UM Seal FAS Reference WebCard
Chart of Accounts


Current Unrestricted Funds

  Subsidiary Ledger General Ledger
State Support Program
     Income Accounts 02-1-00001/09999  
     Expense Accounts (Includes DRIF 1-3XXXX) 02-1-10000/79999  
     Prior Year Accounts 02-1-80000/89997  
Suspense Account - Other   02-0-13000
Suspense Account - Payroll   02-0-13010
Clearing Accounts   02-0-17000/17399
Inter-Database Clearing Account   02-0-174cc
Fund Balances - Auxiliary Services   02-0-19000/19998


Current Unrestricted Funds -
Self Support, Revolving Funds, Unrestricted Gifts

  Subsidiary Ledger General Ledger
Resident Halls 02-3-00000/00199 02-0-19000/19010
Student Activities & Services 02-3-00400/00499 02-0-19029
Student Union 02-3-30000/30999 02-0-19012
National Museum Of Dentistry 02-3-50000/50999 02-0-19060/19065
Donaldson Brown Center 02-3-60000/60999 02-0-19014
Campus Concessions 02-3-80000/80199 02-0-19013 & 19019
  02-0-19020/19026
Athletic Facility 02-3-80300/80399 02-0-19017
Campus Parking 02-3-80400/80499 02-0-19018 & 19028
Misc. Auxiliary Activities 02-3-80500/80599 02-0-19027 & 19031
Business Operations 02-3-80600/80699 02-0-19052/19055
Administration 02-3-89990/89999 02-0-19050
Revolving Funds/Unrestricted Gifts 02-3-90000/99998 02-0-18100/18999


Current Restricted Funds -
Other Sponsored Activity and Other Restricted Activity

  Subsidiary Ledger General Ledger
State of Maryland Only 02-4-30000/32499 02-0-30000/32499
Privately Funded 02-4-32500/39998 02-0-32500/39998
Control Account Dedicated Funds   02-0-39999
Endowment Income 02-4-40000/41999 02-0-40000/41999
Other 02-4-42000/44999 02-0-42000/44999


Current Restricted Funds -
Federally Sponsored Activity

U.S.Federal Government Subsidiary Ledger General Ledger
Federally Sponsored Activity 02-5-20000/29998 02-0-20000/29998
Control Account Federal Funds   02-0-29999


Plant Funds

  Subsidiary Ledger General Ledger
Unexpended Plant Funds 02-7-70000/75999 02-0-70000/75999
Renewal and Replacement 02-7-76000/76499 02-0-76000/76499
Retirement of Indebtedness 02-7-76500/76999 02-0-76500/76999
Net Investment in Plant Funds 02-7-77000/79949 02-0-77000/79949


Other Funds

  Subsidiary Ledger General Ledger
Agency Funds 02-9-90000/99999 02-0-90000/99997