• 30/31 – Control accounts are utilized for Banner system processing; these accounts summarize the activity in the operating ledger – revenues and expenses.
• 40/41 – Fund balances with donor restrictions and without donor restrictions.
• 50 – Revenues; cash inflows, other asset enhancements or the settlement of liabilities (or a combination) during a period from delivering or performing services that constitute an entity's operations.
• 214X – Payroll benefits payable
• 2150 – Accrued compensated absences
• 22 – Deferred income/unearned revenue
• 23 – Deposits
• 24 – Other current liabilities
• 2401 – Lease liability, current portion
• 241X – Accrued interest payable – one for each debt account
• 2451 – Long-term debt, current portion
• oNoncurrent liabilities include obligations and debts that are long-term.
• 25 – Long-term liabilities
• 253X – Lease liability, non-current – one for each lease
• 255X – Long-term debt – one for each bond
• ■ 26 – Due To Other
• 27 – Federal refundable grants
• 270X – Perkins loans
• 29 - Other liabilities, clearing accounts
• 2901 – Net pension liability
• 2902 – Net OPEB liability
• 2903 – Accrued compensated absences, non-current
• Deferred inflows of resources
• 2910 – Deferred inflows – pension
• 2920 – Deferred inflows – OPEB
• 29XX – Clearing accounts – should always balance to zero
• o4101 – Unrestricted fund balance
• 4102 – Unrestricted fund balance, designated
• o4103 – Restricted fund balance, nonexpendable – permanently restricted endowments
• o4104 – Restricted fund balance, expendable - temporarily restricted
• o4105 – Capital equity (Net investment in capital assets for Banner system processing)
• o4999 – Prior year adjustments
• oOperating revenues
• 51 – Student tuition and fees, net GASB 1010OPRV
• 59XX – Scholarship allowance GASB 1020OPRV
• 52 – Other operating revenue, GASB 1099OPRV
• 54 – Federal grants and contracts, GASB 1030OPRV
• 55 – Other grants and contracts, GASB 1050OPRV