|
Balance Sheet Account Numbers Used in All Funds Except Current Operating (Unrestricted):
(197XXXXXXX, 4, 5, 6, 7, 8 & 9XXXXXXXXX)
| ASSETS |
1XXXX
|
| LIABILITIES |
2XXXX
|
| FUND BALANCES |
3XXXX
|
|
Subcategories
|
| Assets |
|
Liabilities |
|
|
Cash in bank
|
10000 - 10999
|
Accounts Payable
|
20000 - 20999
|
|
Cash w/Trustees & Petty Cash
|
11000 - 11999
|
Other Current Liabilities
|
21000 - 21999
|
|
Investments
|
12000 - 12999
|
Other Accruals
|
22000 - 22999
|
|
Accounts Receivable
|
13000 - 15999
|
Deposits/Advances
|
23000 - 23999
|
|
Notes Receivable
|
16000 - 16999
|
Accrued Compensation
|
24000 - 24999
|
|
Inventories
|
17000 - 17999
|
Payroll Payables
|
25000 - 25999
|
Prepaid Expense, Deferred Charge
|
18000 - 18999
|
3rd Party Payables
|
26000 - 26999
|
|
Fixed Assets
|
19000 - 19999
|
Deferred Revenues
|
27000 - 27999
|
| |
|
Long Term Debt
|
28000 - 28999
|
| |
| Fund
Balances |
|
|
Fund Balances
|
30000 - 33999
|
|
Revenues & Additions
|
34000 - 34689
|
|
Expenses & Deductions
|
35000 - 35699
|
|
Transfers Between Funds
|
34690 - 34999
|
|
Transfers Between Funds
|
35700 - 35999
|
| |
Revenues for Current Operations and Agency Funds
(1, 2, 3, & 9XXXXXXXXX)
| PATIENT CARE |
40000 - 43999
|
| SCHOOLS & GENERAL |
44000 - 44999
|
| AUXILIARIES |
46000 - 46999
|
| REVENUE ALLOCATIONS |
47000 - 47999
|
|
Subcatagories
|
| Patient
Care |
|
Schools &
General
|
|
Inpatient Revenues
|
40000 - 40399 |
Tuition
|
44000 - 44399 |
Outpatient Revenues
|
40400 - 40599 |
Fees
|
44400 - 44499 |
Outside Services Revenues
|
40600 - 40799 |
Government Grants & Contracts
|
44500 - 44599 |
Miscellaneous
|
40800 - 40999 |
Gifts, Private Grants & Contracts
|
44600 - 44699 |
Professional Practice Income
|
41000 - 41099 |
Endowment Income
|
44700 - 44729 |
Inpatient Deductions
|
43000 - 43299 |
Investment Income
|
44730 - 44769 |
Outpatient Deductions
|
43500 - 43999 |
Sales & Service of Educational Activities
|
44800 - 44899 |
| |
|
Other Sources
|
44770 - 44799 |
| |
|
Other Sources
|
44900 - 44999 |
| |
| Auxiliaries |
|
Revenue Allocations
(Contra Revenues)
|
|
Dining Services
|
46000 - 46099 |
Plant Operations Allocations
|
47000 - 47199 |
Bookstore
|
46100 - 46199 |
Income Distribution System
|
47200 - 47499 |
Housing
|
46200 - 46299 |
General Revenue Allocations
|
47500 - 47999 |
Atheletics
|
46300 - 46499 |
|
|
Printing Services
|
46500 - 46649 |
|
|
Investment in Real Estate
|
46650 - 46699 |
|
|
Student Recreation Center
|
46700 - 46749 |
|
|
Information Technology Services
|
46850 - 46899 |
|
|
| |
Expenses
for Current Operations, Plant and Agency Funds
(1,
2, 3, 4, 5, 6, 7, 8 & 9XXXXXXXXX)
| SALARIES & BENEFITS |
50000 - 59999
|
| GENERAL EXPENSE |
60000 - 69999
|
| FACILITIES/PLANT RELATED |
70000 - 79999
|
| ALLOCATIONS/TRANSFERS/OVERHEAD |
80000 - 89999
|
| STATISTICAL ACCOUNTS |
9XXXX
|
|
Subcatagories
|
| Salaries
& Benefits |
|
General
Expenses
|
|
Salaries & Wages
|
50000 - 54999 |
Supplies
|
|
Benefits
|
55000 - 59999 |
General
|
60000 - 60499
|
| |
|
Medical
|
60500 - 60999
|
| |
|
Administrative - Includes: Insurance, Taxes, Licenses,
Telephone, ets
|
61000 - 61999
|
| |
| Travel |
62000 - 62999 |
Professional
Services
|
|
| |
|
Medical
|
63000 - 63499
|
| |
|
General
|
63500 - 63999
|
| |
| Scholarships
& Student Aid |
64000 - 64999 |
Student
Related
|
65000 - 65999
|
| |
| Library
Related |
66000 - 66999 |
Costs of
Goods Sold
|
|
| |
|
Dining Services
|
67000 - 67099
|
| |
|
ITS - Telecommunications
|
67100 - 67199
|
| |
|
Bookstore
|
67200 - 67299
|
| |
|
Printing Services
|
67400 - 67599
|
| |
|
Atheletics
|
67600 - 67799
|
| |
|
Housing
|
67800 - 67949
|
| |
|
ITS - ACIS
|
67950 - 67999
|
| |
|
Investment in Real Estate
|
68000 - 68999
|
| |
| Facilities
and Plant Related |
|
Allocations/Transfers/Overhead
|
Repairs & Maintenance
|
70000 - 70999 |
IDS Taxes/Programs
|
80000 - 80100
|
Plant Operations Charges
|
71000 - 71999 |
Medical Center-
Internal Allocations
|
80101 - 81099
|
Construction Costs
|
72000 - 72999 |
|
|
Depreciation/Provisions for Replacement
|
73000 - 73999 |
|
Equipment
|
74000 - 74499 |
|
|
VUL Library Purchases
|
74500 - 74999 |
|
|
Utilities
|
75000 - 75999 |
|
|
| |
| General
Internal Allocations |
|
Transfers
|
83000 - 83999
|
Plant Operations
|
81100 - 81199 |
|
|
General Allocations
|
81200 - 81299 |
Overhead
|
84000 - 84999
|
ITS - Telecommunications
|
81300 - 81399 |
|
|
Unassigned
|
81400 - 81449 |
Unassigned
|
85000 - 89999
|
Library
|
81520 - 81529 |
|
|
MC Parking Garage
|
81600 - 81649 |
|
|
Campus Mail
|
81700 - 81709 |
|
|
Campus Planning & Construction
|
81750 - 81759 |
|
|
Student Recreation Center
|
81800 - 81849 |
|
|
ITS - ACIS
|
81850 - 81899 |
|
|
Housing
|
82510 - 82519 |
|
|
Atheletics
|
82500 - 82509 |
|
|
Unassigned
|
82520 - 82599 |
|
|
Printing Services
|
82600 - 82619 |
|
|
Dining Services
|
82700 - 82709 |
|
|
Bookstore
|
82710 - 82719 |
|
|
Environmental Safety
|
82720 - 82729 |
|
|
Clearing - University General
|
82900 - 82999 |
|
|
| |
|
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