TUC Sponsored Programs

Chart of Accounts

Balance Sheet

Assets

CASH [100000 - 111999]
 111010CASH-OPERATING
 111015CASH-DEPOSITORY
 111025CASH-PAYROLL
 111030PETTY CASH
 111200MONEY MARKET
 111400COMMERCIAL PAPER
SHORT_TERM [120000 - 121999]
 120110AR-OPERATING
 120120AR-PAYROLL
 120130AR-DISHONORED CHECKS
 120140AR-OTHER
 120170AR-GRANTS - CONTRACTS
 120199ALLOWANCE - DOUBTFUL ACCOUNTS
 120300AR-INTEREST
LONG_TERM [125000 - 129999]
 125700NOTES-LOAN RECEIVABLE
PREPAID_EXP [130000 - 139999]
 130110ADVANCES
 130120PAYROLL ADVANCES
 130200PREPAID INSURANCE
 130310PREPAID EXPENSE
 130700PREPAID BOND DEPOSIT
 130800DEPOSIT - WORKER'S COMPENSATION
INVENTORY [140000 - 149999]
 140100INVENTORY
INVESTMENTS [150000 - 179999]
 150100INVESTMENTS - GENERAL
 155200INVESTMENTS - ENDOWMENT FUND
 155300INVESTMENTS - MORGAN STANLEY
 155400INVESTMENTS - GENERAL RESERVE
 155500INVESTMENTS - REAL PROPERTY
 155600INVESTMENTS - NORTHERN TRUST BANK
FIXED_ASSETS [180000 - 189999]
 180110DEFERRED FINANCING COSTS
 180120SOFTWARE
 180210FURNITURE AND FIXTURES
 180220EQUIPMENT
 180230COMPUTERS-PERIPHERALS
 180310BUILDING
 180320LEASEHOLD IMPROVEMENTS
 180340CAPITAL LEASE
 180400LAND
 189110ACCUM DEPR-DEFERRED FIN COSTS
 189120ACCUM DEPR-SOFTWARE
 189210ACCUM DEPR-FURNITURE AND FIX
 189220ACCUM DEPR-EQUIPMENT
 189230ACCUM DEPR-COMPUTER - PERIPHERALS
 189310ACCUM DEPR-BUILDING
 189320ACCUM DEPR-LEASEHOLD IMPROV
 189340ACCUM DEPR-CAPITAL LEASE
OTHER_ASSETS [190000 - 199999]
 190100CONSTRUCTION IN PROGRESS
 190200CIP-ARCH/DESIGN FEES
 190300CIP-TESTS/SURVEYS/PLANS
 190400CIP-CONSTRUCTION MGR. FEES
 190500CIP-CONSTRUCTION COSTS
 190600CIP-PROJECT MGMT FEES
 190700CIP-PROFESSIONAL SERVICES
 190800CIP-EQUIPMENT
 199800PROCEEDS ON SALE OF FIXED ASSETS
 199990CLEARING

Liabilities

ACCTS_PAYABLE [200000 - 219999]
 211010ACCOUNTS PAYABLE
 211120ACCOUNTS PAYABLE-CSUN
 211130ACCOUNTS PAYABLE-OTHER
 211140UNCASHED AP CHECKS
 211150UNCASHED PR CHECKS
 211260TIPS PAYABLE
 211270SALES TAX PAYABLE
 211275USE TAX PAYABLE
 211280PRIOR YEAR EXPENSES
 215100BONDS PAYABLE-SHORT TERM
OTHER_ACCRUAL [220000 - 220199]
 220100OTHER ACCRUAL
CO_BENE [220200 - 221999]
 220210WAGES ACCRUAL
 220220VACATION ACCRUAL
 220230BENEFITS ACCRUAL
 220240PAYROLL DEDUCTIONS-EE
 220250HEALTH INSURANCE
 220260DENTAL INSURANCE
 220270LIFE INSURANCE
 220280VISION INSURANCE
 220290CREDIT UNION
 220300RETIREMENT-EE
 220310RETIREMENT-ER
 220320TAX ANNUITY
 220330GARNISHMENTS
 220340PARKING DEDUCTIONS
 220410FICA WITHHELD
 220420FIT WITHHELD
 220440FED 1099 NRA WITHHOLDING
 220510SIT WITHHELD
 220530STATE 1099 NRA WITHHOLDING
 221100WORKER'S COMPENSATION INSURANCE
 221200STATE UNEMPLOYMENT INSURANCE
 221300STATE DISABILITY INSURANCE
DEFERRED_REV [222000 - 222999]
 222200DEFERRED REVENUE
 222300DEFERRED REVENUE EXTENDED LEARNING
 222500SPONSORED PROJECTS RESERVE
 222600MBC RESERVE
POST_EMP_BENE_ACCRL [223000-223999]
 223100POST EMPLOYEE BENEFITS ACCRUAL
OTHER_PAY [224000 - 229999]
 224100NOTES PAYABLE
 225100BOND PAYABLE - LONG TERM
 225300MORTGAGES PAYABLE
DEPOSITS HELD - Deposits Held in Custody [230000 - 239999]
 230100OUTSTANDING CASH ADVANCES
 233100DEPOSITS HELD CUSTODY-OTHERS
EQUITY - Equity
NET_ASSETS [300000 - 319999]
 310100NET ASSETS
RET_EARN_APPR - Retained Earnings & Approp [320000 - 329999]
 321300SURPLUS
 321399APPROPRIATIONS
OTHER_RESERVES [323000 - 329999]
 323100FIXED ASSET RESERVE
 324100CORPORATE RESERVE
 324200WORKER'S COMP RESERVE
 325100BUILDING RESERVE
 325200WORKING CAPITAL RESERVE
 326100SCHOLARSHIP RESERVE
 327100EQUIPMENT RESERVE
 327200COMPUTER RESERVE
 327300FEMA RESERVE
 328100DESIGNATED RESERVE
 328110SPECIAL REQUEST FUND
 329100REAL ESTATE RESERVE
 329200HUD RESERVE
OTHER_EARN - Other Earnings [330000 - 399999]
 330100CORPUS
 330200ACCUMULATED INVST EARNINGS
 330300ACCUMULATED INVST UNREAL (G) L
 330400EXPENDABLE INVESTMENT EARNINGS
 330500INVESTMENT EARNINGS

Income Statement

Revenues

OP_INCOME - Operating Income [400000 - 439999]
 400110SALES - NON TAXABLE
 400120SALES - TAXABLE
 400210SALES - BRUNCH
 400220SALES - LUNCH
 400230SALES - ALCOHOL
 400510SALES - MEAL PLAN
 400520SALES - EF MEAL PLAN
 400810CATERING - ON SITE
 400820CATERING - OFF SITE
 400830CATERING - ALCOHOL
 400899MEMBER DISCOUNTS
 405440RENTAL INCOME - EQUIPMENT
 405450RENTAL INCOME - FACILITY
 410100PROGRAM INCOME
 410200ROYALTIES INCOME
 410300DUES INCOME
 410400FEES INCOME
 410410FEE REFUND
 410600MISCELLANEOUS INCOME
 412130HANDLING CHARGES
 421200GRANT REVENUE
 421300INDIRECT COST RECOVERY
CONTRIBUTION_INC - Contribution Income [440000 - 459999]
 440990AGENCY INCOME
INV_INC - Investments Income [460000 - 469999]
 460110INVESTMENT INCOME DIVIDENDS
 460120INVESTMENT INCOME REALIZED G/L
 460130INVESTMENT INCOME UNRLIZED G/L
 460200INVESTMENT INCOME REAL PROPERTY G/L
 460500INVESTMENT INCOME OTHER
INT_INC - Interest Income [470000-479999]
 470310INTEREST INCOME BANK
 470320INTEREST INCOME INVESTMENTS
 470330INTEREST INCOME NOTES RECEIVABLE
 470500INTEREST INCOME OTHER
OTHER_INC - Other Income [480000-499999]
 485110CASH OVER - SHORT
 485120COMMISSION INCOME
 485130REBATES
 486110OTHER INCOME - NON TAXABLE
 486120OTHER INCOME - TAXABLE
 486510LICENSING INCOME
 486520SECURITY INCOME
 486530PARKING INCOME
 486600RENTAL INCOME - NON OPERATING
 486700GAIN ON SALE OF ASSETS
COGS - Cost Of Goods Sold [500000 - 599999]
 501100COS - FOOD AND BEVERAGE
 502100COS - ALCOHOL
 503100COS - NON FOOD

Expenses

Note: Accounts in bold are typally used in Sponsored Programs

SALARIES [601000 - 601899]
 601000PAYROLL
(Do not use for Sponsored Programs!)
 601100SALARIES
(Do not use for Sponsored Programs!)
 601110HOURLY SUPERVISOR
(Do not use for Sponsored Programs!)
 601120HOURLY
(Do not use for Sponsored Programs!)
 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 [601900-601999]
 601900OUTSOURCED TEMP SERVICES
Benefits [602000 - 619999]
 602000 BENEFITS
 602110PAYROLL TAXES
(Do not use for Sponsored Programs!)
 602210WORKER'S COMPENSATION
(Do not use for Sponsored Programs!)
 602220UNEMPLOYMENT
(Do not use for Sponsored Programs!)
 602310INSURANCE BENEFITS
(Do not use for Sponsored Programs!)
 602320RETIREMENT
(Do not use for Sponsored Programs!)
 602410VACATION
(Do not use for Sponsored Programs!)
 602420POST EMPLOYMENT INSURANCE
(Do not use for Sponsored Programs!)
 602510STAFF ENRICHMENT REIMBURSEMENT
(Do not use for Sponsored Programs!)
SUPPLIES [620000 - 622999]
 620100 OFFICE SUPPLIES
 620110 COMPUTER SUPPLIES
 620200 PROGRAM COSTS
 620210 OPERATIONAL SUPPLIES
 620300 INSTRUCTIONAL-BOOK SUPPLIES
 620800KITCHEN SUPPLIES
 620810PAPER GOODS
 
OTHER OPERATING EXPENSE[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
 623640START UP
 623700INTEREST EXPENSE
 623910ADVERTISING
 623920MARKETING
SERVICES [625000 - 629999]
 625100 PROFESSIONAL SERVICES
 625200 CONTRACT SERVICES
 625300LEGAL SERVICES
 625310 AUDIT SERVICES
 625320MANAGEMENT SERVICES
 625350 COMPUTER SYSTEMS SUPPORT
 625360 WEB-ONLINE SERVICES
 625370 MULTIMEDIA SERVICES
 625400PERSONNEL SERVICES
 625410 TRAINING-DEVELOPMENT SERVICES
 625420PAYROLL SERVICES
 625510 PARKING
 625520 SECURITY
 625600LINEN 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
 630500AIRFARE
 630510 GROUND TRANSPORTATION
 630520LODGING
 630530 MEALS
UTILITIES [640000 - 640999]
 640100TELEPHONES
 640110ANSWERING SERVICES
 640120PAGER SERVICES
 640200ELECTRICITY
 640300GAS
 640400WATER
 640500SEWER
REP_MAINT - Repair & Maintenance [650000 - 650999]
 650110BUILDING SUPPLIES
 650120CUSTODIAL SUPPLIES
 650130FACILITIES SUPPLIES
 650210CUSTODIAL SERVICES
 650220PEST CONTROL SERVICES
 650230SANITATION SERVICES
 650300VEHICLE REPAIR
 650400EQUIP-FACILITY REPAIRS AND MAINTENANCE
FEES_CHARGES - Fees & Charges [660000 - 660899]
 660110FRANCHISE FEES
 660120COMMISSION FEES
 660130LICENSING FEES
 660140HANDLING FEES
 660160ROYALTIES PAID
 660210BANK CHARGES
 660220MERCHANT CHARGES
 660310BAD DEBT EXPENSE
 660320GOODWILL EXPENSE
 660420UNIVERSITY DEPARTMENTAL SUPPORT
 660510PENALTIES-LATE FEES
 660520TAXES & LICENSES
RESERVES [660900-679999]
 660920HEALTH CARE RESERVES
(Do not use for Sponsored Programs!)
 660930EQUIP-FACILITY RESERVES
(Do not use for Sponsored Programs!)
 660940OPERATING RESERVES
(Do not use for Sponsored Programs!)
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]
 690110G&A ALLOCATION
(Do not use for Sponsored Programs!)
 690120G&A ALLOCATION - FOOD SERVICES
(Do not use for Sponsored Programs!)
 699990AGENCY EXPENSE
(Do not use for Sponsored Programs!)
EQUIPMENT - Equipment [700000 - 749999]
 720100 EXPENDABLE EQUIPMENT
 720210 MINOR CAPITAL EQUIPMENT
 720220 MAJOR CAPITAL EQUIPMENT
AMORT_DEPR - Amort & Depreciation [750000 - 799999]
 750110AMORT-DEFERRED FINANCING COSTS
(Do not use for Sponsored Programs!)
 750120AMORT-SOFTWARE
(Do not use for Sponsored Programs!)
 750210DEPR-FURNITURE AND FIXTURES
(Do not use for Sponsored Programs!)
 750220DEPR-EQUIPMENT
(Do not use for Sponsored Programs!)
 750230DEPR-COMPUTERS-PERIPHERALS
(Do not use for Sponsored Programs!)
 750310DEPR-BUILDINGS
(Do not use for Sponsored Programs!)
 750320DEPR-LEASEHOLD IMPROVEMENTS
(Do not use for Sponsored Programs!)
 750340DEPR-CAPITAL LEASE
(Do not use for Sponsored Programs!)
 750500LOSS ON SALE OF ASSETS
(Do not use for Sponsored Programs!)
 750600LOSS ON DISPOSAL OF FIXED ASSETS
(Do not use for Sponsored Programs!)
TRFR_IN - Transfers In [800000 - 891999]
 891010TRANSFERS IN/OUT
(Do not use for Sponsored Programs!)
EXTRAORDINARY EXPENSES [901000 - 902000]
 901000ENDOWMENT EXPENDITURES
(Do not use for Sponsored Programs!)
 902000DISTRIBUTIONS & RESERVE ACTIVITY
(Do not use for Sponsored Programs!)