 SALARY RECOVERY - OUTSIDE
7256 DRUGS - BILLED TO PATIENT	7401 UTILITIES - LIGHT
7257 OXYGEN AND OTHER GASES	7402 UTILITIES - GAS
7258 FILM AND TRACINGS	7403 UTILITIES - WATER & SEW
7260 SURGICAL SUPPLIES - NO CHARGE	7404 UTILITIES - FUEL OIL
7261 SURGICAL SUPPLIES - BILLED	7405 STEAM
7262 CADAVERS	7406 PURCHASE STEAM
7263 DENTAL MATERIALS	7407 PROPANE
7264 ANIMALS	7408 CHILLED WATER TRANSFER
7266 WEARING APPAREL	7409 BTU TRANSFER
7270 CLINICAL LABORATORY TEST	7410 PURCHASED CHILLED WATER
7280 PARKING TOKENS	7412 LICENSE FEES
7282 PARKING GATE CARDS	7420 TELEPHONE
7299 FREIGHT	7421 TELEPHONE SERVICES
7300 AUDITING FEES	7422 TELECOM EQUIPMENT
7301 LEGAL FEES	7423 CELLULAR PHONE SERVICES
7302 COURT COSTS	7424 DATA COMMUNICATIONS
7303 ARCHITECT-ENGINEER FEES	7425 POSTAGE
7304 LANDSCAPE ARCHITECTS FEE	7426 METERED MAIL
7305 CONSULTANT FEES	7427 ISO SERVER/STORAGE
7306 COLLECTIONS FEES	7430 PRINTING-REPRINTS
7307 LEGAL FEES - NON FEDERAL	7431 DUPLICATING SERVICE
7310 COMMISSIONS	7432 COPY CENTER
7311 NOTARY FEES	7434 COMPUTER DISPOSAL FEE
7312 LICENSE FEES	7435 COMPUTER SERVICE - PURCHASED
7314 CONFERENCE REGIST'N FEES	7438 COMPUTER EQUIPMENT
7316 PHOTOGRAPHY	7439 COMPUTER SERVICE NO O/H
7320 DUES IN ASSOCIATIONS	7440 AUDIO VISUAL
7330 MAGAZINES AND NEWSPAPERS	7441 RENT-AUDIO VISUAL
7340 SPECIALTY RETAIL	7442 WORD PROCESSING SERVICE
7341 SUB-CONTRACT #1	7443 AUDIO VISUAL-PURCHASES
7342 SUB-CONTRACT #2	7449 TV SERVICES
7343 SUB-CONTRACT #3	7450 PUBLICATION GRAPHICS
7344 SUB-CONTRACT #4	7451 WEB DESIGN
7345 SUB-CONTRACT #5	7452 CENTRAL PRINTING
7346 SUB-CONTRACT #6	7470 WHOLESALE TRADE
7347 SUB-CONTRACT #7	7480 CONFERENCE SERVICES
7348 SUB-CONTRACT #8	7490 OTHER PURCHASE CARD TRANS
7349 SUB-CONTRACT #9	7499 MISC COSTS FR/TO OTHER DEPTS

Travel
7500 TRAVEL	7506 ENTERTAINMENT
7501 TRAVEL CONSULTANTS	7507 TRAVEL AGENCY FEES
7502 STUDENT TRIPS	7508 VEHICLE RENTAL
7503 TRAVEL INSTRUCTIONAL	7509 GASOLINE & OIL
7504 TRAINEE TRAVEL	7510 CAR, TRUCK, ETC. SERVICES
7505 TRAVEL - FOREIGN

Rent, Taxes and Insurance
7520 RENT - BLDG & OFFICES	7570 EMPLOYEE INSURANCE
7521 RENT - EQUIPMENT	7579 INSURANCE - OTHER
7525 ELECTRONIC SERIALS	7580 INTEREST
7530 COMMENCEMENT COST	7581 MANAGEMENT FEE
7540 TAX EXPENSE	7582 DEBT SERVICE
7541 REAL ESTATE TAX	7589 BONDS ISSUANCE COST
7542 BUSINESS PRIVILEGE TAXES	7590 BONDS DISCOUNT
7560 MEDICAL MALPRACTICE TUH	7591 AMORT. OF ISSUANCE COST
7561 PHYSICIANS MALPRACTICE INSURANCE	7593 EARLY EXTINGUISHMENT OF DEBT
7564 PROPERTY INSURANCE	7595 CUMULATIVE EFFECT OF ACCTG CHG.
7565 GENERAL LIABILITY

Miscellaneous & Fringe Benefits
7600 OTHER GENERAL EXPENSE	7653 SOCIAL SECURITY
7601 MOVING EXPENSE	7654 DEFINED BENEFIT PENSION
7602 FOOD	7655 DEFINED CONTRIBUTION PENSION
7603 ROYALTIES	7656 DISABILITY INSURANCE
7604 FACILITY CHARGE RECOVER	7657 EMPLOYEE DEPENDENT TUITION
7605 LAUNDRY	7658 FACULTY-ADM DEPEND TUITION
7606 MICROMATION AND IMAGING	7659 MULTI-EMPLOYEE PENSION
7607 FOOD	7660 WORKERS COMPENSATION
7608 FINES, PENALTIES & CONTRIBUTIONS	7661 UNEMPLOYMENT INSURANCE
7610 FINANCIAL AID PY ADJUSTMENTS	7662 SHORT TERM ACCIDENT
7611 TUITION EXPENSE	7663 EMPLOYEE TUITION REMISSION
7612 FINANCIAL AID FUTURE YEAR	7664 1199C GUILD WELFARE
7614 EMERGENCY LOANS	7665 BLUE SHIELD DENTAL
7615 LOAN CANCELLATIONS & WRITE-OFFS	7666 PRESCRIPTION PLANS
7616 BOOKS AWARDS NON-TAX	7667 1199C SW WELFARE & BENEFITS
7620 INSTITUTIONAL SUPPORT	7669 VISION PLAN
7621 TUSM COST REIMBURSEMENT TO TUHS	7670 BUE-DENTAL PLAN
7622 TUH COST RECOVERY	7671 PENSION TIAA EARLY RETIREMENT
7623 F&A (INDIRECT) COST	7674 ADMINISTRATIVE DENTAL
7630 LEGAL SETTLEMENT	7676 DIAMOND CLUB
7635 CLAIM SETTLEMENTS	7677 EXCEL/EMPLOYEE ASSISTANCE PROGRAM
7640 BAD DEBT	7678 CHINA LAW TUITION
7641 BANKING FEES	7680 ABA MEMBERSHIPS
7645 FED REIMBURSEMENT OF CANCELLATION	7682 TRUST FUND WORKERS COMP
7649 INVENTORY ADJUSTMENTS	7683 POST RETIREMENT BENEFITS
7650 GROUP LIFE INSURANCE	7692 COMPENSATED ABSENCES
7651 BASIC MEDICAL INSURANCE	7693 FLEX HEALTH CARE
7652 MAJOR MEDICAL INSURANCE

Repairs and Maintenance
7700 EQUIPMENT REPAIR	7751 FACILITIES COST TRSF-TRADE
7701 REPAIRS - MACHINERY	7752 FACILITIES COST TRSF-SERVICE
7704 REPAIRS - VEHICLES	7753 FACILITIES COST TRSF-STUDENT
7720 MAINTENANCE OF GROUNDS	7754 FACILITIES COST TRSF-PLAN &
7721 MAINTENANCE OF BUILDINGS	7755 FACILITIES COST TRSF-PROJ MGMT
7730 WORK IN PROCESS	7757 FACILITIES COST TRSF-STOREROOM
7740 OPERATING LEASE - MOVABLE EQUIPMENT	7758 FACILITIES COST TRSF-ADMIN
7750 FACILITIES COST TRSF-ADMIN	7798 DEFER EQUIP PURCHASES

Capital Exp (Exceeding $5,000)
7850 LAND	7878 FURNITURE
7851 DEPRECIATION EXPENSE	7880 EQUIPMENT - FIXED
7852 LAND IMPROVEMENTS	7884 LIBRARY CONSERVATION & PRESERVATION
7860 BUILDINGS	7885 LIBRARY BOOKS
7862 BUILDING IMPROVEMENTS	7886 PERIODICALS
7864 LEASEHOLD IMPROVEMENTS	7887 LIBRARY CONTINUATIONS
7870 EQUIPMENT - MOVABLE	7888 LIBRARY BINDING
7871 CAPITAL LEASE - MOVABLE EQUIP.	7889 ELECTRONIC MEDIA
7874 PERIPHERALS ($5,000 OR ABOVE)	7890 OTHER CAPITAL EXPENDITURES
7875 COMPUTERS ($5,000 OR ABOVE)	7891 EXPENDED FOR PLANT FACILITIES
7876 VEHICLES	7892 DISPOSALS

Accounting and Transfers
7898 CAPITALIZATION D-TAG	7960 ENDOWMENT TRANSFER
7899 OTHER CAPITAL EXPENDITURES	7970 INTERFUND TRANSFER
7900 YEAR END ADJUSTMENT	7973 RENEWAL & REPLACEMENT TRANSFER
7911 MAND TRSF-INTEREST	7975 EXPIRATION OF RESTRICTIONS
7920 LOAN FUND MATCHING	7976 EXPIRATION OF RESTRICTION-PLEDGES
7950 NON-MANDATORY TRAN-EDUCATION	7978 OVERHEAD RECOVERY
7951 PROJECT 98 BONDS AMORTZATION	7979 INSTITUTIONAL SUPPORT TRANSFER
7953 E.G. PLANT SAVINGS	7980 INTRA-FUND TRANSFER
7954 PROJ. 91 BONDS AMORTIZATION	7981 DESIGNATED FUNDS TRANSFER (Budget office only)
7955 UNIVERSITY FEES TO PLANT	7982 UNDESIGNATED FUNDS TRANSFER
7956 INTERNAL FUNDING REPAYMENT	7986 TUHS EQUITY TRANSFER
7957 PROJECT 01 BONDS AMORTIZATION	7995 PRINCIPLE TRSF ROI TO NIP
7958 PROJECT 06 BONDS AMORTIZATION	7999 CARRY FORWARD SURPLUS (DEFICIT) (G/A only)