Investments - Master Trust Plan |
Asset |
1730 |
Use: Limited to the Division of Financial Services (DFS). |
Cash Drawer |
Asset |
1101 |
Specific amount of cash used to make change in retail operations. (register drawer or vault) Use: Reconciliation of cash drawers should be done every day the drawer is used and periodically if the drawer is not used regularly |
Accumulated Depr -Vehicle Capital Leases |
Asset |
1898 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
Investments - MTP Contra |
Asset |
1735 |
Use: Limited to the Division of Financial Services (DFS). |
Cash In Bank |
Asset |
1110 |
Represents the actual cash deposited in Cornell's bank accounts. Use: Automatically populated by KFS when an advance deposit (AD) is completed. |
Accumu Depr - Equip Finance Leases |
Asset |
1899 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
Investments - SI Gift Annuity |
Asset |
1740 |
Use: Limited to the Division of Financial Services (DFS). |
Restricted Cash |
Asset |
1120 |
Represents cash received and being held for a restricted purpose (ie security deposit) |
Accounts Receivable - Project Advance |
Asset |
1410 |
An asset created to cover project expenses. Use: An advance to an employee or designee for project expenses. This receivable is relieved when the project reimbursement and/or an advance deposit is processed. |
Intangible Assets |
Asset |
1910 |
Intangible Assets. Examples include Cryptocurrency, etc.
DFS use only. |
Investments - Separately Invested |
Asset |
1745 |
Use: Limited to the Division of Financial Affairs. |
Cash Equivalents |
Asset |
1130 |
Marketable assets that are very close to their maturity dates. Use: Use limited to the Division of Financial Services. |
Accounts Receivable -Participant Advance |
Asset |
1420 |
An asset created to cover participant fees. Use: An advance to an employee or designee for participant fees. This receivable is relieved when the participant fee reimbursement and/or an advance deposit is processed. |
Investments - DASNY |
Asset |
1750 |
Use: Limited to the Division of Financial Affairs. |
Accounts Receivable |
Asset |
1200 |
A current asset representing an amount due Cornell resulting from the sale of goods or services. Use: Any department where goods and services are invoiced. |
Tuition & Fees - GRA |
Expense |
8645 |
Payment of tuition and fees for CU graduate research assistantships. Normally paid via the Student Financial System. Excludes health insurance fee and payments for fellows, professional and non-degree students. Use: GRA tuition. |
Student Federal Work Study-Amer Counts |
Expense |
5585 |
Undergraduate student regular wages funded by Federal Work Study America Counts outreach program. Zero fringe rate |
Over Runs & Write Offs - Sponsored |
Expense |
6320 |
Expenditure adjustment upon closeout of Contract and Grant project. Use Limited to the Division of Financial Affairs. |
Capital Acq - Improvements Non Bldg |
Expense |
3720 |
Used when acquiring or recording the completion of improvements that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Software as a Service |
Expense |
6618 |
Application software provided and hosted by external vendors. Costs are generally inclusive of software maintenance, usage licenses and system support (also see 6617 Cloud Computing Services).
Use: Expenses for obtaining access to software as a service application through a cloud-based offering. Applications are supported by the vendor but may be locally configured by Cornell. Examples include Workday, Concur. |