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General Ledger Sub Code Listing

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Listing of sub codes and their descriptions as used with general ledgers (ledgers with 0 as their first digit).

ASSETS

CASH

1100CLAIM ON CASH
1110PETTY CASH
1120ENDOWMENT CASH
1130TIME DEPOSITS
1140TEMP CASH INVESTMENT

INVESTMENTS

1200STOCKS
1201BONDS
1202OIL AND GAS LEASES
1203DEPLETION RESERVES
1204VENTURE PARTNERSHIPS
1205VENTURE CAP EQUITIES
 
1210DEVL STOCKS
1211DEVL CORPORATE BONDS
1212DEVL ISRAELI BONDS
1213DEVL OIL & GAS LEASE
1214DEVL MORTGAGES
1215DEVL REAL ESTATE
1216DEVL US TREAS NOTES
1217DEVL MISCELLANEOUS
 
1220HUD
1221RENT PLEDGE DEPOSITS
1222MISCELLANEOUS
1223NYSDA SERIES B
1224NYSDA SERIES C

RECEIVABLES

1300STUDENT RECEIVABLES
1310PATIENT RECEIVABLES
1320STUD FIN ASSIST REC
1330STUDENT LOAN RECEIV
1340FED LET OF CRED REC
1350FED SPON PGMS RECEIV
1360NON-FED SPON PGM REC
1370APPROP RECEIV BUNDY
1371APPROP REC CAPITATN
1380OTHER
1390ALLOWANCE DOUBT REC

INVENTORIES

1400INVENTORIES

OTHER ASSETS-SUSPENSE

1600SUSPENSE
1610PAYROLL CLEARING
1620OTHER CLEARING
1630PREPAID EXPENSE
1640DEFERRED CHARGES

PLANT ASSETS

1700LAND & IMPROVEMENTS
1707COMP PROJ LEASEHOLD
1710BUILDINGS
1717COMPLETED PROJECTS
1718ACCUM DEP LEASEHOLD
1719ACCUM DEP BUILDINGS
1720FIXED EQUIPMENT
1727COMP PROJ LEASEHOLD
1728ACCUM DEP LEASEHOLD
1729ACCUM DEP BUILDINGS
1730MOVABLE EQUIPMENT
1737COMP PROJ LEASEHOLD
1738ACCUM DEP LEASEHOLD
1739ACCUM DEP MOV EQUIP
1740LIBRARY BOOKS
1749ACCUM DEP LIBR BOOKS
1750MUSEUM COLLECTIONS
1759ACCUM DEP MUS COLLEC
1760CONSTRUCTION-IN-PGRS

DUE FROM CONTROLS

1910DUE FROM CUR UNRESTR
1911DUE FROM AUX ENTERPR
1912DUE FROM COST CENTER
1913DUE FROM ORG ACTIVIT
1920DUE FRM SPONSOR PGMS
1926DUE FRM SPEC PURPOSE
1930DUE FRM LIFE INC&ANN
1931DUE FRM JIP1 LIFE IN
1932DUE FRM JIP2 LIFE IN
1933DUE FRM JIP3 LIFE IN
1934DUE FRM JIP3 TRUST
1935DUE FRM GIFT ANNUNIT
1940DUE FRM ENDOW&SIM FD
1941DUE FRM JIP1 ENDOW
1942DUE FRM JIP2 ENDOW
1943DUE FRM JIP3 ENDOW
1944DUE FRM ENDOW CORE
1950DUE FRM ENDOW INCOME
1953DUE FRM JIP3 PLANT
1960DUE FRM UNEXPD PLANT
1961DUE FRM REN & REPLAC
1962DUE FRM RETIRE INDEB
1963DUE FRM JIP3
1970DUE FRM NET INVST PL
1980DUE FRM LOAN FUNDS
1990DUE FRM AGENCY FUNDS


CURRENT LIABILITIES

NOTES PAYABLE

2000NOTES PAYABLE
2010FEDERAL NOTES

VOUCHERS PAYABLE

2100VOUCHERS PAYABLE

ACCOUNTS PAYABLE

2200ACCOUNTS PAYABLE
2250TRUST AGREEMENTS
2270MISC PAYABLES

PAYROLL

2300ACCRUED PAYROLL
2300FICA EMPLOYER
2301FICA EMPLOYEE
2310FEDERAL INCOME TAXES
2320STATE INCOME TAXES
2330BENEFITS EMPLOYER
2331BENEFITS EMPLOYEE
2360OTHER PAY WITHHOLDGS
2370PAYROLL SAVINGS DEP
2380PAYROLL DIRECT DEPOS

ACCRUALS

2400ACCRUED PAYROLL
24099/12 PAY
2410ACCRUED INTEREST
2420OTHER ACCRUALS
2430SALES TAX

DEFERRED REVENUE

2500DEF REV BOARD PLAN
2510DEF REV ROOM
2520DEF REV TUITION
2530DEF REV FEES
2540MISC DEF REV-FINANCE
2541MISC DEF REV-FINANCE
2542MISC DEF REV-FINANCE
2543MISC DEF REV-FINANCE
2544MISC DEF REV-FINANCE
2545MISC DEF REV-FINANCE
2546MISC DEF REV-FINANCE
2547MISC DEF REV-FINANCE
2548MISC DEF REV-FINANCE
2549MISC DEF REV-FINANCE
2550MISC DEF REV-FINANCE
2551MISC DEF REV-FINANCE
2552MISC DEF REV-FINANCE
2553MISC DEF REV-FINANCE
2554MISC DEF REV-FINANCE
2555MISC DEF REV-FINANCE
2556MISC DEF REV-FINANCE
2557MISC DEF REV-FINANCE
2558MISC DEF REV-FINANCE
2559MISC DEF REV-FINANCE
2560MISC DEF REV-FINANCE
 
2570ENDOWMENT INCOME
2571INTEREST INCOME
2572STOCK DIVIDENDS INC
2573MISC ENDOW INCOME
2577OIL ROYALTY INCOME
2578OIL ROYALTY DEP EXP
2579OIL ROYALTY TAX EXP
 
2580INVEST OFFICE EXPENS
2581CONTRACTUAL OBLIGATN
2582TAX REPORTING
 
2590DISTRIB ENDOW INCOME
2591DISTRIB ENDOW INCOME


LONG TERM LIABILITIES

DEPOSITS

2600DEPOSITS
2610ENROLLMENT DEPOSITS
2620SECURITY DEPOSITS

PAYABLES

2700BONDS PAYABLE
2710LEASEHOLDS PAYABLE
2720CAP LEASES PAYABLE
2730COMMER LOANS PAYABLE


OTHER LIABILITIES

OTHER LIABILITIES

2800OTHER LIABILITIES

DUE TO CONTROLS

2910DUE TO CUR UNRESTRCT
2911DUE TO AUX ENTERPRIS
2912DUE TO COST CENTERS
2912DUE TO ORGANIZED ACT
2920DUE TO SPONSORED PGM
2926DUE TO SPEC PURPOSE
2930DUE TO LIFE INC&ANN
2940DUE TO ENDOW&SIM FND
2950DUE TO ENDOW INCOME
2960DUE TO UNEXPND PLANT
2961DUE TO REN & REPLACE
2962DUE TO RETIRE INDEBT
2970DUE TO NET INVEST PL
2980DUE TO LOAN FUNDS
2990DUE TO AGENCY FUNDS

FUND BALANCE

3100CURR UNRESTRICT FUND
3110AUXILIARY ENTRPRISES
3120COST CENTERS
3130ORGANIZED ACTIVITIES
3200SPONSORED PROGRAMS
3260SPECIAL PURPOSE
3300LIFE INCOME &ANNUITY
3400ENDOW & SIMILR FUNDS
3500ENDOWMENT INCOME
3600UNEXPENDED PLANT
3610RENEWAL & REPLACEMNT
3620RETIRE OF INDEBTEDNS
3700NET INVESTMENT PLANT
3800LOAN FUNDS
3900AGENCY FUNDS

GIFTS

4000GIFTS - INDIVIDUALS
4001GIFTS - ALUMNI
4002GIFTS - PARENT
4003OTHER INDIVIDUAL
4010CORPORATE
4011MONROE COUNTY CORP
4012OTHER CORPORATIONS
4020FOUNDATIONS & ASSOC
4021FOUNDATIONS
4022ASSOCIATIONS

GRANTS & CONTRACTS

4100FEDERAL GRANTS&CONTR
4109REFUNDS
4110STATE GRANTS & CONTR
4119REFUNDS
4120LOCAL GRANTS & CONTR
4129REFUNDS
4130PRIVATE GRANTS&CONTR
4131INDIVIDUALS
4132CORPORATE
4133FOUNDATIONS & ASSOC
4139REFUNDS

INVESTMENTS

4200INVESTMENT INTEREST
4210ENDOWMENT INCOME
4220MISCELLANEOUS INCOME

REALIZED GAINS /LOSSES

4300ENDOWMENT FUNDS
4301POOLED INVEST-CONSOL
4302POOLED INVEST- JIP 1
4303POOLED INVEST- JIP 2
4304POOLED INVEST- JIP 3
 
4500INTEREST ON LOAN REC

PLANT ADDITIONS

4600CAPITALIZATN CONSTRU
4610DEBT RETIREMENT
4620DEBT FUNDING SUB-FIN
 
4700AUDIT ADJUST-CURR YR

FUND TRANSFERS

4810MAND TRANS CUR UNRES
4811MAND TRANS AUX ENTER
4812MAND TRANS COST CENT
4813MAND TRANS ORG ACTIV
4820MAND TRANS SPON PGM
4826MAND TRANS SPEC PURP
4830MAND TRANS LIFE INC
4840MAND TRANS ENDOW&SIM
4850MAND TRANS ENDOW INC
4860MAND TRANS UNEXP PLT
4861MAND TRANS REN&REPLC
4862MAND TRANS RETIR IND
4870MAND TRANS NET INVST
4880MAND TRANS LOAN FUND
4890MAND TRANS AGENCY FD
 
4910NON-MAND TRANS CUR
4911NON-MAND TRANS AUXIL
4912NON-MAND TRANS COST
4913NON-MAND TRANS ORG
4920NON-MND TRANS SP PGM
4926NON-MND TRANS SP PUR
4930NON-MND TRANS LIFE
4940NON-MND TRANS END&SM
4950NON-MND TRANS END IN
4960NON-MND TRANS UNEXP
4961NON-MAND TRANS R&R
4962NON-MND TRANS RETIRE
4970NON-MND TRANS NET IN
4980NON-MND TRANS LOAN
4990NON-MND TRANS AGENCY

LOANS

5000LOAN CANCELLATIONS
5001PROFESSIONAL SERVICE
5002BANKRUPTCY
5003DEATH
5004DISABILITY
5010FEES
5011ADMINIST FEE CHARGES
5012COLLECTN AGENCY FEES

PLANT DEDUCTIONS

5100PLNT DEDUCT-DEBT RET
5101PRINCIPAL
5102INTEREST
5103ADMINISTRATIVE FEES
5110DISPOSAL PLANT FACIL
 
5200PAYMENTS TO BENEFIC

DEPRECIATION

5300DEPRECIATION
5318ACCUM DEP BLD PRJ LH
5319ACCUM DEP BUILDINGS
5328ACCUM DEP FIX EQ LH
5329ACCUM DEP FIX EQUIP
5338ACCUM DEP MOV EQ LH
5339ACCUM DEP MOV EQUIP
5349ACCUM DEP LIBR BOOKS
5359ACCUM DEP MUSEUM COL
 
5700AUDIT ADJ -CURR YEAR

FUND TRANSFERS

5810MAND TRANS CUR UNRES
5811MAND TRANS AUX ENTER
5812MAND TRANS COST CENT
5813MAND TRANS ORG ACTIV
5820MAND TRANS SPON PGM
5826MAND TRANS SPEC PURP
5830MAND TRANS LIFE INC
5840MAND TRANS ENDOW&SIM
5850MAND TRANS ENDOW INC
5860MAND TRANS UNEXP PLT
5861MAND TRANS R&R
5862MAND TRANS RET INDEB
5870MAND TRANS NET INVST
5880MAND TRANS LOAN FUND
5890MAND TRANS AGENCY FD
 
5900NON MANADATORY TRANS
5910NON-MND TRANS CUR UN
5911NON-MND TRANS AUX EN
5912NON-MND TRANS CO CEN
5913NON-MND TRANS ORG AC
5920NON-MND TRANS SP PGM
5926NON-MND TRANS SP PUR
5930NON-MND TRANS LIFE
5940NON-MND TRANS END&SM
5950NON-MND TRANS END IN
5960NON-MND TRANS UNEXP
5961NON-MAND TRANS R&R
5962NON-MND TRANS RETIRE
5970NON-MND TRANS NET IN
5980NON-MND TRANS LOAN
5990NON-MND TRANS AGENCY
 
9110REVENUE BUDGET
9120EXPENSE BUDGET
9130SURPLUS/DEFICIT
9140REVENUE BUDGET
9150EXPENSE BUDGET
9160SURPLUS/DEFICIT
9210FUT UNRES REV BUDGET
9220FUT UNRES EXP BUDGET
9230FUT UNRES SURPLS/DEF
9240FUT RES REV BUDGET
9250FUT RES EXP BUDGET
9260FUT RES SURPLUS/DEF
9310REVENUES LEDGER 1
9330REVENUES LEDGER 3
9390REVENUES LEDGER 9
9520EXPENSE LEDGER 2
9530EXPENSE LEDGER 3
9540EXPENSE LEDGER 4
9550EXPENSE LEDGER 5
9560EXPENSE LEDGER 6
9570EXPENSE LEDGER 7
9590EXPENSE LEDGER 9
9610ENCUMBRANCE LEDGER 1
9620ENCUMBRANCE LEDGER 2
9630ENCUMBRANCE LEDGER 3
9640ENCUMBRANCE LEDGER 4
9650ENCUMBRANCE LEDGER 5
9660ENCUMBRANCE LEDGER 6
9670ENCUMBRANCE LEDGER 7
9690ENCUMBRANCE LEDGER 9


Page updated 7/22/2011
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