3.01 - Account Control Listing

Policy Owner:  Financial Management

Account controls may only be used with general ledger accounts and are generally used only by the Financial Services Office. Departmental users should use general ledger accounts and account controls to code source documents, only when specifically instructed to do so in a policy or procedure, or by the Financial Management - Financial Services Office.

Assets	Loans
Cash	1410 Perkins/Other Loans Made
1100 *Equity in Pooled Cash	1420 Health Professions/Other Loans Collected
1110 Cash with State Treasurer	1430 Temporary/Other Loans Canceled
1111 State Treasurer Previous Year	1450 Other Loans Receivable
1112 State - Telemed Network	1499 Allowance for Doubtful Loan
1113 State - ERE/Teratogen	Inventories
1114 State	1510 Inventories
1115 State - Agriculture/COM Phoenix	1520 Inventories
1116 State - Collections	1530 Inventories
1117 State - Land Grant Revenue and Invested Funds	1540 Inventories
1118 State - Clinical Teaching/Ag Extensions	1590 Allowance for Obsolete Inventory-FSO Only
1119 State - Rural Rotation	Prepaid and Clearings
1130 Funds with Trustee	1600 *Suspense - General
1131 Trustee Advance	1610 *Suspense - Payroll
1132 Funds Held by Trustee - LT (Long Term)	1611 Payroll Clearing - Reissued Warrants
1133 Reserve w/Trustee	1612 Payroll Clearing - Employee FICA Payments
1140 Petty Cash	1619 Payroll Clearing - Hand-drawn Payroll Checks
1141 Change Fund	1620 Other Clearings
1160 Investment Income Cash	1640 Prepaid Expenses
1170 Investment Principal Cash Awaiting Investment	1670 Deferred Charges
1180 Other Cash	Fixed Assets
Investments	1710 Land
1200 Securities Lending - cash collateral (FSO Only)	1720 Land Improvements
1210 CD's	1730 Buildings (assignable)
1211 Corporate Bonds - Short Term	1740 Building Improvements
1212 Treasury Bills	1749 Allowance for Depreciation - Capital Assets
1213 Other Government Securities	1760 Equipment
1214 Repurchase Agreements	1763 Federal Deliverables
1215 Money Market/Bond Mutual Funds	1764 Deliverable
1216 State Pooled Investments	1765 Equipment - Federal Title
1217 Equity Mutual Funds	1766 Equipment - Other Title
1220 Real Estate Investments	1780 Library Books
1225 Mortgages	1785 Art Objects
1230 Common Stocks	1790 Construction in Progress
1240 Preferred Stocks	Other Assets
1250 Corporate Bonds - Long Term	1800 Other Assets
1260 US Government Agencies	1801 Other Assets - S/T
1265 Treasury Bonds and Notes	1802 Other Assets - L/T
1270 State, Municipal and Foreign Bonds	1810 Other Assets - Reserves
1280 GNMA	1830 Internal Loan
1290 Unrealized Change in Fair Value	Due from Other Funds (Interfund Receivables)
1293 Endow Value App/Dep	1910 Due from Current State Funds
Receivables	1916 Due from Current Auxiliary Funds
1310 Short-Term Notes Receivable	1920 Due from Current Designated Funds
1315 Accounts Receivable - Travel Advances	1930 Due from Sponsored Programs
1320 *Accounts Receivable - Students	1940 Due from Sponsored Programs
1330 Accounts Receivable - General	1950 Due from Other Restricted Funds
1331 Accounts Receivable - Specific	1960 Due from Loan Funds
1332 Accounts Receivable - Specific	1970 Due from Endowment Funds
1333 Accounts Receivable - Specific	1974 Due from Held Growth/Income Pool
1340 Accounts Receivable - UMC	1975 Due from Growth/Income Endowments
1341 Accrued Interest	1976 Due from Income Endowment Pool
1342 Purchased Interest	1980 Due from Plant Funds
1350 Due from State Treasurer	1990 Due from Agency Funds
1360 Letter of Credit Receivable
1370 Long Term Receivable
1380 Awards Receivable
1381 Awards Receivable - Contra
1382 Awards Receivable-Year End-FSO Only
1399 Allowances for Doubtful Accounts

* These codes are updated automatically in a GL account based on direct entries to an SL account that maps to the GL account.

** A special system edit verifies that the third digit of these codes is the same as the second digit of the account (the first digit of the fund group ID) on the opposite side of the transaction.