|
Investments - Master Trust Plan |
Asset |
1730 |
Use: Limited to the Division of Financial Affairs. |
|
Investments - MTP Contra |
Asset |
1735 |
Use: Limited to the Division of Financial Affairs. |
|
Investments - SI Gift Annuity |
Asset |
1740 |
Use: Limited to the Division of Financial Affairs. |
|
Investments - Separately Invested |
Asset |
1745 |
Use: Limited to the Division of Financial Affairs. |
|
Investments - DASNY |
Asset |
1750 |
Use: Limited to the Division of Financial Affairs. |
|
Investments - Other |
Asset |
1755 |
Use: Limited to the Division of Financial Affairs. |
|
PLIF - Liability |
Liability |
2500 |
Use: Limited to the Division of Financial Affairs. |
|
PLIF - Income |
Liability |
2530 |
Use: Limited to the Division of Financial Affairs. |
|
Liability - Living Trust |
Liability |
2540 |
Use: Limited to the Division of Financial Affairs. |
|
Liability - Gift Annuity |
Liability |
2550 |
Use: Limited to the Division of Financial Affairs. |
|
Refundable Grants - U. S. Govt |
Liability |
2600 |
Use: Limited to the Division of Financial Affairs. |
|
Due To Other |
Liability |
2330 |
Use: Limited to the Division of Financial Affairs. |
|
Funds Held In Trust For Others |
Liability |
2410 |
Use: Limited to the Division of Financial Affairs. |
|
Notes Payable - Non-Debt |
Liability |
2100 |
Use: Limited to the Division of Financial Affairs. |
|
Investments - Subsidiary |
Asset |
1710 |
Use: Limited to the Division of Financial Affairs. |
|
Investments - PLIF |
Asset |
1720 |
Use: Limited to the Division of Financial Affairs. |
|
Accounts Receivable - Contract Grant |
Asset |
1300 |
A current asset representing an amount due Cornell as a result of invoicing Contract & Grant agreements or Federal Appropriations. Use: Restricted for DFA use only. |
|
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. |
|
Year End- Accrued Income |
Asset |
1999 |
A current asset used to record income earned in the current fiscal year where funds have not been received by 6/30.
Use: This object code is intended to be used from June 1 to July 31 and is the offset to an income object code when doing an accrual. The entry must be reversed in the following fiscal year (by July 31).
Credit -Income
Debit - 1999 |
|
Allow Doubtful Acct - Student AR |
Asset |
1685 |
A current asset used when bad debt expense is recorded prior to knowing the specific student accounts receivable that will be uncollectible. Use: Helps distribute cost of student A/R write off over many years and normalizes fund balance activity. |
