Accounting Services Section (ACT)
APPENDIX 4
Effective Date: 07/01/1996
Last Modified Date: 02/10/1997
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 Alumni 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
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