East Tennessee State University
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FP-13 Financial Accounting System
Exhibit 13-C |
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| Account Control Structure | |
| The General Ledger uses and Account Control Structure: See Exhibit 13-D for details. | |
| Assets | 1000-1999 |
| Liabilities | 2000-2999 |
| Fund Balance | 3000-3999 |
| Fund Additions | 4000-4999 |
| Fund Reductions | 5000-5999 |
| Memo Summary Controls | 9000-9999 |
| The Subsidiary Ledger uses and Object Code Structure for the Account Controls: See Exhibit 13-E fro revenue object codes and Exhibit 13-F for expenditure object codes. | |
| Revenues | 0110-0999 |
| Enrollment Fees | 0110-0249 |
| Appropriations | 0250-0279 |
| Grants/Contracts | 0300-0399 |
| Gifts | 0400-0539 |
| Endowment Income | 0580-0599 |
| Sales/Services - Educational Depts. | 0600-0699 |
| Other Sources | 0700-0799 |
| Auxiliary Enterprises | 0800-0999 |
| Expenditures | 1000-9998 |
| Salaries and Wages | 1000-1999 |
| Employee Benefits | 2000-2999 |
| Travel | 3000-3999 |
| Operating Expenses | 4000-5999 |
| Stores for Resale/Reissue (Auxiliaries) | 6000-6999 |
| Service Charges/Allocations | 7000-7999 |
| Capital Outlay | 8000-8999 |
| Other | 9000-9999 |
