| 7000 - Cash and Cash Equivalents |
| |
7001 - Cash - GAAP Only |
| |
7010 - Claim on Cash |
| |
7020 - Cash - Working Funds |
| |
7021 - WF - General |
| |
7022 - WF - Student Accounting |
| |
7030 - Cash - Special Purpose |
| |
7031 - Cash - Student Loan Disbursement |
| |
7032 - Cash - Clinical Law - Client Svc |
| |
7033 - Cash - Law Attorney Trust |
| |
7034 - Cash - Student Bar Association - GAAP Only |
| |
7039 - Cash - Revenue Bonds |
| |
7050 - Cash - C&G - Local |
| |
7051 - Cash - Cohort Study |
| |
7052 - Cash - One Card Accounts - GAAP Only |
| |
7070 - Cash - C&G - International |
| |
7071 - Cash - Egypt Accounts |
| |
7072 - Cash - Nigeria Accounts |
| |
7073 - Cash - Other African Accounts - GAAP Only |
| |
|
|
| 7100 - Accounts Receivable (A/R) |
| |
7110 - Tuition and Fees (T&F) |
| |
|
7111 - A/R - Tuition & Fees |
| |
|
7115 - D/C - T&F Lockbox |
| |
|
7116 - D/C - 3rd Party Billing |
| |
|
7117 - D/C - Installment Plans |
| |
|
|
| |
7120 - Contracts and Grants (C&G) |
| |
|
7121 - A/R - C&G - Cost Reimb - Billed |
| |
|
7122 - A/R - C&G - Cost Reimb - Unbilled |
| |
|
7123 - A/R - C&G - Deliverable Based |
| |
|
7124 - D/C - C&G - LOC |
| |
|
7125 - D/C - C&G - Lockbox |
| |
|
7126 - D/C - C&G - Checks |
| |
|
7127 - D/C - C&G - Clin Trials - Lockbox |
| |
|
7128 - D/C - C&G - Closing |
| |
|
7129 - D/C - C&G - Temporary |
| |
|
|
| |
7130 - Central Billing System (CBS) |
| |
|
7131 - A/R - Central Billing System |
| |
|
7135 - D/C - CBS Lockbox |
| |
|
|
| |
7140 - State Central Collections Unit (SCCU) |
| |
|
7141 - A/R - SCCU - Student Accounting |
| |
|
7142 - A/R - SCCU - Restricted Funds |
| |
|
7143 - A/R - SCCU - Central Billing System |
| |
|
7144 - A/R - SCCU - Miscellaneous |
| |
|
7145 - D/C - SCCU |
| |
|
|
| |
7170 - Other Accounts Receivable |
| |
|
7171 - A/R - Federal Aid |
| |
|
7172 - A/R - Miscellaneous |
| |
|
|
| |
7180 - Deposit Clearing (D/C) |
| |
|
7181 - D/C - CCD |
| |
|
7182 - D/C - RSTARS- MHEC |
| |
|
7183 - D/C - RSTARS - Other |
| |
|
7184 - D/C - Charge backs |
| |
|
7185 - D/C - Main Lockbox |
| |
|
7186 - D/C - Credit Cards |
| |
|
7187 - D/C - Return to Lender |
| |
|
7188 - D/C - Conversion |
| |
|
|
| |
7190 - A/R - Allowance for Doubtful Accounts |
| |
|
7191 - A/R - Allow - Tuition & Fees |
| |
|
7192 - A/R - Allow - Contracts/Grants |
| |
|
7193 - A/R - Allow - Central Billing |
| |
|
|
| 7200 - Notes Receivable (N/R), Current |
| |
7210 - N/R - Student Loans, Current |
| |
7220 - N/R - Emergency Loans |
| |
|
|
| 7300 - Accrued Interest Receiveable |
| |
|
|
| 7350 - Inventories |
| |
|
|
| 7400 - Prepaid Expenses |
| |
|
|
| 7450 - Inter-Institutional Balances |
| |
|
|
| 7500 - Deferred Charges |
| |
|
|
| 7600 - Restricted Cash & Cash Equiv |
| |
7610 - R/C - Endowment Funds |
| |
7620 - R/C - Plant Funds |
| |
|
|
| 7700 - Investments |
| |
7710 - Endowment Investments |
| |
7790 - Other Investments |
| |
|
|
| 7800 - Notes Receivable (N/R), Non-current |
| |
|
|
| |
7810 - N/R - Student Loans, Non-current |
| |
|
7811 - N/R - Stud Loans - Principal |
| |
|
7812 - N/R - Stud Loans - Prin Collected |
| |
|
7813 - N/R - Stud Loans - Prin Cancelled |
| |
|
7814 - N/R - Stud Loans - Prin Assigned |
| |
7880 - D/C - Loans (AFSA) |
| |
7890 - N/R - Allowance for Doubtful Accounts |
| |
|
|
| 7900 - Capital Assets, Net |
| |
7910 - Land |
| |
7920 - Construction in Progress |
| |
7930 - Infrastructure/Land Improvement |
| |
7940 - Buildings and Improvements |
| |
7950 - Equipment |
| |
7960 - Software |
| |
7970 - Library Books |
| |
7980 - Works of Art |
| |
7990 - Accumulated Depreciation (A/D) |
| |
|
7993 - A/D - Infrastructure and LI |
| |
|
7994 - A/D - Buildings and Bldg Imprv |
| |
|
7995 - A/D - Equipment |
| |
|
7996 - A/D - Software |
| |
|
7997 - A/D - Library Books |
| |
|
7998 - A/D - Works of Art |
| |
|
|
| 8000 - Accounts Payable and Accrued Liabilities |
| |
8010 - Accounts Payable (A/P) |
| |
8015 - A/P - Manual |
| |
8020 - A/P Clearing |
| |
|
8021 - A/P Clearing - Restricted Funds |
| |
|
8022 - A/P Clearing - Payroll |
| |
|
8023 - A/P Clearing - Pro Card |
| |
|
8024 - A/P Clearing - Stud Insurance |
| |
|
8025 - A/P Clearing - Student Loans |
| |
|
8026 - Sales Tax Clearing |
| |
8050 - Accrued Payroll |
| |
8060 - Accrued Workers Comp, Current |
| |
8070 - Accrued Vacation, Current |
| |
8080 - Accrued Expenses - Other |
| |
8090 - Accrued Interest Payable |
| |
|
|
| 8100 - Reserves |
| |
8110 - Res - General Construction Loan |
| |
8120 - Res - Equipment Replacement |
| |
8130 - Res - Other |
| |
|
|
| 8200 - Deposits |
| |
8210 - Deposits - Keys |
| |
8220 - Deposits - Rooms |
| |
8230 - Deposits - Law Escrow |
| |
8240 - Deposits - Tenants |
| |
|
|
| 8300 - Revenue Bonds and Notes, Current |
| |
8310 - Revenue Bonds, Current |
| |
8350 - Equipment Loan Prog, Current |
| |
|
|
| 8400 - Capital Leases, Current |
| |
8410 - Capital Lease - Equipment |
| |
|
|
| 8500 - Deferred Revenue |
| |
8510 - Def Rev - Contracts & Grants |
| |
8520 - Def Rev - Tuition & Fees |
| |
8522 - Def Rev - Other |
| |
|
|
| 8700 - Accrued Expenses, Non-current |
| |
8710 - Accrued Workers Comp, Non-current |
| |
8720 - Accrued Vacation, Non-current |
| |
|
|
| 8800 - Revenue Bonds and Notes, NC |
| |
8810 - Revenue Bonds, Non-current |
| |
8850 - Equipment Loan Prog, Non-current |
| |
|
|
| 8900 - Capital Leases, Non-current |
| |
8910 - Capital Lease - Equipment, NC |
| |
|
|
| 9000 - Net Assets - Unrestricted |
| |
|
|
| 9100 - Net Assets - Invested in Cap Asst, Net |
| |
|
|
| 9200 - Net Assets - Restricted - Nonexpendable |
| |
9210 - N/A - Rest - Nonexp - Scholarships & Fellowships |
| |
9220 - N/A - Rest - Nonexp - Research |
| |
9230 - N/A - Rest - Nonexp - Other |
| |
|
|
| 9300 - Net Assets - Restricted - Expendable |
| |
9310 - N/A - Rest - Exp - Scholarships & Fellowships |
| |
9320 - N/A - Rest - Exp - Research |
| |
9330 - N/A - Rest - Exp - Loans |
| |
9340 - N/A - Rest - Exp - Capital Projects |
| |
|
|
| 9900 - Prior Period Adjustment |
