General Ledger Account Codes
Liabilities (B0000-B7999)
Code | Title | |
---|---|---|
B1703 | Supplemental Retirement Plan Liability Short Term | |
B1803 | Supplemental Retirement Plan Liability Long Term | |
B1990 | Compensated Absence Liability |
Compensated Absences Liability |
B1991 | Deferred Compensated Liability (Unfunded) |
Deferred Comp Liability (Unfunded) |
B1992 | Employee Termination Liability |
Employee Termination Liability |
Code | Title | |
---|---|---|
B2002 | Oregon Department of Energy (ODE) State Energy Loan Program (SELP) Loans Payable |
Create account code at all other institutions to standardize accounting for SELP loan liability. |
B2052 | Capital Leases Payable - ST | |
B2055 | Installment Purchase Payable - ST | |
B2060 | Lease Liability - ST |
To record short-term lease liabilities in the central reporting fund associated with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit. |
B2070 | SBITA Liability - ST |
Account for short-term liabilities related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit. |
B2102 | Capital Leases Payable |
Capital Leases Payable |
B2105 | Installment Purchase Payable - LT | |
B2110 | Lease Liability - LT |
To record long-term lease liabilities in the central reporting fund associated with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit. |
B2120 | SBITA Liability - LT |
Account for long-term liabilities related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit. |
B2711 | Tax Exempt Line of Credit Payable - Short Term | |
B2712 | Tax Exempt Line of Credit Payable - Long Term | |
B2718 | Taxable Line of Credit Payable - Short Term | |
B2719 | Taxable Line of Credit Payable - Long Term |
Code | Title | |
---|---|---|
B3000 | Bonds Payable |
Bonds Payable |
Code | Title | |
---|---|---|
B4001 | Key Deposits |
Key Deposits |
B4100 | Family Housing Deposits |
Rental Deposits |
B4120 | Other Rental Deposits |
Other Rental Deposits |
B4200 | Student Safekeeping |
Student Safekeeping |
Code | Title | |
---|---|---|
B5002 | Student Information System (SIS) Cash Clearing |
SIS Cash Clearing |
B5201 | Undistributed Indirect Cost Credits |
Undist Indirect Cost Credits |
B5801 | Undistributed Income |
Undistributed Income |
B5845 | Grant & Contract Deferred Revenue |
Create new account for use with the Grant Billing module of Banner. This code representing the deferred revenue account. |
B5846 | Grant & Contract Unapplied Payments |
Create new account for use with the Grant Billing module of Banner. This code representing the unapplied payments account. |
B5847 | Grant & Contract Payment Holding |
Create new account for use with the Grant Billing module of Banner. This code representing the payment holding account. |
B5901 | Accrued Undistributed Income |
Accrued Undistr Income |
Code | Title | |
---|---|---|
B7051 | Due To Internal Bank-Internal Loans |
Due To Internal Bank-Internal Loans |
B7061 | Due To Internal Bank-Internal Loans Premium/Discount |
Due To Int Bank-Int Loans Prem/Disc |
Control Accounts (C0000-C9999)
Code | Title | |
---|---|---|
C0010 | Actual Revenue Control |
Actual Revenue Control |
Fund Balance (D0000-D9999)
Code | Title | |
---|---|---|
D0010 | Fund Balance |
Fund Balance |
D0050 | Institution Contributed Capital |
Inst Contributed Capital |
Fund Additions (E0000-E9999)
Code | Title | |
---|---|---|
E0001 | Fund Additions From Other Funds |
Fund Additions From Other Funds |
E0002 | Fund Additions From Proprietary Funds |
Fund Addtns From Proprietary Funds |
E1001 | Net Investment in Plant (NIP) Change in Fixed Assets |
NIP Change in Fixed Assets |
E2000 | Fund Additions for Bonded Debt |
To establish the account code for any fund additions that are related to bonded debt for XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS. |
E2500 | Fund Additions for Internal Loans |
No Definition Available |
E3000 | Fund Additions for State Energy Loan Program (SELP) Loans |
Create new account code for fund additions related to SELP loans |
E3500 | Fund Additions: Change in Accounting Principle |
Fund Deductions (F0000-F9999)
Code | Title | |
---|---|---|
F0001 | Fund Deductions To Other Funds |
Fund Deductions To Other Funds |
F0002 | Fund Deductions To Reserves |
Fund Deductions To Reserves |
F2000 | Fund Deductions for Bonded Debt |
To establish the account code for any fund deductions that are related to bonded debt such as XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS. |
F2500 | Fund Deductions for Internal Loans |
No Definition Available |
F3000 | Fund Deductions for State Energy Loan Program (SELP) Loans |
Create new account code for fund deductions related to SELP loans |
F3500 | Fund Deductions: Change in Accounting Principle |