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Division of Business and Finance

East Tennessee State University

Account Description
Range

ASSETS

Cash and Equivalents

11000 Claim on Cash

11001 - 11099 Cash in Bank

11200 - 11299 Cash in Savings

11300 - 11399 Petty Cash and Change Funds

11400 - 11499 Cash on Deposit With Others

11500 - 11599 Local Government Investment Pool

11900 - 11999 Other Cash

Investments

12000 - 12099 US Government Securities

12100 - 12199 Corporate Stocks

12200 - 12299 Corporate Bonds

12400 - 12499 Commercial Paper

12500 - 12599 Equity Mutual Funds

12600 - 12699 Bond Mutual Funds

12700 - 12799 Certificates of Deposit

12900 - 12999 Other Investments

Receivables

13000 - 13399 Nonstudent Receivables

13400 - 13499 Grant and Contract Receivables

13800 - 13899 Other Receivables

13900 - 13999 Allow for Doubtful Accounts

Loan Receivables

14000 - 14989 Loan Receivables

14990 - 14999 Allowance for Doubtful Accounts

Inventories

15000 - 15999 Inventories

Prepaid Expense

16000 - 16099 Prepaid Expense

16100 - 16199 Deferred Charges

16400 - 16499 Suspense

16500 - 16549 Payroll Clearing

16550 - 16599 Other Clearing

16600 - 16649 Payroll Default

16650 - 16699 Benefit Default

16900 - 16999 Other Prepaid Exp Deferred Charges

Pledges Receivable

17000 - 17049 Pledges Receivable

17050 - 17099 Allowance for Doubtful Accounts

Capital Assets

17100 - 17199 Land

17200 - 17298 Improvements and Infrastructure

17299 Accum Deprec for Improve and Infras

17300 - 17398 Buildings

17399 Accumulated Deprec for Buildings

17400 - 17498 Equipment

17499 Accumulated Deprec for Equipment

17500 - 17598 Library Holdings

17599 Accumd Deprec for Library Holdings

17600 - 17698 Software

17699 Accum Amortization for Software

17700 - 17799 Construction in Progress

LIABILITIES

Accounts Payable

21000 - 21099 Accounts Payable

21100 - 21199 Prior Year Accounts Payable

21200 - 21299 Sales Tax Payable

21300 - 21399 Other Payables

Accrued Liabilities

22000 - 22999 Payroll Withholdings

23000 - 23999 Payroll Tax Pay Employers Share

24000 - 24199 Accrued Payroll Salary

24200 - 24299 Accrued Benefits

24300 - 24399 Accrued Interest

24900 - 24999 Other Accrued Liabilities

Deposits

25000 - 25199 Student Deposits

25400 - 25499 Other Deposits

Long Term Debt

26000 - 26199 Notes Payable

26200 - 26299 Bonds Payable

26300 - 26399 Commercial Paper Payable

26400 - 26499 Loans Payable

26500 - 26599 Other Long Term Debt

Due to Grantors

27000 - 27099 Due to Grantors

Deferred Revenue

28000 - 28999 Deferred Revenue

Compensated Absences

29000 - 29099 Compensated Absences

Accrued Interest Payable

29100 - 29199 Accrued Interest Payable

Other Liabilities

29200 - 29299 Other Liabilities

Deposits Held in Custody for Others

29300 - 29399 Deposits Held in Custody for Others

CONTROL ACCOUNTS

3011 Revenue Control

3012 Prior Yr Revenue Control

3013 Budgeted Revenue Control

3014 Prior Yr Budgeted Revenue Control

3021 Expenditure Control

3022 Prior Year Expenditure Control

3023 Budgeted Expenditure Control

3024 Prior Yr Budgeted Expenditure Ctl

3031 Transfer Control

3032 Prior Yr Transfer Control

3033 Budgeted Transfer Control

3034 Prior Yr Budgeted Transfer Control

3041 Encumbrance Control

3042 Prior Yr Encumbrance Control

3043 Reserve for Encumbrances

3044 PY Reserve for Encumbrance Ctl

3048 Reservation Control

3049 Reserve for Reservations

3051 Budgeted Change to Net Assets

3052 PY Budged Change Net Assets Ctl

FUND BALANCES

400 Invested in Capital Assets Net

Restricted Non Expendable NA

41100 Scholarships and Fellowships

41200 Research

41250 Instructional Department Uses

41300 Other Restricted Non Expendable NA

Restricted Expendable NA

42100 Scholarships and Fellowships

42200 Research

42300 Instructional Department Uses

42400 Loans

42500 Capital Projects

42600 Debt Service

42700 Other Restricted Expendable NA

490 Unrestricted Net Assets

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