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UAFR - Account Type Definitions

Account Type Definitions

this table shows a list of Account Type Definitions

Account Type

Account Type Title

Predecessor Account Type

Normal Balance Credit (C) or Debit (D)

5

Assets

D

51

Cash and Cash Equivalents

5

D

53

Investments

5

D

54

Accrued Investment Income

5

D

55

Estimated Budget/Realizations

5

D

57

Accounts Receivables

5

D

59

State Clearing Receivables

5

D

5A

Notes Receivables

5

D

5B

Accrued Interest - Notes Receivable

5

D

5E

Due from Other Funds

5

D

5H

Inventories

5

D

5K

Deferred Charges

5

D

5M

Prepaid Expenses

5

D

5P

Long-Term Investments

5

D

5R

Capital Assets

5

D

5U

Accumulated Depreciation

5

C

5W

Other Assets

5

D

6

Liabilities

C

61

Accounts Payable and Accr Expense

6

C

65

Accrued Payroll

6

C

67

Accrued Compensated Absences

6

C

69

Deferred Revenue and Deposits

6

C

6C

Accrued Interest Payable

6

C

6E

Bonds Payable-Current

6

C

6G

Leaseholds Payable-Current

6

C

6J

Notes Payable-Current

6

C

6L

Due to Other Funds

6

C

6N

Bonds Payable-Long-Term

6

C

6Q

Leaseholds Payable-Long-Term

6

C

6S

Notes Payable-Long-Term

6

C

6U

Assets Held for Others

6

C

8

Control Accounts

D

81

Budgeted Revenue Control

8

D

82

Budgeted Expenditure Control

8

C

83

Budgeted Transfer Control

8

C

84

Budgeted Change to Fund Balance

8

C

85

Revenue Control

8

C

86

Expenditure Control

8

D

87

Transfer Control

8

D

88

Obligation Control

8

D

89

Commitment Control

8

D

7

Fund Balance

C

71

Current-Unrestricted

7

C

72

Current-Restricted

7

C

73

Loan-Federal

7

C

74

Loan-University

7

C

75

Loan-State Matching

7

C

76

Endowment-Restricted

7

C

77

Quasi-Endowment

7

C

78

Term Endowment

7

C

79

Living Trusts

7

C

7A

Annuity

7

C

7B

Life Income

7

C

7C

Unexpended Plant

7

C

7D

Renewals and Replacement

7

C

7E

Retirement of Indebtedness

7

C

7F

Investment in Plant

7

C

7G

Agency

7

C

7H

Fund Balance

7

C

3

Revenue

C

30

Tuition and Fees

3

C

31

Assessed Fees

3

C

32

Miscellaneous Income

3

C

33

Sponsored Programs

3

C

34

Investment Income

3

C

35

Sales/Services

3

C

37

Revenue Budget Pool

3

C

3A

Appropriations

3

C

3C

Other Income

3

C

3D

Loan Fund Income

3

C

3E

Indirect Cost Recovery

3

C

3G

Education/Admin Allowance Revenue

3

C

3V

Debt Equity Increase

3

C

3X

Refunds/Discounts

3

D

3Z

Cost of Goods Sold

3

D

2

Labor

D

20

Academic Salary

2

D

21

Assistant Salary

2

D

22

Staff Salary

2

D

23

Wages

2

D

24

Federal Work Study

2

D

25

Benefit Costs

2

D

1

Expenditures

D

10

Expense Budget Pool

1

D

12

Materials and Supplies

1

D

13

Transportation Services

1

D

14

Services

1

D

16

Equipment/Software/Capital Lease

1

D

17

Plant Expenditures

1

D

18

Miscellaneous

1

D

1A

Indirect Costs Pool

1

D

1C

Allowances

1

D

1D

Cost Share

1

D

1G

Debt Equity Decrease

1

D

4

Transfers

D

40

Mandatory Transfers

4

D

41

Non-Mandatory Transfers

4

D

9A

Fund Additions

C

90

Fund Additions

9A

C

9D

Fund Deductions

D

95

Fund Deductions

9D

D




Keywords:Account Type DefinitionsDoc ID:118754
Owner:Erik O.Group:University of Illinois Training and Development Resources
Created:2022-05-31 11:21 CDTUpdated:2022-06-03 15:01 CDT
Sites:University of Illinois Training and Development Resources
CleanURL:https://answers.uillinois.edu/training/account-type-definitions
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