East Tennessee State University
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FP-13 Financial Accounting System
Exhibit 13-D |
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| GENERAL LEDGER | |
| ACCOUNT CONTROL DETAIL | |
| Assets | 1000-1999 |
| Cash | 1100-1199 |
| Investments | 1200-1299 |
| Receivables | 1300-1399 |
| Loans Receivable | 1400-1499 |
| Inventories | 1510 |
| Suspense Clearing | 1600 |
| Payroll Clearing | 1610 |
| Prepaid/Deferred Charges-Other Clearing | 1620-1699 |
| Fixed Assets | 1700-1799 |
| Other Assets | 1800-1899 |
| Due from Other Funds (Interfund Receivable) | 1900-1999 |
| Liabilities | 2000-2999 |
| Notes Payable | 2010 |
| Accounts Payable | 2100-2130 |
| Payroll Withholdings | 2200 |
| Payroll Taxes Payable | 2300 |
| Accruals | 2410-2450 |
| Deposits | 2510-2540 |
| Other Liabilities | 2550 |
| Long Term Debt | 2610-2690 |
| Allocated Designated Fund Balance | 2801-2890 |
| Due to Other Funds (Interfund Payables) | 2900-2999 |
| Fund Balance | 3000-5999 |
| Fund Balances | 3100-3999 |
| Fund Additions | 4000-4799 |
| Transfers | 4800-4999 |
| Fund Deductions | 5000-5799 |
| Transfers | 5800-5999 |
| Memo Summary Controls | 9000-9999 |
| Current Budget Summaries | 91XX |
| Future Budget Summaries | 92XX |
| Revenue Summaries | 93XX |
| Expense Summaries | 95XX |
| Encumbrance Summaries | 96XX |
| Requisition Summaries | 97XX |
