Investments - Master Trust Plan |
Asset |
1730 |
Use: Limited to the Division of Financial Services (DFS). |
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 |
Accumulated Depr -Vehicle Capital Leases |
Asset |
1898 |
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 Services (DFS). |
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. |
Accumu Depr - Equip Finance 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 |
Investments - SI Gift Annuity |
Asset |
1740 |
Use: Limited to the Division of Financial Services (DFS). |
Restricted Cash |
Asset |
1120 |
Represents cash received and being held for a restricted purpose (ie security deposit) |
Accounts Receivable - Project Advance |
Asset |
1410 |
An asset created to cover project expenses. Use: An advance to an employee or designee for project expenses. This receivable is relieved when the project reimbursement and/or an advance deposit is processed. |
Intangible Assets |
Asset |
1910 |
Intangible Assets. Examples include Cryptocurrency, etc.
DFS use only. |
Investments - Separately Invested |
Asset |
1745 |
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 Services. |
Accounts Receivable -Participant Advance |
Asset |
1420 |
An asset created to cover participant fees. Use: An advance to an employee or designee for participant fees. This receivable is relieved when the participant fee reimbursement and/or an advance deposit is processed. |
Investments - DASNY |
Asset |
1750 |
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. |
Extension Association - Professional |
Expense |
5256 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association professional staff (directors, educators, etc.). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Student Federal Work Study-Amer Counts |
Expense |
5585 |
Undergraduate student regular wages funded by Federal Work Study America Counts outreach program. Zero fringe rate |
Capital Equip - Fabricated |
Expense |
3800 |
Used when completing a fabrication project that exceeds the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Amortization |
Expense |
6270 |
Expenditures for principal on loans for capital assets. Use: Use limited to the Division of Financial Affairs. |
Transfer Out - to General Reserves |
Expense |
8045 |
Used in the operating (GNxxxx) account providing funds to a General Reserve (RVGENL) account. |