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Interdept - Accounts Receivable |
Asset |
1280 |
An asset created from sales activity between Cornell departments. An interdepartmental income code must be used on the other side of the transaction. Use: Used by departments to record income when the customers account can't be charged an expense due to the period end (month or year). |
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Accum Depr- Leasehold Improvements |
Asset |
1826 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's leasehold improvements 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 |
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Deposits in Transit/CC Receivable |
Asset |
1290 |
Used to temporarily hold credit card receivables. Should not be used for most credit card transactions as they are considered income as soon as they are received and should be booked to a revenue object code. |
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Equipment - Fixed |
Asset |
1840 |
Asset, balance represents capitalized acquisition value of university's fixed 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 |
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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. |
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Accum Depr - Fixed Equip |
Asset |
1845 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's fixed equipment. |
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Allowance for C&G Reserves |
Asset |
1320 |
Contra Asset associated with Contract & Grant Receivables. Use: Restricted for DFA use only. |
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Books |
Asset |
1850 |
Asset, balance represents capitalized acquisition value of university's cataloged library books Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
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Accounts Receivable - Extension Assoc. |
Asset |
1390 |
An asset is created by cooperative extension activity. Use: Cornell cooperative extension activity that is billed to individual counties monthly. |
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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 |
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Accum Depr - Books |
Asset |
1855 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's catalogued library books Use: Used by central DFA staff 3 times per year (Dec, Mar, Jun). |
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Accounts Receivable - Employees |
Asset |
1400 |
An asset created to cover travel expenses or participant fees for an employee. Use: An advance to an employee or designee for travel at a future date. This receivable is relieved when the travel reimbursement and/or an advance deposit is processed. |
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Art & Collections |
Asset |
1860 |
Asset, balance represents capitalized acquisition value of university's artworks at the Johnson Museum Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Inventories |
Asset |
1600 |
A current asset whose ending balance should represent the cost of an authorized department's products awaiting to be sold. Use: Record items purchased for resale including all costs associated with the product (i. e. shipping). |
