Topics Map > Accounting > Accounts Receivable
UAFR - 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 |