FAS Gargoyle

FAS User's Manual

Table of Contents

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
Definition:

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

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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

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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.

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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

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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

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