Income Codes
An account is assigned to all university income transactions. If you are unsure which account to use, please contact an accountant in the Business Office.
Tuition
Fees
Student Fees
Gifts/Grants/Contracts
Investments
Cost Recoveries
Sales and Services
Rentals/Lease/Use Fee
Penalty
Room and Board
Other Income
Internal Charges
Tuition
| Account No. | Description |
| 521XX |
Tuition |
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Fees
| Account No. | Description |
| 52200 |
Mandatory Fees |
| 52210 |
Student Fees Fixed |
| 52211 |
Student Registration Fees |
| 52212 |
Student Building Fees |
| 52213 |
Student Operating Fees |
| 52216 |
Subsidy Fee |
| 52217 |
Campus Improvement Fund |
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Student Fees
| Account No. | Description |
| 52230 |
Other Student Fees |
| 52231 |
Course Related |
| 52232 |
Board of Trustee Evaluation |
| 52233 |
Career Occupation |
| 52234 |
Proficiency Exam |
| 52235 |
Graduation Fees |
| 52239 |
Application Fee |
| 52240 |
Graduate Admission Fee |
| 52241 |
Duplicate Transcripts |
| 52242 |
ID Replacement Fee |
| 52243 |
Bowling Fees |
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Gifts/Grants/Contracts
| Account No. | Description |
| 53300 |
Gifts |
| 53370 |
Gifts |
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Investments
| Account No. | Description |
| 54400 |
Investments |
| 54420 |
Investment Income |
| 54421 |
Gain/Loss Sale of Investments |
| 54422 |
Change in FMV of Investments |
| 54423 |
Finance Charge |
| 54424 |
Farm Income |
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Cost Recoveries
| Account No. | Description |
| 54500 |
Cost Recoveries |
| 54540 |
State Indirect Cost Recovery |
| 54541 |
Federal Indirect Cost Recovery |
| 54542 |
Private Indirect Cost Recovery |
| 54552 |
Recovery of Postage Charges |
| 54554 |
Recovery of Phone Charges |
| 54556 |
Recovery of Salaries |
| 54558 |
Cost of Vehicle Service Sales |
| 54565 |
Sales Tax Collected |
| 54566 |
Recovery - Rebates |
| 54569 |
Recovery of Other Expenses |
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Sales and Service
| Account No. | Description |
| 55470 |
Sales and Services |
| 55481 |
Alumni Memberships |
| 55482 |
Alumni Memberships Clearing |
| 55500 |
Sales and Service Activity |
| 55502 |
Duplicating |
| 55503 |
Commissions |
| 55504 |
Bus Tickets |
| 55505 |
Subscriptions |
| 55506 |
Yearbooks |
| 55507 |
Discarded Textbooks |
| 55508 |
External Sales and Service |
| 55509 |
Dry Cleaning |
| 55510 |
Food Sales |
| 55512 |
Catering Non-Taxable |
| 55517 |
Gift Subscription |
| 55521 |
Supplies Taxable |
| 55522 |
Supplies Non-Taxable |
| 55523 |
Books Taxable |
| 55524 |
Books Non-Taxable |
| 55525 |
Novelties Taxable |
| 55526 |
Novelties Non-Taxable |
| 55527 |
Soft Goods Taxable |
| 55528 |
Soft Goods Non-Taxable |
| 55529 |
Sundry 6.75% Taxable |
| 55530 |
Sundry 1% Taxable |
| 55531 |
Greeting Cards |
| 55532 |
Magazines Non-Taxable |
| 55533 |
Alcohol |
| 55534 |
Programs |
| 55536 |
Photo Processing Sales and Service |
| 55537 |
Computers Taxable |
| 55538 |
Computers Non-Taxable |
| 55540 |
Immunizations |
| 55541 |
Condoms |
| 55542 |
Health Service X-Rays |
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Rentals/Lease/Use Fee
| Account No. | Description |
| 55551 |
Space Facility Rent |
| 55552 |
Equipment Rental |
| 55553 |
Parking Fees - Payroll Deduction |
| 55554 |
Parking Lot Fees |
| 55555 |
Service Fees |
| 55556 |
Advertising Fees |
| 55557 |
Non-Credit Coursework |
| 55559 |
Guarantees Received |
| 55560 |
Media Broadcasting Rights |
| 55561 |
Entry Fees |
| 55562 |
Alumni Merchandise |
| 55563 |
Alumni Royalty |
| 55564 |
MBNA Credit Card |
| 55565 |
Alumni Promotions |
| 55566 |
Golf Outings |
| 55567 |
Contract Tokens |
| 55568 |
Sports Clinics |
| 55570 |
Recreational Sales |
| 55571 |
Bowling Income |
| 55572 |
Pool Table Fees |
| 55573 |
Games Income |
| 55579 |
Laser Printing Income |
| 55580 |
Vending Income |
| 55581 |
Canned Drink Taxable |
| 55582 |
Vending Commissions |
| 55583 |
Coin Copier Sales |
| 55585 |
Master Contract Fee |
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Penalty
| Account No. | Description |
| 56585 |
Penalty/Late Fee/Fines |
| 56589 |
Miscellaneous Fines |
| 56590 |
Penalty/Late Fee/Fines |
| 56591 |
Forfeitures |
| 56592 |
Damages |
| 56593 |
Items Lost |
| 56594 |
Library Fines |
| 56595 |
Return Check Fines |
| 56596 |
Parking Fines |
| 56597 |
Late Registration Fees |
| 56598 |
Judicial Fines |
| 56599 |
Miscellaneous Fines |
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Room and Board
| Account No. | Description |
| 57600 |
Room and Board |
| 57601 |
Room Rental Fees |
| 57602 |
Guest Room Rental |
| 57603 |
Contract Room Rental |
| 57604 |
Room and Board - Fall |
| 57605 |
Room and Board - Spring |
| 57606 |
Room and Board - Summer |
| 57612 |
Guest Meals Non-Taxable |
| 57613 |
Dining Dollars Non-Taxable |
| 57614 |
Dining Dollars Taxable |
| 57615 |
Guest Meals Taxable |
| 57616 |
Semester Meal Plan Non-Taxable |
| 57617 |
Semester Meal Plan Taxable |
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Other Income
| Account No. | Description |
| 58700 |
Other Income |
| 58701 |
Miscellaneous Income |
| 58705 |
NCAA Receipts |
| 58810 |
Transfers In |
| 58811 |
Transfers In |
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Internal Charges
| Account No. | Description |
| 59900 |
Internal Charges |
| 59901 |
Media Services |
| 59903 |
Garage Labor |
| 59904 |
Garage Fleet |
| 59905 |
Garage Vehicle Charges |
| 59907 |
Facilities |
| 59908 |
Postage |
| 59909 |
Computer Services |
| 59910 |
Administrative Fee |
| 59912 |
Microcomputer Maintenance |
| 59913 |
Telephone |
| 59920 |
University Service Fee |
| 59921 |
Self Insurance |
| 59922 |
Security Charges |
| 59923 |
Planning Services |
| 59924 |
CATS Services |
| 59926 |
Maintenance Materials |
| 59927 |
Campus Projects - Appropriated |
| 59928 |
Campus Projects - Local |
| 59929 |
Campus Projects - Revenue Bond |
| 59950 |
Campus Projects - Contingency |
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