|
Cash - Petty Cash |
Asset |
1100 |
Minimal amount of cash kept on hand to pay for small expenditure items ($25 and under) when a procurement card cannot be used. Use: See policy 3.21 |
|
Accum Depr - Software |
Asset |
1885 |
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 |
|
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. |
|
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 |
|
Equipment - Capital Lease |
Asset |
1891 |
Asset, balance represents capitalized acquisition value for capital equipment leases excluding vehicles and computers. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
|
Investments - Cash Offset |
Asset |
1700 |
Investment balance for interim and year end closes by account type. Central use only. |
|
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. |
|
Real Estate - Capital Lease |
Asset |
1893 |
Asset, balance represents capitalized acquisition value for capital real estate leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
|
Investments - Subsidiary |
Asset |
1710 |
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 Affairs. |
|
Accum Depr - RE Capital Leases |
Asset |
1894 |
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 - PLIF |
Asset |
1720 |
Use: Limited to the Division of Financial Affairs. |
|
Cash Equivalent/Investment Restate |
Asset |
1131 |
Use: Limited to the Division of Financial Affairs. Reclass entry to restate Investments & Cash Eq. |
|
Computer - Capital Lease |
Asset |
1895 |
Asset, balance represents capitalized acquisition value for capital computer leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
|
Investments - Master Trust Plan |
Asset |
1730 |
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. |
|
Accum Depr - Computer Capital Lease |
Asset |
1896 |
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 Affairs. |
|
Account Receivable - NYS |
Asset |
1217 |
New York State appropriation due to Cornell Use: Allocation distributed to colleges prior to funds received from NYS |
|
Accumu Depr - Equip Capital 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 |
