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
 

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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.

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

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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.

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

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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.)

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

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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.

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

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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.

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

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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.

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

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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.

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

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OTHER N/A

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

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251 Industrial Park Drive
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