|
Accum Depr- Moveable Equipment |
Asset |
1875 |
Contra-asset, balance represents value of depreciation recorded for university's moveable equipment 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 |
|
Prepaid Expense External Debt |
Asset |
1615 |
Prepaid expenses are future expenses that have been paid in advance but have not yet been used or expensed. Use: To accrue Taxable Commercial Paper prepaid interest expense for June 30th yearend closes |
|
Equipment Vehicles |
Asset |
1880 |
Asset, balance represents capitalized acquisition value of university's vehicles Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Prepaid Travel |
Asset |
1620 |
Prepaid travel expenses are future expenses that have been paid in advance where the trip has not occurred. Use: Advance payments to vendors for faculty, staff and students for travel occurring in the future. Note this code should not be used to record travel advances, which should be recorded as 1400 Accounts Receivable. |
|
Accum Depr- Vehicles |
Asset |
1881 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's vehicles 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 |
|
Prepaid Deposit with Vendor |
Asset |
1630 |
Prepaid deposits are deposits that are required by a vendor prior to a service or event. Use: Event security deposit, euipment lease deposit, rental property, etc. |
|
Equipment - Computer |
Asset |
1882 |
Asset, balance represents capitalized acquistion value of university's computer equipment Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Travel Card-Prepaid LIMITED USE |
Asset |
1640 |
Prepaid Travel Card for use with credit card entries related to the travel system. Use limited to travel system. Central Note: this code should not be used to record travel advances, which should be recorded as 1400 Accounts Receivable. |
|
Accum Depr- Computer Equip |
Asset |
1883 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's computer equipment 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 |
|
Notes Receivable |
Asset |
1670 |
CUVS Not related to Bonds and Notes Payable Use: External Debt amortizaion of Notes Receivable per note terms |
|
Equipment Software |
Asset |
1884 |
Asset, balance represents capitalized acquisition value of university's software systems Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Allow Doubtful Acct - Student Loan |
Asset |
1680 |
A current asset used when bad debt expense is recorded prior to knowing the specific student loan accounts that will be uncollectible. Use: Helps distribute cost of loan write off over many years and normalizes fund balance activity. |
|
Cash Offset |
Asset |
1000 |
Cash offset entries are generated for most transactions, thereby balancing the account (debits equal credits), independent of any other account. Use: Most of the entries you create will automatically generate a cash offset entry. These are automatic. |
|
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 - 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 |
|
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 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 |
|
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. |
