Business Manual logo

GENERAL LEDGER ACCOUNT CONTROL LISTING

Accounting Services Section (ACT)

APPENDIX 4

Effective Date: 07/01/1996

Last Modified Date: 01/23/2014


ASSETS

Cash

1100 Cash Ownership (System Controlled)
1120 Savings Cash
1140 Petty Cash
1141 Imprest Bank Account
1150 Certificates of Deposit
1160 Cash on Deposit - State Treasurer
1161 Approp. Rec. Cap. Imp.
1162 State Treas. - STIF
1190 Other Cash or Equivalent

Investments

1210 Assets Held By Others
1220 Perm. Consoltd. Funds-Equity
1231 Perm. Invest. Pool 1-Equity
1233 Foundation Equity
1234 UNCIF Equity
1241 Money Market Equity - Institutional
1242 Money Market Equity - Special
1280 Real Estate
1290 Other Investments

Receivables

1310 Accounts Receivable
1313 Accounts Receivable Retd Chks
1314 Accounts Receivable Ticket Off
1315 Accounts Receivable-Other
1317 Accounts Receivable-Students
1318 Accounts Receivable-Patients
1320 Accounts Receivable-Contracts
1325 Accounts Receivable-Billed
1340 Pledges Receivable
1341 Allowance for Doubtful Pledges
1360 Notes Receivable
1370 Accrued Investment Income
1390 Allowance for Doubtful Accounts
1391 Allowance for Doubtful Accounts-Students
1392 Allowance for Doubtful Accounts-Patients

Loans Receivable

1410 NDSL Loans Receivable
1415 Allowance for Doubtful NDSL Loans
1420 Other Loans Receivable
1490 Allowance for Doubtful Loans

Inventories

1510 Inventories
1511 Inventory Concession

Suspense-Prepaid-Deferred Charges

1600 Suspense (System Controlled)

Investment in Plant

1710 Land
1730 Buildings
1740 Equipment
1741 Office Equipment
1742 Automobiles
1750 Library Books
1751 Artworks
1752 Historic Property
1760 Other Assets
1770 Construction in Progress
1780 Capital Leases
1790 Allowance for Depreciation

Other Assets

1820 Prepaid Expenses
1860 Deferred Charges

Due from Other Funds

1910 Due from Current Unrestricted Contracts and Grants
1911 Due from Current Unrestricted Proprietary
1930 Due from Current Restricted Contracts and Grants
1940 Due from Current Restricted Contracts and Grants
1960 Due from Current Restricted
1970 Due from Current Restricted End Fds.
1971 Due from Current Restricted Loan Fds.
1980 Due from Other Restricted-Plant Funds
1981 Due from Debt Retirement
1990 Due from Agency Funds

LIABILITIES

Accounts Payable

2100 Accounts Payable (System Controlled)
2110 Accounts Payable-A
2120 Accounts Payable-B
2121 Accounts Payable-C
2122 Accounts Payable-D

Payroll Withholdings Payable

2210 Payroll Withholdings Payable

Payroll Accruals Payable

2310 Accrued Salaries and Wages
2311 Accrued Annual Leave
2313 Accrued and Payroll Executive Order

Advances and Deferred Payments

2410 Advance Deposits
2420 Student Deposits
2430 Deferred Income
2431 Deferred Income A
2432 Deferred Income B

Other Current Payables

2510 Notes Payable-Short Term
2520 Sales Tax Payable

Long Term Debt

2710 Notes Payable
2720 Bonds Payable
2730 Mortgages Payable
2740 Contr Payable-Retainage
2750 Capital Lease Payable
2760 Accrued Interest Payable
2770 Unamortized Bond Discount

Other Liabilities Due to Other Funds (System Controlled)

2910 Due to Current Unrestricted Contracts and Grants
2911 Due to Current Unrestricted - Proprietary
2930 Due to Current Restricted Contracts and Grants
2940 Due to Current Restricted Contracts and Grants
2960 Due to Current Restricted
2970 Due to Current Restricted End Fds.
2971 Due to Current Restricted Loan Fds.
2980 Due to Unexpended Plant Funds
2981 Due to Debt Retirement
2990 Due to Agency Funds

FUND BALANCES (System Controlled)

Current Unrestricted

3110 Current Unrestricted
3120 Current Unrestricted-UNC Physicians and Associates
3130 Current Auxiliaries
3240 Current Restricted-Sponsored Research
3310 Current Restricted - Sponsored Research
3410 Current Restricted - Sponsored Research
3510 Current Restricted - Sponsored Research
3610 Current Restricted

Fiduciary Funds

3710 Endowment Principal
3720 Loan Funds

Plant Funds

3810 Unexpended Plant
3815 Capital Improvement
3820 Renewal & Replacements
3830 Investment in Plant
3840 Debt Retirement

Agency Funds

3910 Agency Funds

FUND ADDITIONS

Sponsored Research

4110 Grants-Non Profit Organizations
4111 Grants-Private Corporations
4112 Grants-N.C. State Agencies
4113 Grants-Federal Agencies
4114 Grants-Other
4115 Grants-Indirect Federal
4120 Contracts-Non Profit Organization
4121 Contracts-Private Corporations
4122 Contracts-N.C. State Agencies
4123 Contracts-Federal Agencies
4124 Contracts-Other
4125 Contracts-Indirect Federal

Gifts, Devises and Bequests

4211 Gifts - Charitable Contributions
4213 Parents
4214 Faculty/Staff
4215 Students
4218 Estate
4219 Other Individuals
4221 Personal and Family Foundations
4222 University Related Foundations
4223 Other Foundations and Trusts
4225 Businesses/Corporations
(Includes gifts from corporate foundations)
4226 Fund Raising Consortia
4227 Religious Organizations
4229 Other Organizations

Other Fund Additions

4310 Endowment Income
4315 Trustee Income
4320 Investment Income
4330 Interest Income
4331 Interest Consolidated Loan Fund
4332 Interest-Independent Loan Fund
4333 Legal Fees
4334 Collections Costs
4335 Late Charges
4336 Internal Collection
4340 Gain on Sales Invest
4390 Other Income

Capitalization of Fixed Assets

4410 Land
4420 Buildings
4430 Equipment
4440 Library Books
4441 Artworks
4442 Historic Property

Other Fund Additions

4710 Debt Retirement
4720 Recovery of Principal-Loan/Write-offs
4770 Other Additions
4780 SL Mandatory Transfers
(to be used for transfers from SL to GL - crossing fund groups)
4790 SL Non-Mandatory Transfers<<br /> (to be used for transfers from SL to GL - crossing fund groups)/td>
4791 Non-Mandatory Transfers-SL-Edu. and Gen.
4792 Non-Mandatory Transfers-SL-Aux.

Account controls 48xx and 49xx are to be used for transfers between GL fund groups.

Non-Mandatory Transfers

4911 Current Unrest.-Edu.and Gen.
4912 Current Unrest.-Aux.
4913 Current Unrest.-Other
4930 Current Restricted Contracts and Grants
4940 Current Restricted Contracts and Grants
4960 Current Restricted T. Funds
4970 Endowment Principal
4971 Loan Funds
4980 Unexpended Plant
498l Capital Imp.
4982 Renewal and Replacements
4983 Investment in Plant
4984 Debt Retirement
4990 Agency Funds

Note: Fund additions in the 48XX series and fund deductions in the 58XX series are reserved for use by the Business Office.

FUND DEDUCTIONS

Loan Fund Deductions

5004 Loan Cancel Compro
5005 Teach Short Subject
5006 Teach Spec Edu Cancelled
5007 Early Intervention Ser Cancelled
5008 Family Services Employee Cancelled
5009 Med Teach Cancelled
5010 Loan Cancellation by Teaching Credit
5011 Loan Cancellation by Work Service
5012 Loan Cancellation by War Zone Service
5013 Loan Cancellation by Bankruptcy
5014 Loan Cancellation by Death
5015 Loan Cancellation by Assignment
5016 Loan Cancellation by Disability
5017 Loan Cancellation
5018 Law Enforcement Cancellation
5019 Other Loan Cancellation
5020 Interest Cancelled
5030 Indirect Cost
5040 Other Admin. and Collection Cost-(Agency)
5041 Admin. and Collection Cost-(External)
5080 Loan Write-Offs
5090 Allowance for Doubtful Accounts

Debt Payments

5110 Debt Payment-Principal
5120 Debt Payment-Interest
5130 Debt Service-Fees
5131 Fiscal Agent Fees
5132 Loss on Sale Invest

Refunds to Grantors

5210 Refunds to Grantors
5212 Reverted State Contracts and Grants
5213 Reverted Federal Contracts and Grants
5214 Reverted Other Contracts and Grants

Plant Fund Deductions

5310 Disposal of Plant Assets
5320 Amortization
5330 Depreciation
5350 Work in Progress
5351 Land
5352 Building
5353 Equipment

Other Fund Deductions

5710 Other Fund Deductions

Non-Mandatory Transfers

5911 Current Unrest. - Educ. and Gen.
5912 Current Unrest. - Aux.
5913 Current Unrest. - Other
5930 Current Restricted Contracts and Grants
5940 Current Restricted Contracts and Grants
5960 Current Restricted Trust Funds
5970 Endowment Principal
5971 Loan Funds
5980 Unexpended Plant
5981 Capital Improvement
5982 Renewal and Replacements
5983 Invest in Plant
5984 Debt Retirement
5990 Agency Funds

SUMMARY CONTROLS (System Controlled)

Budgets Current Year

9110 Current Unrestricted Fund - Revenues
9120 Current Unrestricted Fund - Expenditures
9130 Current Unrestricted Fund - Variance
9140 Current Restricted Fund - Revenues
9150 Current Restricted Fund - Expenditures
9160 Current Restricted Fund - Variance

Budget Future Year

9210 Current Unrestricted Fund - Revenues
9220 Current Unrestricted Fund - Expenditures
9230 Current Unrestricted Fund - Variance
9240 Current Restricted Fund - Revenues
9250 Current Restricted Fund - Expenditures
9260 Current Restricted Fund - Variance

Revenue Summary

9310 Current Unrestricted Revenue - Ledger 1
9330 Current Unrestricted Revenue - Ledger 3
9380 Other Restricted Revenue (Ledger 8 - Cap. Imp.)

Expense Summary

9520 Unrestricted Expense Summary - Ledger 2
9530 Unrestricted Expense Summary - Ledger 3
9540 Current Restricted Expense Summary - Ledger 4
9550 Current Restricted Expense Summary - Ledger 5
9560 Current Restricted Expense Summary - Ledger 6
9580 Other Restricted Expense Summary - Ledger 8
9590 Other Restricted Expense Summary - Ledger 9

Encumbrance Summary

9620 Encumbrance Summary Ledger 2
9630 Encumbrance Summary Ledger 3
9640 Encumbrance Summary Ledger 4
9650 Encumbrance Summary Ledger 5
9660 Encumbrance Summary Ledger 6
9680 Encumbrance Summary Ledger 8
9690 Encumbrance Summary Ledger 9

Return to Accounting Services Section Contents

Return to Business Manual Table of Contents