Ledger 2 Blocking
Ledger 2: Current Unrestricted Funds
Ledger 2: Current Unrestricted Funds
Auxiliary Enterprises
General Ledger Range: 0-10000/11999
Subsidiary Ledger Range: 2-20000/39999
Applicable Subaccounts: | Revenue subaccount range | 0200/0899 |
Expenditure subaccount range | 0990/9999 |
General Ledger Summary Controls: | Fund Balance | 3110 |
Current Year Budget | 9110/9120 | |
Future Year Budget | 9210/9220 | |
Revenue | 9320 | |
Expense | 9520 | |
Encumbrance | 9620 |
An auxiliary enterprise exists to furnish goods or services to students, faculty, or staff. The enterprise charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. The general public incidentally may be served by some auxiliary enterprises. The distinguishing characteristic of auxiliary enterprises is that they are managed as essentially self-supporting activities.
This category includes revenues, expenditures and transfers relating to the operation of the auxiliary enterprises. Funds from gifts, grants, or restricted endowment income given to auxiliary enterprises should be reported under the appropriate restricted fund area along with the expenditures incurred with those funds.
CLASSIFICATION |
SUBSIDIARY LEDGER |
GENERAL LEDGER |
International House | 2-21000/21999 | 0-10300/10349 |
Press | 2-22000/22999 | 0-10200/10299 |
Printing | 2-23000/23999 | 0-10350/10399 |
Plant Operations | 2-24000/24399 | 0-10500/10549 |
Real Estate Operations | 2-25000/25999 | 0-10400/10499 |
Residence Halls & Commons | 2-26000/26999 | 0-10550/10599 |
Bursar's Office | 2-27000/27099 | 0-10600/10649 |
Computer Store | 2-28000/28299 | 0-10650/10689 |
Law School | 2-29000/29099 | 0-10690/10699 |
Library | 2-30000/30999 | 0-10700/10724 |
Coffee Shops | 2-31000/31099 | 0-10740/10749 |
Alumni Association | 2-31200/31299 | 0-10775/10780 |
Yerkes Tours | 2-31300/31399 | 0-10785/10790 |
Biological Sciences | 2-32000/32299 | 0-10800/10899 |
Student Health Service | 2-33000/33099 | 0-10900/10909 |
Financial Statement Adjustments to Auxiliary Enterprises | 2-39990/39999 | 0-11990/11999 |
Miscellaneous Noncategorized |
2-24400/24999 2-27100/27999 2-28300/28999 2-29100/29999 2-31100/31199 2-31400/31999 2-32300/32999 2-33100/39989 |
0-10000/10199 0-10725/10739 0-10750/10774 0-10781/10784 0-10791/10799 0-10910/11099 0-11100/11499 0-11500/11989 |
Ledger 2: Current Unrestricted Funds
Recharge Operations
General Ledger Range: 0-12000/12999
Subsidiary Ledger Range: 2-40000/59999
Applicable Subaccounts: | Revenue subaccount range | 0200/0899 |
Expenditure subaccount range | 0990/9999 |
General Ledger Summary Controls: | Fund Balance | 3120 |
Current Year Budget | 9110/9120 | |
Future Year Budget | 9210/9220 | |
Revenue | 9320 | |
Expense | 9520 | |
Encumbrance | 9620 |
Definition:
A recharge operation exists primarily to furnish goods or services to University departments and/or programs. Individual students, faculty, staff and the general public may be served incidentally by the operation. A recharge operation charges a fee directly related to the recovery of the cost of the goods or services provided. Other characteristics of recharge operations are that they act only upon specific user request, provide goods or services measurable in terms of materials used or hours worked for each user order, and operate as an on-going concern rather than on a sporadic or intermittent basis.
CLASSIFICATION |
SUBSIDIARY LEDGER |
GENERAL LEDGER |
Non-Academic: | ||
Publications | 2-40000/40999 | 0-12000/12050 |
Insurance Programs | 2-43000/43999 | 0-12200/12224 |
VP news - Special Projects | 2-44000/44009 | 0-12225/12225 |
Telecommunications |
2-42000/42999 2-44010/44999 |
0-12150/12169 0-12240/12259 |
Miscellaneous Noncategorized |
2-41000/41999 2-45000/49999 |
0-12051/12149 0-12170/12199 0-12226/12239 0-12260/12299 |
Academic: | ||
Biological Sciences | 2-50000/50999 | 0-12300/12349 |
Humanities | 2-51000/51899 | 0-12350/12359 |
Oriental Institute | 2-51900/51999 | 0-12394/12394 |
Physical Sciences | 2-52000/52999 | 0-12399/12449 |
Social Sciences | 2-53000/53199 | 0-12450/12475 |
Graduate School of Business | 2-54000/54099 | 0-12500/12519 |
Various | 2-58000/58099 | 0-12700/12709 |
Radiation Protection | 2-59000/59099 | 0-12900/12909 |
Special Events | 2-59600/59699 | 0-12850/12869 |
Miscellaneous Noncategorized |
2-53200/53999 2-54100/54999 2-55000/57999 2-58100/58999 2-59100/59599 2-59700/59999 |
0-12360/12393 0-12395/12398 0-12476/12499 0-12520/12699 0-12710/12849 0-12870/12899 0-12910/12999 |
Ledger 2: Current Unrestricted Funds
Designated Funds
General Ledger Range: 0-13000/14999
Subsidiary Ledger Range: 2-60000/79999
Applicable Subaccounts: | Revenue subaccount range | 0100/0899 |
Expenditure subaccount range | 0990/9999 |
General Ledger Summary Controls: | Fund Balance | 3130 |
Current Year Budget | 9110/9120 | |
Future Year Budget | 9210/9220 | |
Expense | 9520 | |
Encumbrance | 9620 |
Definition:
Designated funds are those funds which, while available for unrestricted operating purposes, are restricted by internal designation as to specific purpose, program, department, or school for which they may be expended. Current unrestricted designated funds can be contrasted with current restricted funds which are subject to limitations or restrictions placed upon them by individuals or agencies outside the University.
CLASSIFICATION | SUBSIDIARY LEDGER |
GENERAL LEDGER |
Social Sciences Division | 2-60070/60100 | 0-13151/13177 |
Physical Sciences Research Incentive Programs | 2-64600/64699 2-64800/64899 |
0-13207/13225 |
Division General | 2-70001/70999 2-74650/74699 |
0-14001/14099 0-14131/14131 0-14676/14681 0-14678/14681 |
UCPG | 2-71200/71249 | 0-14125/14130 |
Ben May | 2-71250/71250 2-74301/74350 |
0-14601/14601 0-14601/14610 |
Neurology | 2-71301/71400 | 0-14151/14170 |
Medicine | 2-71401/71900 | 0-14171/14220 |
Ob/Gyn | 2-71901/72000 | 0-14221/14240 |
Radiology | 2-72001/72100 | 0-14241/14260 |
Pathology | 2-72101/72300 | 0-14261/14300 |
Anesthesia | 2-72301/72400 | 0-14301/14320 |
Surgery | 2-72401/73000 2-73801/74300 |
0-14321/14390 0-14551/14600 |
Opthamology | 2-73001/73100 | 0-14391/14410 |
Pediatrics | 2-73101/73600 | 0-14411/14460 |
Psychiatry | 2-73601/73700 | 0-14461/14480 |
Radiation Oncology | 2-73701/73800 | 0-14481/14500 |
Pharm/Phys | 2-74351/74400 | 0-14611/14620 0-14685/14689 |
Ecology | 2-74401/74450 | 0-14621/14630 0-14690/14699 |
Anatomy | 2-74451/74500 | 0-14631/14640 |
BMB | 2-74501/74550 | 0-14641/14650 0-14682/14684 |
MGCB | 2-74551/74600 2-76550/76599 |
0-14651/14675 0-14651/14675 |
Health Studies | 2-75001/75100 | 0-14800/14819 |
Human Genetics | 2-75500/75599 | 0-14850/14859 |
Unassigned |
2-71000/71199 2-71251/71300 2-74601/74649 2-74700/75000 2-75101/75499 2-75600/76549 2-76600/79999 |
0-14100/14124 0-14132/14150 0-14700/14710 0-14711/14750 0-14751/14799 0-14820/14849 0-14860/14999 |
Miscellaneous Noncategorized |
2-60000/60069 2-60101/60799 2-60800/64599 2-64700/69999 |
0-13000/13150 0-13178/13206 0-13226/13999 |
Note: Other than the blocks of numbers listed above, all accounts in the designated range are available for miscellaneous accounts.
Ledger 2: Current Unrestricted Funds
Educational Activity Funds
General Ledger Range: 0-15000/15499
Subsidiary Ledger Range: 2-80000/89999
Applicable Subaccounts: | Revenue subaccount range | 0200/0899 |
Expenditure subaccount range | 0990/9999 |
General Ledger Summary Controls: | Fund Balance | 3140 |
Current Year Budget | 9110/9120 | |
Future Year Budget | 9210/9220 | |
Revenue | 9320 | |
Expense | 9520 | |
Encumbrance | 9620 |
Definition:
This category includes (1) revenues and expenses that are related incidentally to the conduct of instruction, research, and public service and (2) revenues and expenses of activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students, faculty, staff, and the general public. The type of service rendered takes precedence over the form of agreement by which these services are rendered. If sales and services to students, faculty, or staff, rather than training or instruction, is the purpose of an activity, the revenue and expenses should be classified as sales and services of auxiliary enterprises.
CLASSIFICATION | SUBSIDIARY LEDGER |
GENERAL LEDGER |
|
Smart Museum | 2-80000/80099 | 0-15302/15316 | |
Laboratory Schools | 2-84400/84499 | 0-15320/15330 | |
Graduate School of Business - Center for Research in Security | 2-84600/84699 | 0-15004/15004 0-15050/15054 |
|
Center for Continuing Studies | 2-84810/84899 2-84910/84999 |
0-15280/15289 | |
General | 2-85000/85399 2-85800/85999 |
0-15100/15199 0-15200/15249 |
|
Continuing Medical Education | 2-85400/85799 | 0-15400/15449 | |
Miscellaneous Noncategorized |
2-80100/84399 2-84500/84599 2-84700/84809 2-84900/84909 2-86000/89999 |
0-15000/15049 0-15055/15099 0-15250/15279 0-15290/15301 0-15317/15319 0-15331/15399 |
Ledger 2: Current Unrestricted Funds
General Funds
General Ledger Range: 0-15500/16499
Subsidiary Ledger Range: 2-90000/99999
Applicable Subaccounts: | Revenue subaccount range | 0200/0899 |
Expenditure subaccount range | 0990/9999 |
General Ledger Summary Controls: | Fund Balance | 3150 |
Current Year Budget | 9110/9120 | |
Future Year Budget | 9210/9220 | |
Revenue | 9320 | |
Expense | 9520 | |
Encumbrance | 9620 |
Definition:
This category is reserved for unique current unrestricted fund accounting activities. The other current unrestricted fund areas should be considered first prior to creating an account in this fund area.
CLASSIFICATION | SUBSIDIARY LEDGER |
GENERAL LEDGER |
Court Theater | 2-90000/90099 | 0-15500/15509 |
Self-Insurance | 2-90200/90249 2-90250/90279 |
0-15600/15799 0-15900/15999 |
Graduate School of Business | 2-90280/90599 | 0-15800/15849 |
Office of Special Events | 2-90600/90699 | 0-15850/15859 |
Financial Statement Adjustments | 2-99900/99999 | 0-16490/16499 |
SSA | 2-90700/90799 | 0-15860/15899 |
Miscellaneous Noncategorized | 2-90100/90199 2-90800/99899 |
0-15510/15599 0-16000/16489 |