3.01 - Account Control Listing
last updated: 04/04/2007
Policy Owner: Financial
Management
An account control is a four-digit subcode, appended to a six-digit general
ledger account, and represents a specific asset, liability, fund balance, fund addition, fund
deduction, or summary control.
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.
Definitions|
Assets (1xxx)|
Liabilities (2xxx)|
Fund Balances (3xxx) |
Fund Additions (4xxx)|
Fund Deductions (5xxx)|
Summary Controls (9xxx)
| Liabilities |
Reimbursements |
| Notes Payable |
2390 Reimbursements |
| 2000 Notes Payable - Short-Term, One Year or Less |
Accruals |
| |
2410 Accrued Salaries/Wages Payable |
| Accounts Payable |
2420 Accrued ERE Payable |
| 2100 *Accounts Payable |
2430 Accrued Vacation Payable |
| 2110 *Accounts Payable, Foreign Currency |
2431 Accrued Compensated Absences Non-current (FSO Only) |
| 2150 Sales Taxes Payable |
2440 Deferred Revenue |
| 2175 *Unapplied Credits |
2441
Deferred Revenue-ST (FSO Only) |
| 2190 Miscellaneous Payables |
2442
Deferred Revenue-LT (FSO
Only) |
|
2191
Miscellaneous Payables - Specific |
2443 Discount on Bonds
and COPs |
|
2192 Miscellaneous
Payables - Specific |
2450 Deferred Cst Refund |
| |
2451
Deferred Cst Ref-ST (FSO Only) |
| Payroll Withholding |
2452
Deferred Cst Ref-LT (FSO Only) |
| 2210 Withholding Federal Taxes-Financial Aid |
Deposits |
| 2211 Withholding Federal Taxes-Consultants |
2500 Deposits |
| 2240 Withholding - Optional Retirement Plans |
2501 Deposits |
| 2241 Withholding - Retirement, ASRS and PSPRS |
2502 Deposits |
| 2244 Withholding - Retirement, Federal Employees |
2503 Deposits |
| 2245 Withholding - Tax Sheltered Annuities |
2510 ERE Variance, Faculty Regular |
| 2246 Withholding - Short Term Disability |
2511 ERE Variance, Faculty Clinical |
| 2247 Withholding -Colonial Life & Disability |
2512 ERE Variance, Faculty Ancillary |
| 2248 Withholding - AETNA Life |
2513 ERE Variance, Classified Staff Regular |
|
2490 Miscellaneous Accruals |
2514 ERE Variance, Classified Staff Temporary |
| 2249 Withholding - Northwestern Nat'l Life |
2515 ERE Variance, Student Employees |
| 2250 Withholding - Federal Employees Health |
2516 ERE Variance, Federal Employees |
| 2251 Withholding - Federal Employees Life |
2516 ERE Variance, Federal Employees |
| 2252 Withholding - Vision Plan |
2517 ERE Variance, Graduate Assistants |
| 2253 Withholding - Credit Unions |
2518 Graduate Assistant Tuition Remission ERE Pool |
| 2254 Withholding - Accrual, Vision |
2530 LWOP, Retirees Clearing |
| 2255 Withholding - Savings Bonds |
2531 HDC Offset Clearing |
| 2256 Withholding - Charity |
2532 Direct Deposit Clearing |
| 2257 Withholding - Group Auto Insurance |
2533 Employee Overpay Clearing |
| 2258 Withholding - Court Ordered Deductions |
2534 Worker's Compensation Clearing |
| 2259 Withholding - Garnishments/Levies |
2535 Undistributed Receipts |
| 2260 Withholding - Accrual, MSA Voluntary |
2536 Payroll Agency Reserve |
| 2261 Withholding - Accrual, Academic Health Ins. |
2537 A/P, Travel Reimbursement |
| 2262 Withholding - Accrual, Academic AETNA Life |
2550 Credit Card Deposits |
| 2263 Withholding - Accrual, Academic Supp'l Life |
2551 Credit Card Deposits |
| 2264 Withholding - Accrual, Academic Dental Ins. |
2552 Credit Card Deposits |
| 2265 Withholding - Federal Thrift Savings |
2553 Credit Card Deposits |
|
2266 Withholding - Spending Account-Health |
2554 Credit Card Deposits |
| 2267 Withholding - Spending Account-Dependent |
2555 Credit Card Deposits |
| 2268 - MSA Voluntary |
2556 Credit Card Deposits |
| 2270 Withholding - Other |
2557 Credit Card Deposits |
| Payroll Taxes Payable - Employer's Share |
2558 Credit Card Deposits |
|
2340 FICA |
2559 Credit Card Deposits |
| 2341 Worker's Compensation Insurance |
2560 Bank Deposits |
| 2342 Unemployment Insurance |
2590 Federal Refundable Advance-Long Term Liab |
| 2343 Retiree Accumulated Sick Leave Liability |
Long-Term Debt |
| 2344 Retirement, State |
2600 Notes Payable - One Year or More |
| 2345 Retirement,
TIAA-Vested |
2610 Capitalized Leases Payable |
| 2346 Retirement,
TIAA-Nonvested |
2620 Bonds Payable |
| 2347 Retirement,
VALIC-Vested |
2630 Mortgages Payable |
| 2348 Retirement,
VALIC-Nonvested |
Other Liabilities |
| 2349 Health Insurance |
2700 Obligations under
securities lending (FSO Only) |
| 2350 Health Insurance Premium, Grad Assistants |
2800 Other Liabilities |
| 2351 Dental Insurance |
Due to Other Funds (Interfund Payables) |
| 2352 Life Accidental Death & Disability |
2910 Due to Current State Funds |
| 2353 UA Liability Insurance |
2916 Due to Current Auxiliary Funds |
| 2354 Dependent Care |
2920 Due to Current Designated Funds |
| 2355 Retirement Sick Pay |
2930 Due to Sponsored Programs |
| 2356 Federal Thrift Savings, Employer Contributions |
2940 Due to Sponsored Programs |
| 2357 Federal Retirement, Employer Contributions |
2950 Due to Other Restricted Funds |
| 2358 Federal
Health Insurance, Employer Contributions |
2960 Due to Loan Funds |
| 2359 Federal
Life Ins, Employer Contributions |
2970 Due to Endowment Funds |
| 2364
Retire., Non-Qualify |
2974 Due to Held Growth/Income Pool |
| 2365 Occupational Health |
2975 Due to Pooled G/I Endowments |
| 2366 Spending Account - Employer |
2976 Due to Pooled Income Endowments |
| 2370 Retirement,
Vanguard-Vested |
2980 Due to Plant Funds |
| 2371
Retirement, Vanguard-Nonvested |
2990 Due to Agency Funds |
| |
|
* 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.
FRS Departmental Manual·
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3 Account
Controls
maintained by: Mike Treiber
last reviewed: 8/30/04 |