Balance Sheet
|
||
| ASSETS | ||
| CASH - Cash | ||
| [100000 - 111999] | ||
| 111010 | CASH-OPERATING | |
| 111015 | CASH-DEPOSITORY | |
| 111025 | CASH-PAYROLL | |
| 111030 | PETTY CASH | |
| 111200 | MONEY MARKET | |
| 111400 | COMMERCIAL PAPER | |
| SHORT_TERM - Short Term | ||
| [120000 - 121999] | ||
| 120110 | AR-OPERATING | |
| 120120 | AR-PAYROLL | |
| 120130 | AR-DISHONORED CHECKS | |
| 120140 | AR-OTHER | |
| 120170 | AR-GRANTS - CONTRACTS | |
| 120199 | ALLOWANCE - DOUBTFUL ACCOUNTS | |
| 120300 | AR-INTEREST | |
| LONG_TERM - Long Term | ||
| [125000 - 129999] | ||
| 125700 | NOTES-LOAN RECEIVABLE | |
| PREPAID_EXP - Prepaid Expenses | ||
| [130000 - 139999] | ||
| 130110 | ADVANCES | |
| 130120 | PAYROLL ADVANCES | |
| 130200 | PREPAID INSURANCE | |
| 130310 | PREPAID EXPENSE | |
| 130700 | PREPAID BOND DEPOSIT | |
| 130800 | DEPOSIT - WORKER'S COMPENSATION | |
| INVENTORY - Inventory | ||
| [140000 - 149999] | ||
| 140100 | INVENTORY | |
| INVESTMENTS - Investments | ||
| [150000 - 179999] | ||
| 150100 | INVESTMENTS - GENERAL | |
| 155200 | INVESTMENTS - ENDOWMENT FUND | |
| 155300 | INVESTMENTS - MORGAN STANLEY | |
| 155400 | INVESTMENTS - GENERAL RESERVE | |
| 155500 | INVESTMENTS - REAL PROPERTY | |
| 155600 | INVESTMENTS - NORTHERN TRUST BANK | |
| FIXED_ASSETS - Fixed Assets | ||
| [180000 - 189999] | ||
| 180110 | DEFERRED FINANCING COSTS | |
| 180120 | SOFTWARE | |
| 180210 | FURNITURE AND FIXTURES | |
| 180220 | EQUIPMENT | |
| 180230 | COMPUTERS-PERIPHERALS | |
| 180310 | BUILDING | |
| 180320 | LEASEHOLD IMPROVEMENTS | |
| 180340 | CAPITAL LEASE | |
| 180400 | LAND | |
| 189110 | ACCUM DEPR-DEFERRED FIN COSTS | |
| 189120 | ACCUM DEPR-SOFTWARE | |
| 189210 | ACCUM DEPR-FURNITURE AND FIX | |
| 189220 | ACCUM DEPR-EQUIPMENT | |
| 189230 | ACCUM DEPR-COMPUTER - PERIPHERALS | |
| 189310 | ACCUM DEPR-BUILDING | |
| 189320 | ACCUM DEPR-LEASEHOLD IMPROV | |
| 189340 | ACCUM DEPR-CAPITAL LEASE | |
| OTHER_ASSETS - Other Assets | ||
| [190000 - 199999] | ||
| 190100 | CONSTRUCTION IN PROGRESS | |
| 190200 | CIP-ARCH/DESIGN FEES | |
| 190300 | CIP-TESTS/SURVEYS/PLANS | |
| 190400 | CIP-CONSTRUCTION MGR. FEES | |
| 190500 | CIP-CONSTRUCTION COSTS | |
| 190600 | CIP-PROJECT MGMT FEES | |
| 190700 | CIP-PROFESSIONAL SERVICES | |
| 190800 | CIP-EQUIPMENT | |
| 199800 | PROCEEDS ON SALE OF FIXED ASSETS | |
| 199990 | CLEARING | |
LIABILITIES |
||
| ACCTS_PAYABLE - Accounts Payable | ||
| [200000 - 219999] | ||
| 211010 | ACCOUNTS PAYABLE | |
| 211120 | ACCOUNTS PAYABLE-CSUN | |
| 211130 | ACCOUNTS PAYABLE-OTHER | |
| 211140 | UNCASHED AP CHECKS | |
| 211150 | UNCASHED PR CHECKS | |
| 211260 | TIPS PAYABLE | |
| 211270 | SALES TAX PAYABLE | |
| 211275 | USE TAX PAYABLE | |
| 211280 | PRIOR YEAR EXPENSES | |
| 215100 | BONDS PAYABLE-SHORT TERM | |
| OTHER_ACCRUAL - Other Accrual | ||
| [220000 - 220199] | ||
| 220100 | OTHER ACCRUAL | |
| CO_BENE - Company Benefits | ||
| [220200 - 221999] | ||
| 220210 | WAGES ACCRUAL | |
| 220220 | VACATION ACCRUAL | |
| 220230 | BENEFITS ACCRUAL | |
| 220240 | PAYROLL DEDUCTIONS-EE | |
| 220250 | HEALTH INSURANCE | |
| 220260 | DENTAL INSURANCE | |
| 220270 | LIFE INSURANCE | |
| 220280 | VISION INSURANCE | |
| 220290 | CREDIT UNION | |
| 220300 | RETIREMENT-EE | |
| 220310 | RETIREMENT-ER | |
| 220320 | TAX ANNUITY | |
| 220330 | GARNISHMENTS | |
| 220340 | PARKING DEDUCTIONS | |
| 220410 | FICA WITHHELD | |
| 220420 | FIT WITHHELD | |
| 220440 | FED 1099 NRA WITHHOLDING | |
| 220510 | SIT WITHHELD | |
| 220530 | STATE 1099 NRA WITHHOLDING | |
| 221100 | WORKER'S COMPENSATION INSURANCE | |
| 221200 | STATE UNEMPLOYMENT INSURANCE | |
| 221300 | STATE DISABILITY INSURANCE | |
| DEFERRED_REV - Deferred Revenues | ||
| [222000 - 222999] | ||
| 222200 | DEFERRED REVENUE | |
| 222300 | DEFERRED REVENUE EXTENDED LEARNING | |
| 222500 | SPONSORED PROJECTS RESERVE | |
| 222600 | MBC RESERVE | |
| POST_EMP_BENE_ACCRL - Post Employee Benefits Accrual | ||
| [223000-223999] - POST EMPLOY BENEFITS ACCRUAL | ||
| 223100 | POST EMPLOYEE BENEFITS ACCRUAL | |
| OTHER_PAY - Other Payables | ||
| [224000 - 229999] | ||
| 224100 | NOTES PAYABLE | |
| 225100 | BOND PAYABLE - LONG TERM | |
| 225300 | MORTGAGES PAYABLE | |
| DEPOSITS HELD - Deposits Held in Custody | ||
| [230000 - 239999] | ||
| 230100 | OUTSTANDING CASH ADVANCES | |
| 233100 | DEPOSITS HELD CUSTODY-OTHERS | |
| EQUITY - Equity | ||
| NET_ASSETS - Net Assets | ||
| [300000 - 319999] | ||
| 310100 | NET ASSETS | |
| RET_EARN_APPR - Retained Earnings & Approp | ||
| [320000 - 329999] | ||
| 321300 | SURPLUS | |
| 321399 | APPROPRIATIONS | |
| OTHER_RESERVES - Other Reserves | ||
| [323000 - 329999] | ||
| 323100 | FIXED ASSET RESERVE | |
| 324100 | CORPORATE RESERVE | |
| 324200 | WORKER'S COMP RESERVE | |
| 325100 | BUILDING RESERVE | |
| 325200 | WORKING CAPITAL RESERVE | |
| 326100 | SCHOLARSHIP RESERVE | |
| 327100 | EQUIPMENT RESERVE | |
| 327200 | COMPUTER RESERVE | |
| 327300 | FEMA RESERVE | |
| 328100 | DESIGNATED RESERVE | |
| 328110 | SPECIAL REQUEST FUND | |
| 329100 | REAL ESTATE RESERVE | |
| 329200 | HUD RESERVE | |
| OTHER_EARN - Other Earnings | ||
| [330000 - 399999] | ||
| 330100 | CORPUS | |
| 330200 | ACCUMULATED INVST EARNINGS | |
| 330300 | ACCUMULATED INVST UNREAL (G) L | |
| 330400 | EXPENDABLE INVESTMENT EARNINGS | |
| 330500 | INVESTMENT EARNINGS | |
Income Statements |
||
REVENUES |
||
| OP_INCOME - Operating Income | ||
| [400000 - 439999] | ||
| 400110 | SALES - NON TAXABLE | |
| 400120 | SALES - TAXABLE | |
| 400210 | SALES - BRUNCH | |
| 400220 | SALES - LUNCH | |
| 400230 | SALES - ALCOHOL | |
| 400510 | SALES - MEAL PLAN | |
| 400520 | SALES - EF MEAL PLAN | |
| 400810 | CATERING - ON SITE | |
| 400820 | CATERING - OFF SITE | |
| 400830 | CATERING - ALCOHOL | |
| 400899 | MEMBER DISCOUNTS | |
| 405440 | RENTAL INCOME - EQUIPMENT | |
| 405450 | RENTAL INCOME - FACILITY | |
| 410100 | PROGRAM INCOME | |
| 410200 | ROYALTIES INCOME | |
| 410300 | DUES INCOME | |
| 410400 | FEES INCOME | |
| 410410 | FEE REFUND | |
| 410600 | MISCELLANEOUS INCOME | |
| 412130 | HANDLING CHARGES | |
| 421200 | GRANT REVENUE | |
| 421300 | INDIRECT COST RECOVERY | |
| CONTRIBUTION_INC - Contribution Income | ||
| [440000 - 459999] | ||
| 440990 | AGENCY INCOME | |
| INV_INC - Investments Income | ||
| [460000 - 469999] | ||
| 460110 | INVESTMENT INCOME DIVIDENDS | |
| 460120 | INVESTMENT INCOME REALIZED G/L | |
| 460130 | INVESTMENT INCOME UNRLIZED G/L | |
| 460200 | INVESTMENT INCOME REAL PROPERTY G/L | |
| 460500 | INVESTMENT INCOME OTHER | |
| INT_INC - Interest Income | ||
| [470000-479999] | ||
| 470310 | INTEREST INCOME BANK | |
| 470320 | INTEREST INCOME INVESTMENTS | |
| 470330 | INTEREST INCOME NOTES RECEIVABLE | |
| 470500 | INTEREST INCOME OTHER | |
| OTHER_INC - Other Income | ||
| [480000-499999] | ||
| 485110 | CASH OVER - SHORT | |
| 485120 | COMMISSION INCOME | |
| 485130 | REBATES | |
| 486110 | OTHER INCOME - NON TAXABLE | |
| 486120 | OTHER INCOME - TAXABLE | |
| 486510 | LICENSING INCOME | |
| 486520 | SECURITY INCOME | |
| 486530 | PARKING INCOME | |
| 486600 | RENTAL INCOME - NON OPERATING | |
| 486700 | GAIN ON SALE OF ASSETS | |
| COGS - Cost Of Goods Sold | ||
| [500000 - 599999] | ||
| 501100 | COS - FOOD AND BEVERAGE | |
| 502100 | COS - ALCOHOL | |
| 503100 | COS - NON FOOD | |
EXPENSES |
||
| SALARIES - Salaries | ||
| [601000 - 601899] | ||
| 601000 | PAYROLL | |
| 601100 | SALARIES | |
| 601110 | HOURLY SUPERVISOR | |
| 601120 | HOURLY | |
| 601130 | STUDENT | |
| 601510 | DIRECTOR | |
| 601515 | ASSISTANT-ASSOCIATE DIRECTOR | |
| 601520 | ADMINISTRATIVE ASSISTANT | |
| 601525 | ADMINISTRATIVE SUPPORT | |
| 601530 | OTHER FACULTY | |
| 601535 | MANAGERS | |
| 601540 | GRAD_RESEARCH ASSISTANT | |
| 601550 | GRANT_MAINTENANCE | |
| 601560 | GRANT_FOOD SERVICE | |
| 601570 | LAB TECHNICIAN | |
| 601580 | RESEARCH ASSISTANT | |
| 601590 | COORDINATOR | |
| 601600 | COUNSELOR | |
| 601610 | PRINCIPAL INVESTIGATOR | |
| 601620 | FACULTY RELEASE TIME | |
| 601630-710 | GRANT SPECIFIC | |
| TEMP HELP - Temp Help | ||
| [601900-601999] | ||
| 601900 | OUTSOURCED TEMP SERVICES | |
| BENEFITS - Benefits | ||
| [602000 - 619999] | ||
| 602000 | BENEFITS | |
| 602110 | PAYROLL TAXES | |
| 602210 | WORKER'S COMPENSATION | |
| 602220 | UNEMPLOYMENT | |
| 602310 | INSURANCE BENEFITS | |
| 602320 | RETIREMENT | |
| 602410 | VACATION | |
| 602420 | POST EMPLOYMENT INSURANCE | |
| 602510 | STAFF ENRICHMENT REIMBURSEMENT | |
| SUPPLIES - Supplies | ||
| [620000 - 622999] | ||
| 620100 | OFFICE SUPPLIES | |
| 620110 | COMPUTER SUPPLIES | |
| 620200 | PROGRAM COSTS | |
| 620210 | OPERATIONAL SUPPLIES | |
| 620300 | INSTRUCTIONAL-BOOK SUPPLIES | |
| 620800 | KITCHEN SUPPLIES | |
| 620810 | PAPER GOODS | |
| OTHER_OP_EXP - Other Operating Expenses | ||
| [623000 - 624999] | ||
| 623100 | INSURANCE | |
| 623210 | PRINTING AND PHOTOCOPY | |
| 623220 | PUBLICATION CHARGES | |
| 623310 | POSTAGE | |
| 623320 | FREIGHT | |
| 623410 | EQUIPMENT LEASE | |
| 623420 | EQUIPMENT RENTAL | |
| 623430 | FACILITY LEASE | |
| 623440 | FACILITY RENTAL | |
| 623510 | HOSPITALITY | |
| 623520 | PROGRAM FOOD COSTS | |
| 623610 | DUES | |
| 623620 | SUBSCRIPTIONS | |
| 623630 | ORIENTATION | |
| 623640 | START UP | |
| 623700 | INTEREST EXPENSE | |
| 623910 | ADVERTISING | |
| 623920 | MARKETING | |
| SERVICES - Services | ||
| [625000 - 629999] | ||
| 625100 | PROFESSIONAL SERVICES | |
| 625200 | CONTRACT SERVICES | |
| 625300 | LEGAL SERVICES | |
| 625310 | AUDIT SERVICES | |
| 625320 | MANAGEMENT SERVICES | |
| 625350 | COMPUTER SYSTEMS SUPPORT | |
| 625360 | WEB-ONLINE SERVICES | |
| 625370 | MULTIMEDIA SERVICES | |
| 625400 | PERSONNEL SERVICES | |
| 625410 | TRAINING-DEVELOPMENT SERVICES | |
| 625420 | PAYROLL SERVICES | |
| 625510 | PARKING | |
| 625520 | SECURITY | |
| 625600 | LINEN SERVICES | |
| 625710 | SUBCONTRACTOR SVCS-UNIVERSITY | |
| 625720 | SUBCONTRACTOR SVCS-NON PROFIT | |
| 625730 | SUBCONTRACTOR SVCS-FOR PROFIT | |
| TRAVEL - Travel | ||
| [630000 - 639999] | ||
| 630100 | TRAVEL | |
| 630110 | IN STATE TRAVEL | |
| 630200 | OUT OF STATE TRAVEL | |
| 630300 | OUT OF COUNTRY TRAVEL | |
| 630400 | SEMINAR-CONFERENCE FEE | |
| 630500 | AIRFARE | |
| 630510 | GROUND TRANSPORTATION | |
| 630520 | LODGING | |
| 630530 | MEALS | |
| UTILITIES - Utilities | ||
| [640000 - 640999] | ||
| 640100 | TELEPHONES | |
| 640110 | ANSWERING SERVICES | |
| 640120 | PAGER SERVICES | |
| 640200 | ELECTRICITY | |
| 640300 | GAS | |
| 640400 | WATER | |
| 640500 | SEWER | |
| REP_MAINT - Repair & Maintenance | ||
| [650000 - 650999] | ||
| 650110 | BUILDING SUPPLIES | |
| 650120 | CUSTODIAL SUPPLIES | |
| 650130 | FACILITIES SUPPLIES | |
| 650210 | CUSTODIAL SERVICES | |
| 650220 | PEST CONTROL SERVICES | |
| 650230 | SANITATION SERVICES | |
| 650300 | VEHICLE REPAIR | |
| 650400 | EQUIP-FACILITY REPAIRS AND MAINTENANCE | |
| FEES_CHARGES - Fees & Charges | ||
| [660000 - 660899] | ||
| 660110 | FRANCHISE FEES | |
| 660120 | COMMISSION FEES | |
| 660130 | LICENSING FEES | |
| 660140 | HANDLING FEES | |
| 660160 | ROYALTIES PAID | |
| 660210 | BANK CHARGES | |
| 660220 | MERCHANT CHARGES | |
| 660310 | BAD DEBT EXPENSE | |
| 660320 | GOODWILL EXPENSE | |
| 660420 | UNIVERSITY DEPARTMENTAL SUPPORT | |
| 660510 | PENALTIES-LATE FEES | |
| 660520 | TAXES & LICENSES | |
| RESERVES - Reserves | ||
| [660900-679999] | ||
| 660920 | HEALTH CARE RESERVES | |
| 660930 | EQUIP-FACILITY RESERVES | |
| 660940 | OPERATING RESERVES | |
| GRANTS_SCHOLAR - Grants & Scholarships | ||
| [680000 - 680899] | ||
| 680110 | STIPENDS-STUDENT | |
| 680120 | STIPENDS-NON-STUDENT | |
| 680220 | TUITION-BOOKS | |
| 680300 | GRANT EVENT COSTS | |
| 680410 | PARTICIPANT INCENTIVE AWARD | |
| 680420 | PARTICIPANT TRAVEL | |
| IDC - Indirect Costs | ||
| [680900-689999] | ||
| 680900 | INDIRECT COSTS | |
| OTHER_EXP - Other Expenses | ||
| [690000-699999] | ||
| 690110 | G&A ALLOCATION | |
| 690120 | G&A ALLOCATION - FOOD SERVICES | |
| 699990 | AGENCY EXPENSE | |
| EQUIPMENT - Equipment | ||
| [700000 - 749999] | ||
| 720100 | EXPENDABLE EQUIPMENT | |
| 720210 | MINOR CAPITAL EQUIPMENT | |
| 720220 | MAJOR CAPITAL EQUIPMENT | |
| AMORT_DEPR - Amort & Depreciation | ||
| [750000 - 799999] | ||
| 750110 | AMORT-DEFERRED FINANCING COSTS | |
| 750120 | AMORT-SOFTWARE | |
| 750210 | DEPR-FURNITURE AND FIXTURES | |
| 750220 | DEPR-EQUIPMENT | |
| 750230 | DEPR-COMPUTERS-PERIPHERALS | |
| 750310 | DEPR-BUILDINGS | |
| 750320 | DEPR-LEASEHOLD IMPROVEMENTS | |
| 750340 | DEPR-CAPITAL LEASE | |
| 750500 | LOSS ON SALE OF ASSETS | |
| 750600 | LOSS ON DISPOSAL OF FIXED ASSETS | |
| TRFR_IN - Transfers In | ||
| [800000 - 891999] | ||
| 891010 | TRANSFERS IN/OUT | |
| EXTRAORDINARY EXPENSES | ||
| [901000 - 902000] | ||
| 901000 | ENDOWMENT EXPENDITURES | |
| 902000 | DISTRIBUTIONS & RESERVE ACTIVITY | |