East Tennessee State University
Financial Procedures 

 

 

FP-13 Financial Accounting System

Exhibit 13-C

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

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