FAS Gargoyle

FAS User's Manual

Table of Contents

Ledger 0 Blocking

Ledger 0: Current Unrestricted Funds
Unrestricted Budget—Assets, Liabilities, and Fund Balance

General Ledger Range: 0-16500/19499

Applicable Account Controls: 1100/9640


The unrestricted budget encompasses the activities of the University’s academic areas (the College, the Divisions, the Professional Schools), the administrative offices serving those areas (Office of the President, Office of the Comptroller, etc.), and the operations and maintenance of campus buildings and grounds.

Unrestricted budget assets are resources; liabilities are obligations; and fund balance (also called net assets) is the residual interest in the assets after liabilities have been paid.

FUND BALANCES (For Indirect Updating Only) 0-16500/16999
Petty cash and working funds 0-17000/17299
Investments 0-17300/17399
Accounts receivable 0-17400/17699
  Student 0-17400/17499
  Other 0-17500/17599
  Allowance for uncollectable accounts 0-17600/17699
Notes receivable 0-17700/17749
Inventories 0-17750/17799
Deferred charges/prepaid expenses 0-17800/17849
Accrued income 0-17850/17859
Due from other funds 0-17900/17949
Accounts payable 0-18300/18399
Payroll deductions 0-18400/18599
Accrued expenses 0-18800/18899
Deferred revenue/advances/deposits 0-18900/19099
Due to other funds 0-19100/19149
Suspense and clearing 0-19350/19499