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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 - Miscellaneous Equipment
  • 1636 - Livestock
  • 1637 - Software
  • 1638 - Films
  • 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
  • 1693 - CIP-Livestock
  • 1694 - CIP-Films
  • 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-Films
  • 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