Balance Sheet
Assets
CASH [100000 - 111999] | ||
111010 | CASH-OPERATING | |
111015 | CASH-DEPOSITORY | |
111025 | CASH-PAYROLL | |
111030 | PETTY CASH | |
111200 | MONEY MARKET | |
111400 | COMMERCIAL PAPER | |
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 [125000 - 129999] | ||
125700 | NOTES-LOAN RECEIVABLE | |
PREPAID_EXP [130000 - 139999] | ||
130110 | ADVANCES | |
130120 | PAYROLL ADVANCES | |
130200 | PREPAID INSURANCE | |
130310 | PREPAID EXPENSE | |
130700 | PREPAID BOND DEPOSIT | |
130800 | DEPOSIT - WORKER'S COMPENSATION | |
INVENTORY [140000 - 149999] | ||
140100 | INVENTORY | |
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 [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 [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 [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 [220000 - 220199] | ||
220100 | OTHER ACCRUAL | |
CO_BENE [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 [222000 - 222999] | ||
222200 | DEFERRED REVENUE | |
222300 | DEFERRED REVENUE EXTENDED LEARNING | |
222500 | SPONSORED PROJECTS RESERVE | |
222600 | MBC RESERVE | |
POST_EMP_BENE_ACCRL [223000-223999] | ||
223100 | POST EMPLOYEE BENEFITS ACCRUAL | |
OTHER_PAY [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 [300000 - 319999] | ||
310100 | NET ASSETS | |
RET_EARN_APPR - Retained Earnings & Approp [320000 - 329999] | ||
321300 | SURPLUS | |
321399 | APPROPRIATIONS | |
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 Statement
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
Note: Accounts in bold are typally used in Sponsored Programs
SALARIES [601000 - 601899] | ||
601000 | PAYROLL (Do not use for Sponsored Programs!) | |
601100 | SALARIES (Do not use for Sponsored Programs!) | |
601110 | HOURLY SUPERVISOR (Do not use for Sponsored Programs!) | |
601120 | HOURLY (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] | ||
601900 | OUTSOURCED TEMP SERVICES | |
Benefits [602000 - 619999] | ||
602000 | BENEFITS | |
602110 | PAYROLL TAXES (Do not use for Sponsored Programs!) | |
602210 | WORKER'S COMPENSATION (Do not use for Sponsored Programs!) | |
602220 | UNEMPLOYMENT (Do not use for Sponsored Programs!) | |
602310 | INSURANCE BENEFITS (Do not use for Sponsored Programs!) | |
602320 | RETIREMENT (Do not use for Sponsored Programs!) | |
602410 | VACATION (Do not use for Sponsored Programs!) | |
602420 | POST EMPLOYMENT INSURANCE (Do not use for Sponsored Programs!) | |
602510 | STAFF 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 | |
620800 | KITCHEN SUPPLIES | |
620810 | PAPER 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 | |
623640 | START UP | |
623700 | INTEREST EXPENSE | |
623910 | ADVERTISING | |
623920 | MARKETING | |
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 [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 [660900-679999] | ||
660920 | HEALTH CARE RESERVES (Do not use for Sponsored Programs!) | |
660930 | EQUIP-FACILITY RESERVES (Do not use for Sponsored Programs!) | |
660940 | OPERATING 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] | ||
690110 | G&A ALLOCATION (Do not use for Sponsored Programs!) | |
690120 | G&A ALLOCATION - FOOD SERVICES (Do not use for Sponsored Programs!) | |
699990 | AGENCY 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] | ||
750110 | AMORT-DEFERRED FINANCING COSTS (Do not use for Sponsored Programs!) | |
750120 | AMORT-SOFTWARE (Do not use for Sponsored Programs!) | |
750210 | DEPR-FURNITURE AND FIXTURES (Do not use for Sponsored Programs!) | |
750220 | DEPR-EQUIPMENT (Do not use for Sponsored Programs!) | |
750230 | DEPR-COMPUTERS-PERIPHERALS (Do not use for Sponsored Programs!) | |
750310 | DEPR-BUILDINGS (Do not use for Sponsored Programs!) | |
750320 | DEPR-LEASEHOLD IMPROVEMENTS (Do not use for Sponsored Programs!) | |
750340 | DEPR-CAPITAL LEASE (Do not use for Sponsored Programs!) | |
750500 | LOSS ON SALE OF ASSETS (Do not use for Sponsored Programs!) | |
750600 | LOSS ON DISPOSAL OF FIXED ASSETS (Do not use for Sponsored Programs!) | |
TRFR_IN - Transfers In [800000 - 891999] | ||
891010 | TRANSFERS IN/OUT (Do not use for Sponsored Programs!) | |
EXTRAORDINARY EXPENSES [901000 - 902000] | ||
901000 | ENDOWMENT EXPENDITURES (Do not use for Sponsored Programs!) | |
902000 | DISTRIBUTIONS & RESERVE ACTIVITY |