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Chart of Accounts



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.

      
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The University of Connecticut
Office of the Controller - Financial Systems
343 Mansfield Road Unit 2112
Storrs, CT 06269-2112
michael.virone@uconn.edu
Last updated: 11/21/11