Account - Balance Sheet
Assets 1000-1999
Cash and Cash Equivalents 1000-1099
- 10XX - Cash in Bank Accounts
- 1010 - Claim on Cash
- 1070 - Petty Cash
- 1080 - Change Funds
- 1085 - Gift Cards
- 1090 - Church Accrued Interest
- 1095 - Other Cash Equivalent
Investments 1100-1199
- 1120 - Investment Pool
- 1130 - Church Equity Common Funds
- 1140 - Church Fixed Inc Common Funds
- 1150 - Other Equity Securities
- 1160 - Other Fixed Income Securities
- 1170 - Other Investments
Accounts and Notes Receivable 1200-1299
- 1200 - Department Receivable
- 1210 - General Receivable
- 1220 - Student Receivable
- 1230 - Church Receivable
- 1235 - Sponsored Programs Receivable
- 1240 - Advances Receivable
- 1250 - Accrued Interest Receivable
- 1260 - Notes Receivable
- 1270 - Student Loan Rec-Short Term
- 1275 - Student Loan Rec-Long Term
- 1280 - Pledges Receivable
- 1285 - Deferred Gifts
- 1289 - Pledges/Def Gifts Rec Reserve
- 1299 - Account/Note Rec Reserve
Inventories 1300-1399
- 1300 - Inventory
- 1350 - Inventory-Work in Process
- 1399 - Inventory Reserve
Prepaid Expenses and Other Assets 1400-1449
- 1400 - Prepaid Expenses
- 1410 - Deposits
- 1420 - Other Assets
- 1429 - Other Assets Reserve
Retirement and Postretirement Benefits Asset 1450-1499
- 1450 - Retire Postretire Benefit Asset
Assets Held for Liquidation 1500-1599
- 1500 - Securities Held/Liquidation
- 1510 - Real Estate Held/Liquidation
- 1520 - Other Assets Held/Liquidation
- 1599 - Assets Held/Liquidation Resrve
Property, Plant, and Equipment 1600-1699
- 1600 - Land
- 1605 - Buildings
- 1610 - Building Improvements
- 1615 - Other Improvements
- 1620 - Furnishings and Fixtures
- 1625 - Capital Equipment
- 1630 - Vehicles
- 1632 - Library Content
- 1635 - Misc Capital Assets
- 1636 - Livestock
- 1637 - Software
- 1638 - Media
- 1640 - Library Content-Clearing
- 1650 - CIP-Budget
- 1651 - CIP-Land
- 1655 - CIP-Buildings
- 1660 - CIP-Building Improvements
- 1665 - CIP-Other Improvements
- 1670 - CIP-Furnishings and Fixtures
- 1675 - CIP-Capital Equipment
- 1680 - CIP-Vehicles
- 1685 - CIP-Software Development
- 1693 - CIP-Livestock
- 1694 - CIP-Media
- 1695 - CIP-Other
- 1696 - CIP-SAS Minor Projects
- 1697 - CIP-Retainage
- 1698 - CIP-Retainage Interest
- 1699 - CIP-Reclass
Accumulated Depreciation/Amortization 1700-1799
- 1705 - AccDepre-Buildings
- 1710 - AccDepre-Bldg Improvements
- 1715 - AccDepre-Other Improvements
- 1720 - AccDepre-Furnishing/Fixtures
- 1725 - AccDepre-Capital Equipment
- 1730 - AccDepre-Vehicles
- 1732 - AccDepre - Library Content
- 1735 - AccDepre-Miscellaneous Eqpmnt
- 1736 - AccDepre-Livestock
- 1738 - AccAmort-Media
- 1790 - AccAmort-Software
Clearing Accounts 1800-1899
- 1800 - Clearing-Cash
- 1810 - Clearing-Investment
- 1820 - Clearing-Receivable
- 1825 - Clearing-Rec Visa/Mastercard
- 1826 - Clearing-Rec Discover Card
- 1827 - Clearing-Rec American Express
- 1830 - Clearing-Inventory
- 1840 - Clearing-Prepaid and Other
- 1850 - Clearing-Assets Held/Liquidatn
- 1860 - Clearing-Property Plant Equip
- 1870 - Clearing-Accounts Payable
Liabilities 2000-2999
Accounts Payable 2000-2099
- 2000 - Accounts Payable
- 2010 - Procurement Card Payable
- 2015 - Student Fin Aid Payable
- 2020 - Other and Retainages Payable
- 2030 - Other Payroll Deducts Payable
Taxes Payable 2100-2199
- 2100 - FICA Payable
- 2105 - Federal Withholding Payable
- 2110 - Payroll Taxes Payable-Utah
- 2112 - Payroll Taxes Payable-Calif
- 2113 - Payroll Taxes Payable-CA SDI
- 2114 - Payroll Taxes Payable-Idaho
- 2116 - Payroll Taxes Payable-Hawaii
- 2118 - Payroll Taxes Payable-Illinois
- 2119 - Payroll Taxes Payable-VA
- 2130 - Sales Tax Payable - Utah
- 2132 - Sales Tax Payable - Other States
- 2140 - Property Tax Payable
- 2150 - UBIT Payable
- 2160 - Other Taxes Payable
Accrued Expenses 2200-2299
- 2200 - Accrued Liabilities
- 2210 - Accrued Payroll-Biweekly
- 2215 - Accrued Payroll-Faculty
- 2220 - Accrued Payroll Benefits
- 2230 - Accrued Vacation
- 2240 - Accrued Leases
Deposits, and Deposits Held for Others 2300-2399
- 2300 - Deposits
Annuities Payable 2400-2499
- 2400 - Annuities Payable
Loans and Notes Payable 2500-2599
- 2500 - Notes Payable
- 2510 - Notes Payable-Church
- 2550 - Capital Lease Payable
Deferred Income 2600-2699
- 2600 - Deferred Revenue
Retirement and Postretirement Benefit Obligation 2700-2799
- 2700 - Retirement Postretire Ben Obligatn
Net Assets 3000-3999
- 3500 - Beginning Net Assets
- 3600 - Net Assets-Reserve
- 3609 - Net Assets (Reserve Offset)
- 3650 - Net Asset Minimum Pension Liab
- 3659 - Change in Minimum Pension Liab