Chart of Accounts Explained
| GL Accounts |
SL Accounts |
Map |
Activity |
|
Current Unrestricted
010000 - 010999
011000 - 011999
015000 - 019999
010000 - 010999
011000 - 011999
|
1XXXXX Revenue
2XXXXX Expenses
|
Many:1
Many:1
|
Includes all funds(tuition & fees) received for which no stipulation
was made by the donor or another external agency as to the purposes
to be expended. Ledger 1 accounts are income accounts and help determine
the budget to be allocated in the ledger 2 accounts, which are based
on income projections.
Ledger 2 accounts contain the operating budgets and will also reflect
encumbrances.
|
|
Unrestricted
Auxiliary Services
012000-13999
|
31XXXX
|
Many:1
|
Entities that exist to furnish goods/services to
students, faculty or staff and charges a fee directly related to,
although not necessarily equal to the cost of goods/services. These
accounts are managed as self- supporting accounts and include such
areas as the museum, Snack Bars, Jonathan's, etc.
|
|
Unrestricted
Non-Auxiliary Services 015000 - 019000
|
415000 - 459999
|
Many:1
|
Revolving Service Accounts such as the UConn Computer Center
& the motorpool. These are internal accounts.
|
|
Restricted Federal
020000 - 027999
028000 - 029999
060000 - 062999
|
520000 - 527999 528000 - 529999
560000 - 562999
|
1:1 Many:1 Many:1
|
Federally sponsored programs whose funds are
made available through restricted grants & contracts to the
extent expended for current operations.
|
|
Restricted Other
030000 - 037999
038000 - 039999
|
630000 - 637999 638000 - 639999
|
Many:1
|
a) Other sponsored programs from external
sources such as state & local gov'ts & private industry.
b) Private gifts from nongovernmental
organizations and individuals.
|
|
Loans
040000 - 049999
|
No Related SL Accts
|
NO SL
|
Funds to students, faculty, or staff and resources
available for such purposes. These loans usually require the repayment
of principal and interest on the borrowed funds. Scholarships are
included here.
|
|
Endowments True 050000 - 053999
Term 054000 - 056999
Quasi 057000 - 059999
|
No Related SL Accts
No Related SL Accts
No Related SL Accts
|
NO SL
NO SL
NO SL
|
Funds from donors or other external agencies which have stipulated,
as a condition of the gift instrument, that the principal is to
be maintained inviolate and in perpetuity and invested for the purpose
of producing present & future income that may either be expended
or added to the principal.
Similar to the true endowment except that, upon passage of a stated
period of time or the happening of a particular event, all or part
of the principal may be expended.
The principal is retained and invested voluntarily, whereas true
endowment funds are required to retain and invest the principal.
|
|
Plant Investment
Unexpended
070000 - 074999
Renewals/Replacements
075000 - 075999
Debt Retirement
076000 - 076999
Invested in Plant
077000 - 077999
Health Center
080000 - 089999
|
770000 - 774999
770000 - 774999
No Related SL Accts
No Related SL Accts
080000 - 089999
|
Many:1
Many:1
NO SL
NO SL
Many:1
|
Funds used for acquisition of physical properties for institutional
purposes but unexpected at date of reporting.
Funds set aside for the renewal and replacement of institutional
properties.
Funds set aside for debt service charges & retirement of indebtedness
on institutional properties.
Funds expended for & thus invested in institutional properties.
Funds used for acquisition of physical properties for institutional
purposes but unexpected at date of reporting.
|
|
Agency
090000 - 099998
|
990000-999998
|
1:1
|
Funds held by an institution as custodian/fiscal agent for others
such as student organizations, individual students, or faculty members.
|
