|
Tips Student |
Liability |
5299 |
Special code used by Statler Hotel to hold tips for students. This acts like a payroll code so it can be used by the payroll system. Use: Tips earned at Statler Hotel. Zero fringe rate. |
|
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 |
|
Startup Investment Expense |
Expense |
6975 |
Start up expenses for Cornell Tech |
|
Interdept - CIT Storage Farm |
Expense |
6602 |
Storage Farm charge from CIT Use: Use limited to CIT. |
|
Encumbrance Offset |
Fund Balance |
3110 |
System generated fund balance offset created when an encumbrance transaction is processed. |
|
Loss on the Disposition of Assets |
Expense |
6395 |
SYSTEM USE ONLY. Represents the undepreciated value of retired capital assets |
|
Tfer from - Year End Closing |
Income |
3059 |
SYSTEM USE ONLY. Used by KFS for account reversions during year end processes. |
|
Capital Asset Adjustment |
Expense |
3760 |
SYSTEM USE ONLY. Used when previously retired asset records are reintroduced to CAM. |
|
Capital Acq - Equip Found |
Expense |
3670 |
SYSTEM USE ONLY. Used when previously retired asset records are reintroduced to CAM. |
|
Interdept CIT - Telecom Recurring |
Expense |
6126 |
Telephone related monthly service charge from CIT. Use: CIT only |
|
Interdept CIT - Telephone Equipment |
Expense |
6116 |
Telephone/data related equipment from CIT. Use: CIT only |
|
Telecommunication - Equipment |
Expense |
6110 |
Telephone/data related equipment. Fire alarms equipment, bluelights and 911 trunks. Use: External vendors |
|
Telecommunication - Usage |
Expense |
6120 |
Telephone/data, teleconferencing related usage. (Verizon, AT&T, Sprint, PGI) Use: External vendors |
|
Cost of Sales - Beverage Alcohol |
Expense |
6005 |
The cost of merchandise sold from alcoholic beverage inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
Cost of Sales - Food |
Expense |
6000 |
The cost of merchandise sold from food inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
Cost of Sales - Other |
Expense |
6010 |
The cost of merchandise sold from other inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
Interdept - Cost of Sales |
Expense |
6015 |
The cost of merchandise sold to Cornell University customers from inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
Capitalized Interest Expense |
Expense |
6923 |
The Interest added to the cost of a self-constructed, long-term asset. The interest on debt used to finance the asset's construction Use: Plant Accounting only |
|
Interdepart - Deferred Revenues |
Liability |
2280 |
This interdepartmental code represents advance payments or unearned revenue from another department or division at Cornell. Must be used with another interdepartmental code as the other side of the transaction. Use: Use should be limited as Cornell should not owe itself money. Revenue received for an event occurring in the following fiscal year. |
|
Fund Balance Object code |
Fund Balance |
3190 |
This object code represents the fund balance carried forward from a prior year to the current year. The prior year is calculated as: last year beginning fund balance, plus last year income, less last year expenses. |
