G/L Account Definitions

A list of the G/L account definition categories are available in the list below. You can quickly select which topic you are interested in by selecting it from the list, or you can scroll down the page to view the entire table of contents.


ASSETS

10xxxx: Pooled Cash

11xxxx: Petty Cash - Imprest Funds

12xxxx: Cash in Banks

13xxxx: Hospital Receivables

14xxxx: University Receivables

1481xx-1487xx: Due From Other Funds

15xxxx/19xxxx: Inventories

16xxxx: Investments

17xxxx: Investment in Land and Equipment

18xxxx: Plant and Equipment Accumulated Depreciation

190xxx-197xxx: Deferred Charges

198xxx-199xxx: Deferred Charges - Fringe Benefits

 

LIABILITIES AND FUND EQUITY

20xxxx: Payables - Current

21xxxx: Sundry Creditors

22xxxx: Due to Other Funds

23xxxx: Deposits

24xxxx: Deferred Credits

25xxxx: Payables - Long-term

29xxxx: Fund Equity

 

REVENUE

30xxxx: Student Tuition and Fees

31xxxx: Endowment Income

32xxxx: Gifts, Grants and Contract Payments

331xxx-333xxx: Investment Income

336xxx-339xxx: Tele/Video Income

34xxxx: Other Revenue

35xxxx-39xxxx: Hospital Revenue

 

EXPENSE

60xxxx: Payroll Costs

61xxxx: Fringe Benefits

62xxxx: Professional Services and Other Payments

63xxxx: Scholarships and Fellowships

64xxxx: Supplies and Materials

65xxxx: Cost of Goods Sold, Transferred or Issued

66xxxx: Plant and Equipment Acquisitions to be Capitalized

67xxxx: Plant and Equipment - Minor Acquisitions

68xxxx: Plant and Equipment Maintenance and Repair

69xxxx: General Operating and Other Expenses

7xxxxx: Recharges

7500xx-7538xx: Expense Credits

8xxxxx: Appropriations and Transfers

9xxxxx: Cost Accounting Distributions

99xxxx: Sponsored Programs - Special G/L Accounts