Revenue Account Codes
If you have questions about account coding please contact the Controllers 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 | |
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 |
502XXX Gov, Private and Endowment RevenueThis 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 |
503XXX Support Service RevenueThis 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 |
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 |
507XXX Other RevenuesThis 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 |
509XXX Non-RevenuesThis 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 |
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 |
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 |