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 |
Vehicles - Capital Lease |
Asset |
1897 |
Asset, balance represents capitalized acquisition value for capital vehicles leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
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. |
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 - 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) |
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 - 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. |
Intangible Assets |
Asset |
1910 |
Intangible Assets. Examples include Cryptocurrency, etc.
DFS use only. |
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. |
Cash Equivalent/Investment Restate |
Asset |
1131 |
Use: Limited to the Division of Financial Services (DFS). Reclass entry to restate Investments & Cash Eq. |
Non Capital Retainage Expense |
Expense |
6070 |
Amount withheld from vendor payment until job is completed. Use: Amount withheld from vendor payment until job is completed. |
Prizes - Graduate |
Expense |
8150 |
Payment of prizes or awards for CU graduate students. A prize is awarded in conjunction with a competition in which one voluntarily initiate participation and are judged by a designated committee, faculty/staff, student organization, college, or department. An award is given in recognition of outstanding religious, charitable, scientific, educational, artistic, literary, or civic performance or achievement and are not part of a student's financial aid package. Use: graduate student prizes. |
Interdept Maintenance - Grounds |
Expense |
6490 |
Expenditures grounds maintenance. Use: Facilities is the primary user of this code. |
Salary Accrual |
Expense |
5380 |
Used only for end of fiscal year salary and wage accruals (typically, the amount of BiWeekly payroll earned in the last few days of the closing fiscal year, but to be paid out in the coming fiscal year.) Zero fringe rate. |
Academic - Instructor |
Expense |
5110 |
Salary for non-tenure track instruction staff (job profile codes 10485, 10486, 10487, 10511,10512). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |