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

Noncurrent 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

4101 – Unrestricted fund balance

4102 – Unrestricted fund balance, designated

4103 – Restricted fund balance, nonexpendable – permanently restricted endowments

4104 – Restricted fund balance, expendable - temporarily restricted

4105 – Capital equity (Net investment in capital assets for Banner system processing)

4999 – Prior year adjustments

Operating 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