List of Revenue Accounts

Appalachian State University Revenue Account Listing

 

 

If you have questions about account coding please contact the Controller's Office before submitting entries.
 
501XXX Tuition and Fees Revenue
502XXX Gov, Private and Endowment Revenue
503XXX Support Service Revenue
504XXX Auxiliary and Ind Opt Revenue
507XXX Other Revenues
808XXX Transfers-in
509XXX Non-Revenues
 

Back to top

501XXX Tuition and Fees Revenue This major source of revenue accounts includes tuition charged to students enrolled in courses or academic programs of the institution during regular and summer terms or sessions and fees charged to enrolled students as authorized, established, and/or fixed by the Board of Governors of the University of North Carolina.  Also, it includes, in contra revenue accounts, waivers or remissions of tuition.  The components of this account are measured by the accrual method, rather than the cash method, of accounting.  The write-off of uncollectible claims for tuition and fees must be charged to major account of expenditure 587000 Receivables Written-Off and not to this major source of revenue account or any component of this account.  The recovery of previously written-off claims for tuition and fees must be credited to minor source of revenue 507100 Bad Receivables Collected and not to this account or any component of this account.  Regular term tuition and regular term tuition waiver portions of this account are compatible only with activity 990 Multiactivity.  Similarly, summer terms tuition and summer term tuition waiver portions of this account are compatible only with purpose 102-budget symbol 02-Summer Term Instruction.  Other portions of this account are compatible only with the activity or purpose which provides the service or performs the function related to the charge.

501110 Resident Tuition
501120 Res Staff Waivers
501130 Resident Senior Citizen Waiver
501160 Resident Tui Surchg
501190 Res-Enrollment GRO
501210 Nonresident Tuition
501220 Nonres Spec Tal Wav
501230 Nonres Grad Asst Wav
501240 Nonres Staff Waivers
501250 Nonres Mil Waivers
501252 Allotted Revenue-CI (Authorized)
501253 Unalloted Revenue- CI (Certified)
501254 Allotted Trns fr 2/3 GO Bonds Auth
501255 Unallot Trns fr 2/3 GO Bnds Rev Cer
501256 COPS-Allotted Revenue (Authorized)
501257 COPS-Unalloted Revenue (Certified)
501258 Allot St Eng Effic Grt Rev (Auth)
501259 Unallt St Engy Effic Grt Rev (Cert)
501260 Nonresident Tuition Surcharge
501270 NC Tchr Tuit Waiver
501280 Tui/Fee-Scholrshp Allownc
501300 Extension Instr Fee
501400 Application Fees
501500 Athletic Fees
501600 Health Service Fees
501700 Activity Fees
501800 Indebtedness Fees
501850 Educational-Tech Fee
501900 Special Fees
501910 Transcript Fee
501920 Gym Fee
501930 Incidental Fees
501940 Graduate Fees
501950 Silver Burdett Fee
501960 Coop Education Prog
501970 Appld Mus Prv Ls
501980 Internal Pymt Plan

Back to top

502XXX Gov, Private and Endowment Revenue This major source of revenue accounts includes financial resources provided to the institution by branches, departments, agencies, offices, and other entities of state, federal, and local governments, from individuals and nongovernmental organizations, and from endowment and similar funds.

502100 State Appropriations
502210 Restr State C & G
502220 Unrestr State Oh Rec
502230 Restr State Student Aid Grants
502240 State Aid Bond Prd
502250 State-Res Grants Exc
502270 Certification of Participation
502271 State Energy Effic Grant
502272 Transfer from 2/3 GO Bonds
502300 State Aid- State Fiscal Stab Grant
502410 Res Federal C & G- Nonexchange
502420 Unrestricted Federal OH Receipts
502430 Unrestricted Federal ACA Receipts
502450 Fedresv Grant-Non-Exchange
502460 Federal Interest Subsidy on Debt
502470 Reimb- Ln Cancel After 1972
502480 Reimb LN Cancel Before 1972
502510 Restricted County Grants
502520 Unrestricted Local OH Receipts
502530 Restricted Cities/Towns C & G
502600 Restricted Private Gifts
502630 Restricted Private Grants
502640 Restricted Private C & G
502650 Pri Res Grants Non-Exch
502680 Res Pri C & G Income
502700 Non capital gift (Non CASH-In Kind)
502710 NonOper Gift (Cash) NON-Foundation
502720 Capital Gift (Cash)
502730 Add to Perm End (Cash)
502740 Add To Perm End (Ncash)
502750 Capital Gft (Noncash)
502752 Capital Gft (Noncash) NON-FND
502755 Capital Gft (Noncash)-FND ONLY
502760 NonOper Gift-Cash- Foundation ONLY
502765 Capital Gift (Cash) FND ONLY
502770 Gift-NonCash/NonCapital- FND ONLY
502780 Unrgft/Yosef
502790 O/S Grants
502800 Unrestricted Private OH receipts
502900 Endowment Income
502910 Endow Res Inc

Back to top

503XXX Support Service Revenue This major source of revenue accounts includes financial resources generated by sales of merchandise and the rendering of services not specifically identified elsewhere.  It is not associated with auxiliary enterprises, independent operations, and medical and veterinary services.  (See major sources of revenue Sales and Services Revenues of Auxiliary Enterprises and Independent Operations and Medical and Veterinary Services Revenues.)

503110 EDP On-Campus Rev
503120 EDP Off Campus Rev
503200 Physical Plant Rev
503500 Utility Serv Rev
503510 Renewable Energy Sales
503520 Sale of Renewable Energy Certificat
503910 Other Sales-Service
503930 Nursery School Rev
503931 Nursery Sch Rev St Support
503940 Advertising Income
503950 Student Fee- Non Ga
503960 Sales Tax Collected
503980 Extension Book Sales

Back to top

504XXX Auxiliary and Ind Opt Revenue This major source of revenue account includes financial resources generated by operations involving the sales of merchandise and the rendering of services by the institutions student related auxiliaries (see activity 200 Student Auxiliaries and its constituent purposes,  institutional related auxiliaries (see activity 200 Student Auxiliaries and its constituent purposes), institutional related auxiliaries (see activity 210 Institutional Auxiliaries Independent Operations and its constituent purposes).  Its use is compatible only with those operations.  This account excludes revenues which meet the definitions of other revenue accounts and which are indicated as compatible with auxiliary operations.  Such revenue accounts include  501500 Athletic Fees 501600 Health Service Fees 501700 Activity Fees 501800 Indebtedness Fees 507100 Bad Receivables Collected and 507200 Investment Income.

504000 Auxilil & Ind Opt Rev
504100 Auxil sales-Taxable
504110 Auxil sales-Taxable
504120 Auxil txsales To Ath
504130 Auxil txsales-Catering
504140 Auxil txsales-Campers
504150 Auxil txsales-Validine
504160 Athl Taxble Concessions
504170 Broyhill Rest Tx Sl
504180 Auxil txbl-Sales Disc
504190 Auxil txsales-Non Cur
504200 Auxil non Taxable Sale
504210 Auxil nontaxsale-Std
504220 Auxil ntxsales To Ath
504230 Auxil ntxsles-Catering
504240 Auxil ntxsales-Campers
504250 Auxil ntxsales-Validin
504260 Auxil ntxsles-Other Vd
504280 Sales/Service Sch-Allow
504290 Auxil ntxsales-Noncur
504300 Auxililiary Fines-Fees
504310 Auxililliaryfees
504311 Athletic Facility Enhancement Fee
504320 Auxililiary Fines
504330 Auxililiary Serv Chg
504340 Auxililiary Regis Inc
504350 Health Serv Vaccine
504360 Motor Pool Serv Rev
504390 Auxil fin/Fee- Non Ct
504400 Auxililiary Inc Misc
504410 Auxililiary Commission
504420 Athletic Game Guaran
504430 Athletic TV Income
504440 Athletic NCAA Champ
504450 Stddamages Payments
504460 Spnship/Gmh Contract
504470 Forfeited Sec Deps
504480 Other Auxililiary Inc
504490 Auxil noncurtrm Misc
504500 Auxil rental-Lease Inc
504510 Rental Income
504520 Rental Income-Uspo
504530 Bookstore's Rent Inc
504560 Broyhill Inn-142 Rev
504570 Advertising Revenue
504610 Auxililiary Admission
504660 Stadium Seat License
504680 Foundationbook Sale
504700 Collect Of Auxil  Taxes
504710 Sales Tax Collected
504720 Sale Tax Pymts To Nc
504721 Sales and Use Tax Prepayments
504730 Gross Rec Tax Pymts
504740 Room Tax Pymts To Nc
504900 Auxililiary Admin Rev
504910 Auxil cash Over-Short
504920 Bookstore only Over-Short
504950 Food Serv -Vending Clear
504960 Refund Prior Yr Exp

Back to top

507XXX Other Revenues This major source of revenue account includes financial resources generated by the institution and which are not specifically identified elsewhere in the CHART OF ACCOUNTS.

507100 Bad Rec Collected
507210 Dist Of Int/Div-Stif
507220 Perkins Interest Inc
507250 Int Inc-Non-STIF
507260 Interest Income Cncl
507280 Int Income- Non-STIF
507290 Dist Of Pryr Earngs
507300 Rent & Lease Income
507400 Surplus Prop Sale
507500 Default Prepay Tuit
507800 Procurement Card Rebates
507850 Rebates-Other Sources
507900 Miscellaneous Income
507910 NonAuxil  Cash Over/Sh
507920 Corr PriorYr Revenu
507930 Admin Feesearned
507940 Fines And Penalities
507960 Electronic/Digital transaction Fee
507970 Forfeited Room Dep
507980 Mtr Pool Rev- NonAuxil
507990 Other Miscincome

Back to top

509XXX Non-Revenues This major source of revenue account inflows of financial resources which should not be classified as revenues but which require identification in order to achieve accountability of all receipts.

509110 Sal Reimb- NASU Agnc
509120 SalReimb-Broyhil N
509210 Retained Appropriations
509300 Imprest Cash Redep
509400 Receivable Change
509540 Retirement Of Debt
509550 Proceed Sale Of Bond
509560 Proceed Of Refund De
509600 Nonexpendable Refund
509910 Realized Gain Inv
509920 Due From Student Auxililiary
509930 Unrealize Gain On Inv
509940 Due From Trust
509950 Due To Trust
509960 Due To Overhead Rec
509970 Due From Academic
509980 Due From Overhead Re
509990 Due To Academic

Back to top

808XXX Transfer-in This major source of revenue account includes the transmission-in of financial resources which are concurrently recognized as transmissions-out in major objects of expenditure numbered 881000, 882000 and 884000.  It includes both intraninstitutional and interinstitutioal transfers-in.

808100 Tfroh Recgen Supt
808410 BAD - Fix FTRACTA only
808420 BAD - Fix FTRACTA only
808430 Transfer From- FWS ONLY
808440 Transfer From- ASU ONLY
808450 Mandatory Transfers ONLY
808460 BAD - Fix FTRACTA only
808470 BAD - Fix FTRACTA only
808480 Carry Forward Receipts- ONLY
808490 Transfer From- New River Use ONLY
808555 Yr-End ONLY Cash Transfer
808701 Plant Fund Mand Intr-Inst Trsf
808900 Other Intertransfers
808910 Tfr In- UNC-Gen Administration
808960 Trf In Bond Pr- 2000

Back to top

OTHER N/A

555555 Allotment- NO NCAS FEED
587000 Recwritten-off
587010 Tuition/Fees-Bad Debt
589910 Realized Loss Inv
589920 Unreal Loss On Inv
809800 Trfstate Hlth Plan

Business Affairs Websites

Contact Us

Office of the Controller
P.O. Box 32125
Boone, NC, 28608 USA
(828) 262-2110

Third Floor, Suite 340
B.B. Dougherty Administration Building

Webform Admin

 Webform admins can click on the links below to login and access webform results:

QEP Global Learning


Advanced