THE UNIVERSITY OF MEMPHIS GENERAL LEDGER Updated 10/15/12

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1 GENERAL LEDGER Updated 10/15/12 Account Title Pred ASSETS Cash and Cash Equivalents 11 N D 1100 Claim on Cash N D Claim on Cash N D Cash in Bank General Operation Y D Cash in Bank UOM Disbursement Y D Cash in Bank Bursar Disbursement Y D Cash in Bank Payroll Y D Cash in Bank - Bursar Clearing Y D Cash in Bank Touchnet Y D Cash in Bank-UofM Disb FRS account Y D 1120 Cash in Savings N D Cash in Savings Y D 1130 Petty Cash and Change Funds N D Petty Cash Bursar Y D Petty Cash Fund Y D Petty Cash Fund Y D Petty Cash Fund Y D 1140 Cash on Deposit With Others N D Cash on Deposit With St Treasurer Y D Cash on Deposit With TSSBA Y D 1150 Local Government Investment Pool N D Local Government Investment Pool Y D 1190 Other Cash N D Other Cash Y D 11A Noncurrent Cash and Cash Equivalent 0 11 N D 11B Deposit with Trustees 0 11 N D 120 Investments 11 N D 1200 US Government Securities N D US Government Securities Y D 1210 Corporate Stocks N D Corporate Stocks Y D 1220 Corporate Bonds N D Corporate Bonds Y D 1240 Commercial Paper N D Commercial Paper Y D Commercial Paper Cash Eq Y D 1250 Equity Mutual Funds N D Equity Mutual Funds Y D 1260 Bond Mutual Funds N D Bond Mutual Funds Y D 1270 Certificates of Deposit N D Certificates of Deposit Y D 1290 Other Investments N D Other Investments Y D 12A Noncurrent Investments 0 11 N D 130 Receivables 11 N D 1300 Appropriation Receivable N D Appropriation Receivable Y D Due from Primary Government Y D 1310 Notes Receivable N D Notes Receivable Y D 1320 Student Receivables N D Student Receivables Y D

2 GENERAL LEDGER Updated 10/15/12 Account Title Pred AR Regist Prior Yrs Y D AR Regis Summer Y D AR Regis Fall Y D AR Regis Spring Y D AR Other Student Fees Y D AR Def Registration Y D AR Returned Checks Y D AR Returned Ck Fine Y D AR Library Fines Y D AR PO Box Rent Res Y D AR Bookstore 3rd Party Y D AR Fogelman MBA Prog Y D AR Written Off Y D Fed Title IV Student Aid Y D Title IV Dept Education Y D AR PC191 UM Employee Y D AR Employee DiscUM Y D AR Employee DiscOther Y D AR Employe Disc UT Y D AR Direct Loan DOE Y D AR Staff Scholarship Y D AR Child Care Y D AR Penalties Y D AR Executive MSN Program Fee Y D AR Study Abroad Y D AR Dining-Vending Spending Plan Y D AR Bookstore Financial Aid Y D 1330 Non Student Receivables N D Non Student Receivables Y D AR Fedex Institute Y D AR Employee Nonbilled Y D AR Manual Checks Pr Y D AR Other A Billed Y D AR Salary Overpayments Y D AR Wilson Conference Center Group Y D AR Continuing Education Y D AR Internships Y D AR Neuropsych Lab Y D AR Law Review Y D AR Children School Y D AR Helmsman Y D AR Psychological Service Center Y D AR Speech and Hearing Center Y D AR Cobra Subsidy Y D 1340 Grant and Contract Receivables N D Grant and Contract Receivables Y D Grant and Contract Rcvb Unbilled Y D Grant and Contract Rcvb Billed Y D Grant and Contract Rcvb FRS Conv Y D 1350 Travel Advances Receivables N D Travel Advances Receivables Y D 1380 Other Receivables N D Other Receivables Y D Supply Advances Receivables Y D

3 GENERAL LEDGER Updated 10/15/12 Account Title Pred Rents Receivables Y D New Faculty Emergency Receivable Y D 1390 Allowance for Doubtful Accounts N C Allowance for Doubtful Accounts Y C Allowance Registration Prior Yrs Y C Registration Fees - Current Year Y C Allowance Deferred Registration Y C Allowance Returned Checks Y C Allowance Returned Ck Fine Y C Allowance Other Student Fees Y C Allowance Library Fines Y C Allowance PO Box Rent Res Y C Allowance Bookstore 3rd Party Y C Allowance Fogelman MBA Prog Y C Allowance Fedex Institute Y C Allowance Other A Billed Y C Allowance Salary Overpayments Y C Allowance Wilson Conf Center Y C Allowance Continuing Education Y C Allowance Internships Y C Allowance Neuropsych Lab Y C 13A Noncurrent Receivables 0 11 N D 140 Loan Receivables 11 N D 1400 Loan Receivables N D Loan Receivables Y D Loan Receivable Advances Y D Principal Receivable Y D Loans Receivable Nursing Y D Perkins Deferred 40 pct Adjusted Y D Perkins Assinged to US Dept of Ed Y D Accrued Interest Receivable Y D Nursing 10 pct Cancellation Y D Nursing 15 pct Cancellation Y D Nursing 20 pct Cancellation Y D Nursing Death Cancellation Y D Nursing Disability Cancellation Y D Nursing Bankruptcy Cancellation Y D Defense Teaching 10pct Cancellation Y D Defense Teaching 15pct Cancellation Y D Defense Military 12pct Cancellation Y D Perkins Teaching 15pct Cancellation Y D Perkins Teaching 20pct Cancellation Y D Perkins Teaching 30pct Cancellation Y D Perkins Military 12pct Cancellation Y D Perkins Death Cancellation Y D Perkins Disability Cancellation Y D Perkins Bankruptcy Cancellation Y D Perkins Other Cancellation Y D Perkins Law Enforcement 15pct Cncl Y D Perkins Law Enforcement 20pct Cncl Y D Perkins Law Enforcement 30pct Cncl Y D Perkins Military 12.5 pct Cancel Y D Perkins Med Tech 15pct Cancellation Y D Perkins Med Tech 20pct Cancellation Y D

4 GENERAL LEDGER Updated 10/15/12 Account Title Pred Perkins Med Tech 30pct Cancellation Y D Special Educ Teaching 15pct Cncl Y D Special Educ Teaching 20pct Cncl Y D Special Educ Teaching 30pct Cncl Y D Loan Allowance for Doubtful Account Y C Interest Allow for Doubtful Account Y C 150 Inventories 11 N D 1500 Inventories N D Inventories Y D Inv Stand By Oil Supply Y D Physical Plant Y D 160 Prepaid Exp and Deferred Charges 11 N D 1600 Prepaid Expense N D Prepaid Expense Y D MCO Travelennium Y D Prepaid Expense Other Y D Restricted Prepaid Y D 1610 Deferred Charges N D Deferred Charges Y D 1640 Suspense N D Suspense Y D Suspense Development Y D One Time Payment Suspense Y D Benefits and Deductions Suspense Y D 1650 Clearing Accounts N D Unapplied Payments Clearing Y D Payroll Clearing Y D Undistributed Salary Clearing Y D rd Party Clearing Y D Cash Reimbursement Clearing Y D Returned Check Clearing Y D Cash Net AR Clearing Y D Student Services Clearing Y D Athletic Clearing Y D Installment Payment Clearing Y D Cash Net Payment Clearing Y D Travel Advance Clearing Y D Travel Reimbursement Clearing Y D FRS Conversion Clearing Y D Tiger Club Clearing Y D Annual Fund Gift Clearing Y D Campus Recreation Clearing Y D University Parking Clearing Y D Advancement Clearing Y D Alternative Loan Clearing Y D Unapplied Financial Aid Clearing Y D Bursar AP Clearing Y D Bursar AR Refunds Y D Touchnet Payment Clearing Y D AR Conversion Clearing Y D Deposit Payable Clearing Y D Fringe Benefits Clearing Y D Supply Advance Clearing Y D Supply Reimbursement Clearing Y D

5 GENERAL LEDGER Updated 10/15/12 Account Title Pred Credit Card Payment Y D TCS POP/ARC Checks Clearing Y D Web Credit Card Pmt Clearing Y D Web Check Payment Clearing Y D Marketplace Charge Pmt Clearing Y D Marketplace Check Payment Clearing Y D Admissions Check Payment Clearing Y D New Employee AR Payment Clearing Y D Speech and Hearing Center Clearing Y D HHS Letter Of Credit Y D NSF Letter Of Credit Y D ED Letter Of Credit Y D USGS Ltr Of Credit Y D NARC Letter Of Cred Y D DOE Letter Of Credit Y D NGSC Letter Credit Y D Invoice Clearing Account Y D Misc Adjustment Clearing Y D GA Waiver Clearing Y D TBR UT Dependent Waiver Clearing Y D Unidentified Traffic Fines Y D Banner Grants Conversion Y D 1660 Default Accounts N D Default Accounts Y D 1690 Other N D Other Y D 170 Pledges Receivable 11 N D 1700 Pledges Receivable N D Pledges Receivable Y D Pledges Allow for Doubtful Account Y C 171 ital s 11 N D 1710 Land N D Land Y D 1720 Improvements and Infrastructure N D Improvements and Infrastructure Y D 1729 Accum Depre for Improve and Infras N C Accum Depre for Improve and Infras Y C 1730 Buildings N D Buildings Y D 1739 Accum Depreciation for Buildings N C Accum Depreciation for Buildings Y C 1740 Equipment N D Equipment Y D 1749 Accum Depreciation for Equipment N C Accum Depreciation for Equipment Y C 1750 Library Holdings N D Library Holdings Y D 1759 Accum Depre for Library Holdings N C Accum Depre for Library Holdings Y C 1760 Intangible s N D Intangible s Y D 1769 Accum Amortization for Software N C Accum Amortization for Software Y C 1770 Construction in Progress N D

6 GENERAL LEDGER Updated 10/15/12 Account Title Pred Construction in Progress Y D 17A Noncurrent Pledges Receivable 0 11 N D 180 Other s 11 N D 1800 Other s N D Other s Y D On Deposit With State Y D On Deposit With TSSBA Y D On Deposit With Other Y D 18A Noncurrent Other s 0 11 N D 190 Accrued Interest Receivable 11 N D 1900 Accrued Interest Receivable N D Accrued Interest Receivable Y D Other Accrued Receivable Y D YE Accrued Receivables Y D LIABILITIES Accounts Payable 21 N C 2100 Accounts Payable N C AP Vendors N C AP Staples Y C AP Regions Bank Y C AP WH Tax Y C AP Unclaimed Check Y C AP Unclaimed Payroll Checks Y C Alien Student Fin Aid WH Y C AP Natl Student Exchange Prog Y C AP Acc Pers Svcs Y C AP Parcel Post Y C Prior Year Accounts Payable Y C Sales Tax Payable Y C Other Payable Y C 220 Accrued Liabilities 21 N C 2200 Payroll Withholdings N C AP Social Security Y C AP Fica Medicare Y C AP Withholding Tax Y C Fica Match Tiaa Y C AP Med Fica Y C AP Group Insurance Y C AP Universal Life Y C Perma Plan Y C Optional Life & Accd Y C AP Dental Insurance Y C AP Vision Insurance Y C HMO Prucare Y C AP United Way Y C AP Amer Cancer Society Y C AP Community Health Y C AP Uncf Y C AP Tennessee Wildlife Federation Y C AP Tax Deferred Annuity Y C AP 401K Deferred Compensation Y C AP ROTH 401K Y C AP 457 Deferred Compensation Y C

7 GENERAL LEDGER Updated 10/15/12 Account Title Pred K Loan Repayment Y C AP UOM Foundation Y C AP Garnishments Y C AP Matcu Y C AP TIAA Ltd Insurance Y C Provident Opt Term Y C ITT Hartford Ltd Y C AP Medical Exp Remb Y C AP Dependent Daycare Y C Medamerica Ltd Insurance Y C AP Cancer Insurance Y C AP US Savings Bonds Y C AP Books From Birth Y C AP Black United Fund of Tennessee Y C AP National Craniofacial Assoc Y C AP Change is Possible Y C AP You Have the Power Y C AP AAUP Y C AP Special Kids Inc Y C AP TSEA Dues Y C AP Best Prepaid Tuition Y C AP TIS Refunds Y C AP EMployee Nonbilled Y C AP Retirement Match TIAA Y C AP Earned Income Credit Y C AP Community Shares Y C AP Automatic Deposit Checking Y C AP Automatic Deposit Savings Y C 2300 Payroll Payable Employers Share N C AP Benefits No Charge Y C AP Social Security Y C AP Fica Medicare Y C Retire Match TIAA Y C Retire Match ING Y C Retire Match Valic Y C AP Group Insurance Y C Retire Match TCRS Y C Benefits No Charge Y C AP 401K Match Y C AP Death Benefits Y C AP TIS Refunds Y C Fica Match-TIAA Y C AP Dental Insurance Y C 2400 Accrued Payroll Salary N C Accrued Payroll Salary Y C Accrued Payroll Salary Manual Y C 2420 Accrued Benefits N C Accrued Benefits Y C 2430 Accrued Interest N C Accrued Interest Y C 2490 Other Accrued Liabilities N C Other Accrued Liabilities Y C 22A Noncurrent Accrued Liabilities 21 N C 250 Student Deposits 21 N C

8 GENERAL LEDGER Updated 10/15/12 Account Title Pred 2500 Student Deposits N C Student Deposits Y C Art Inter Deposits Y C Adv Student Fees Y C Special Deposits Y C Miscellaneous Deposits Y C Key Deposit Y C Debit Card Deposits Y C Special Psy Deposits Y C Law School Seat Deposits Y C Learning Plus Test Y C Child Care Deposits Y C Tiger Funds Gift Card Y C Dual Enrollment Deposits Y C Dining Dollars Y C 2540 Other Deposits N C Deposits Payable Y C 260 Long Term Debt 21 N C 2600 Notes Payable N C Notes Payable Y C 2610 Lease Payable N C Lease Payable Y C 2620 Bonds Payable N C Bonds Payable Y C 2630 Commercial Paper Payable N C Commercial Paper Payable Y C 2640 Loans Payable N C Loans Payable Y C 2650 Other Long Term Debt N C Other Long Term Debt Y C 2660 Bond Premiums/Discounts N C Bond Premiums/Discounts Y C 26A Current Portion Long Term Debt 21 N C 270 Due to Grantors 21 N C 2700 Due to Grantors N C Due to Grantors Y C 27A Noncurrent Due to Grantors 21 N C 280 Deferred Revenue 21 N C 2800 Deferred Revenue N C Deferred Revenue Y C Def Rev Taxable Season Ticket Sales Y C Def Rev Taxable Event Sales Y C Def Rev Sales Tax Paid Y C Def Rev Non-Taxable Parking Y C Def Non Taxable Misc Revenues Y C Def Rev-Undistributed Cash Receipts Y C Deferred Revenue - Fixed Fee Y C HHS Letter of Credit-Undist Receipt Y C NSF Letter of Credit-Undist Receipt Y C ED Letter of Credit-Undist Receipt Y C USGS Ltr of Credit-Undist Receipt Y C NARC Ltr of Credit-Undist Receipt Y C DOE Letter of Credit-Undist Receipt Y C NGSC Ltr of Credit-Undist Receipt Y C

9 GENERAL LEDGER Updated 10/15/12 Account Title Pred UofM Foundation-Undist Receipts Y C Unapplied Travel Payments Y C 28A Noncurrent Deferred Revenue 21 N C 290 Compensated Absences 21 N C 2900 Compensated Absences N C Compensated Absences Y C 29A Noncurrent Compensated Absences 21 N C 2A0 Accrued Interest Payable 21 N C 2A00 Accrued Interest Payable 2A0 21 N C Accrued Interest Payable 2A00 21 Y C 2B0 Other Liabilities 21 N C 2B00 Other Liabilities 2B0 21 N C Other Liabilities 2B00 21 Y C Accounts Payable Clearing 2B00 21 Y C Grant Payment Suspense 2B00 21 Y C Accrued OPEB Liability 2B00 21 Y C 2BA Noncurrent Other Liabilities 21 N C 2C0 Deposits Held in Custody for Others 21 N C 2C00 Deposits Held in Custody for Others 2C0 21 N C Deposits Held in Custody for Others 2C00 21 Y C 310 Control Accounts 31 N C 3011 Revenue Control N C 3012 Prior Year Revenue Control N C 3013 Budgeted Revenue Control N D 3014 Prior Yr Budgeted Revenue Control N D 3021 Expenditure Control N D 3022 Prior Year Expenditure Control N D 3023 Budgeted Expenditure Control N C 3024 Prior Year Budget Expend Control N C 3031 Transfer Control N D 3032 Prior Year Transfer Control N D 3033 Budgeted Transfer Control N C 3034 Prior Year Budget Transfer Control N C 3041 Encumbrance Control N D 3042 Prior Year Encumbrance Control N D 3043 Reserve for Encumbrances N C 3044 Prior Year Reserve for Encumb Ctrl N C 3048 Reservation Control N D 3049 Reserve for Reservations N C 3051 Budgeted Change to Net s N D 3052 Prior Yr Budget Chg Net Ctl N D Fund ances Unrestricted Net s 41 Y C 400 Invested in s Net of Debt 41 Y C 4000 italized Equity Account Y C 410 Restricted Net s 41 N C 4100 Restricted Non Expendable N C Scholarships and Fellowships Y C Research N C Instructional Department Uses N C Other Y C 4200 Restricted Expendable N C

10 GENERAL LEDGER Updated 10/15/12 Account Title Pred Scholarships and Fellowships Y C Research Y C Instructional Department Uses Y C Loans Y C ital Projects Y C Debt Service Y C Other Y C 940 Fund Additions 94 N C 9400 Fund Additions N C Current Funds Y C Restricted Funds Y C Contribution from US Government Y C Addition to Permanent Endowment Y C Unexpended Funds Y C Renewal and Replacement Y C Retirement of Indebtedness Y C Investment in Plant Y C Equipment Usage Charge Y C TSSBA Borrowing Y C Other Borrowing Y C Principal Collected Y C Other Additions Y C Other Additions Y C Prior Period Adjustment Y C 960 Fund Deductions 96 N D 9600 Fund Deductions N D italized Expended for Plant Y D Disposal or Sale of s Y D Cumulative Chg in g Principle Y D Principal Pmts for Long Term Debt Y D Principal Pmts for ital Leases Y D Incr or Decr in Designated Alloc Y D Increase in Indebtedness Y D Other Fund Deductions Y D Other Fund Deductions Y D

11 Account Title Pred REVENUES 50 Tuition and Fees Mandatory Fees 51 N C 5100 In State Tuition N C 5100A In State Tuition Regular Term N C In State UG Tuition Regular Term 5100A 51 Y C In State GR Tuition Regular Term 5100A 51 Y C In State Law Tuition Regular Term 5100A 51 Y C In State UG Tuition Reg Term Waived 5100A 51 Y C In State Law Tuition Reg Term Waive 5100A 51 Y C Remedial Development Contra Regular 5100A 51 Y D 5100B In State Tuition Summer Term N C In State GR Tuition Pre Season 5100B 51 Y C In State UG Tuition Summer Term 5100B 51 Y C In State GR Tuition Summer Term 5100B 51 Y C In State Law Tuition Summer Term 5100B 51 Y C In State UG Tuition Sum Term Waived 5100B 51 Y C Remedial Development Contra Summer 5100B 51 Y D In State UG Tuition Pre Session 5100B 51 Y C In State GR Tuition Pre Session 5100B 51 Y C 5100C In State Tuition RODP N C In State UG Tuition RODP Regular 5100C 51 Y C In State GR Tuition RODP Regular 5100C 51 Y C In State UG Tuition RODP Summer 5100C 51 Y C In State GR Tuition RODP Summer 5100C 51 Y C 5100D Institution Online Tuition Fees N C UMOnline UG Tuition Regular 5100D 51 Y C UMOnline GR Tuition Regular 5100D 51 Y C UMOnline UG Tuition Summer 5100D 51 Y C UMOnline GR Tuition Summer 5100D 51 Y C 5105 Out of State Tuition N C 5105A Out of State Tuition Regular Term N C Out of State UG Tuition Regular 5105A 51 Y C Out of State GR Tuition Regular 5105A 51 Y C Out of State Law Tuition Regular 5105A 51 Y C Out of State UG Tuition Reg Waived 5105A 51 Y C Out of State GR Tuition Reg Waived 5105A 51 Y C 5105B Out of State Tuition Summer Term N C Out of State UG Tuition Summer 5105B 51 Y C Out of State GR Tuition Summer 5105B 51 Y C Out of State Law Tuition Summer 5105B 51 Y C Out of State UG Tuition Sum Waived 5105B 51 Y C Out of State GR Tuition Sum Waived 5105B 51 Y C 5105C Out of State Tuition RODP N C Out of State Tuition RODP Regular 5105C 51 Y C Out of State Tuition RODP Summer 5105C 51 Y C 5105D Out of State Tuition erate N C Out of State UG erate Regular 5105D 51 Y C Out of State GR erate Regular 5105D 51 Y C Out of State UG erate Summer 5105D 51 Y C Out of State GR erate Summer 5105D 51 Y C Out of State RODP erate Regular 5105D 51 Y C Out of State RODP erate Summer 5105D 51 Y C 5110 Debt Service Fees N C 5110A Debt Service Fees N C

12 Account Title Pred Debt Service Fees Regular Term 5110A 51 Y C Debt Service Fees Summer Term 5110A 51 Y C 5115 Program Service Fee N C 5115A Program Service Fee N C Program Access Fees Regular Term 5115A 51 Y C Program Service Fees Summer Term 5115A 51 Y C 5120 Technology Access Fees N C 5120A Technology Access Fees N C Technology Access Fees Regular Term 5120A 51 Y C Technology Access Fees Summer Term 5120A 51 Y C 5125 Student Activity Fees N C 5125A Student Activity Fees N C Student Activity Fees Regular Term 5125A 51 Y C Student Activity Fees Summer Term 5125A 51 Y C 5131 Facilities Fee N C 5131A Facilities Fee N C Facilities Fee Regular Term 5131A 51 Y C Facilities Fee Summer Term 5131A 51 Y C 5132 Sustainable Campus Fee N C 5132A Sustainable Campus Fee N C Sustainable Campus Fee Regular Term 5132A 51 Y C Sustainable Campus Fee Summer Term 5132A 51 Y C 5133 International Education Fee Y C 5133A International Education Fee Y C International Educ Fee Regular Term 5133A 51 Y C International Educ Fee Summer Term 5133A 51 Y C 515 Nonmandatory Fees 51 N C 5150 Institution Online Course Fees N C 5150A Institution Online Course Fees N C UMOnline UG Course Fees Reg 5150A 51 Y C UMOnline UG Course Fees Sum 5150A 51 Y C UMOnline GR Course Fees Reg 5150A 51 Y C UMOnline GR Course Fees Sum 5150A 51 Y C UMOnline UG Maintenance Regular 5150A 51 Y C UMOnline UG Maintenance Summer 5150A 51 Y C UMOnline GR Maintenance Regular 5150A 51 Y C UMOnline GR Maintenance Summer 5150A 51 Y C 5155 RODP Fees N C 5155A RODP Fees N C RODP Fees Regular Term 5155A 51 Y C RODP Fees Summer Term 5155A 51 Y C 5160 CEU Student Fees N C 5160A CEU Student Fees N C Non credit Fees 5160A 51 Y C Non credit Fees 5160A 51 Y C Non credit Fees 5160A 51 Y C Contracted Training 5160A 51 Y C Non credit Fees ROCE 5160A 51 Y C ROCE Online Course Fees 5160A 51 Y C Third Party Billing 5160A 51 Y C Community Music Summer 5160A 51 Y C Community Music Fall 5160A 51 Y C Community Music Spring 5160A 51 Y C 5165 Specialized Academic Course Fees N C 5165A Specialized Academic Course Fees N C

13 Account Title Pred FCBE UG Course Fees Regular Term 5165A 51 Y C FCBE GR Course Fees Regular Term 5165A 51 Y C FCBE UG Course Fees Summer Term 5165A 51 Y C FCBE GR Course Fees Summer Term 5165A 51 Y C CSD Acad Course Fees - Regular Term 5165A 51 Y C CSD Acad Course Fees - Summer Term 5165A 51 Y C Engr Acad Course Fees Regular Term 5165A 51 Y C Engr Acad Course Fees Summer Term 5165A 51 Y C Broadcast and Film Course Fees Reg 5165A 51 Y C Broadcast and Film Course Fees Sum 5165A 51 Y C Nursing Acad Course Fees-Reg Term 5165A 51 Y C Nursing Acad Course Fees-Sum Term 5165A 51 Y C Educ Acad Course Fees Regular Term 5165A 51 Y C Educ Acad Course Fees - Summer Term 5165A 51 Y C Law Library Fees Regular Term 5165A 51 Y C Law Library Fees Summer Term 5165A 51 Y C 5170 Application Fees N C 5170A Application Fees N C Undergraduate Admission Fees 5170A 51 Y C UG Admission Processing Charge 5170A 51 Y D Graduate Admission Fees 5170A 51 Y C GR Admission Processing Charge 5170A 51 Y D Law Application Fees 5170A 51 Y C Law Application Processing Charge 5170A 51 Y D Application Fees 5170A 51 Y C 5175 Late Registration Fees N C 5175A Late Registration Fees N C Late Registration Fees 5175A 51 Y C 5180 Other Nonmandatory Fees N C 5180A Other Nonmandatory Fees N C Material Fees Regular Term 5180A 51 Y C Material Fees Summer Term 5180A 51 Y C Late Payment Fees 5180A 51 Y C Installment Plan Fees 5180A 51 Y C Installment Plan Late Payment Fees 5180A 51 Y C U Of M Diplomas 5180A 51 Y C Returned Check Fees 5180A 51 Y C Executive MBA Fees 5180A 51 Y C IMBA Prog Fees 5180A 51 Y C Processing Fees 5180A 51 Y C Testing Fees 5180A 51 Y C Other Student Fees 5180A 51 Y C Natl Student Exchange Fees 5180A 51 Y C Library Fines 5180A 51 Y C Lost Book Replacement 5180A 51 Y C Locker Fees 5180A 51 Y C Music Instrument 5180A 51 Y C Clinical Practicum 5180A 51 Y C Add On Teacher Endrs 5180A 51 Y C Nte Ppst Test Scores 5180A 51 Y C Applied Music Fee Regular Term 5180A 51 Y C Applied Music Fee Summer Term 5180A 51 Y C Dissertation Microfilming Fees 5180A 51 Y C Credit Evaluation UG 5180A 51 Y C Intl Processing Fee 5180A 51 Y C

14 Account Title Pred Compass Retest Fee 5180A 51 Y C Mous Cert Exam 5180A 51 Y C Credit By Exam Fees 5180A 51 Y C Placement Exam Fees 5180A 51 Y C Mail Shipping and Handling Fees 5180A 51 Y C Law Library Fees Regular Term 5180A 51 Y C Law Library Fees Summer Term 5180A 51 Y C Washington Internship Program Fee 5180A 51 Y C Executive MSN Fees 5180A 51 Y C Education Practicum Supervision Fee 5180A 51 Y C Credit Evaluation GR 5180A 51 Y C Recital Fees 5180A 51 Y C State Appropriations State Appropriation 52 N C 5200 State Appropriation N C 5200A State Appropriation for Operations N C State Appropriation for Operations 5200A 52 Y C 5200B State Appropriation for ital N C State Appropriation for ital 5200B 52 Y C Federal Grants and Contracts Federal Grants and Contracts 53 N C 5300 Federal Grants and Contracts N C 5300A Federal Grants and Contracts N C Federal Grants and Contracts 5300A 53 Y C Federal Program Administration 5300A 53 Y C Federal Direct Program Support 5300A 53 Y C Federal Residual ance 5300A 53 Y C 5300B Indirect Cost Recovery N C Indirect Cost Recovery 5300B 53 Y C State Grants and Contracts State Grants and Contracts 54 N C 5400 State Grants and Contracts N C 5400A State Grants and Contracts N C State Grants and Contracts 5400A 54 Y C State Program Administration 5400A 54 Y C State Direct Program Support 5400A 54 Y C State Residual ance 5400A 54 Y C 5400B Indirect Cost Recovery N C Indirect Cost Recovery 5400B 54 Y C Local Grants and Contracts Local Grants and Contracts 55 N C 5500 Local Grants and Contracts N C 5500A Local Grants and Contracts N C Local Grants and Contracts 5500A 55 Y C Local Program Administration 5500A 55 Y C Local Direct Program Support 5500A 55 Y C Local Residual ance 5500A 55 Y C 5500B Indirect Cost Recovery N C Indirect Cost Recovery 5500B 55 Y C Private Grants and Contracts Private Grants and Contracts 56 N C 5600 Private Grants and Contracts N C 5600A Private Grants and Contracts N C Private Grants and Contracts 5600A 56 Y C Private Program Administration 5600A 56 Y C

15 Account Title Pred Private Direct Program Support 5600A 56 Y C Private Residual ance 5600A 56 Y C 5600B Indirect Cost Recovery N C Indirect Cost Recovery 5600B 56 Y C Private Gifts Private Gifts 57 N C 5700 Private Gifts N C 5700A Private Cash Gifts N C Cash Gifts Alumni 5700A 57 Y C Cash Gifts Other Individuals 5700A 57 Y C Cash Gifts Foundations 5700A 57 Y C Cash Gifts Corporations 5700A 57 Y C Cash Gifts Other Sources 5700A 57 Y C Cash Gifts Research Foundation 5700A 57 Y C 5700B Private Inkind Gifts N C GIK Alumni 5700B 57 Y C GIK Other Individuals 5700B 57 Y C GIK Foundations 5700B 57 Y C GIK Corporations 5700B 57 Y C GIK Other Sources 5700B 57 Y C 5700C Private Noncash Gifts N C Noncash Gifts Alumni 5700C 57 Y C Noncash Gifts Other Individuals 5700C 57 Y C Noncash Gifts Foundations 5700C 57 Y C Noncash Gifts Corporations 5700C 57 Y C Noncash Gifts Other Sources 5700C 57 Y C Sales and Services of Edu Act Sales and Services of Education Act 58 N C 5820 Sales and Services of Education Act N C 5820A Sales and Services of Education Act N C Sales and Services Non Taxable 5820A 58 Y C Sales and Services A Non Taxable 5820A 58 Y C Sales and Services B Non Taxable 5820A 58 Y C Sales and Services C Non Taxable 5820A 58 Y C Sales and Services D Non Taxable 5820A 58 Y C Sales and Services E Non Taxable 5820A 58 Y C Sales and Services F Non Taxable 5820A 58 Y C Sales and Services G Non Taxable 5820A 58 Y C Sales and Services H Non Taxable 5820A 58 Y C Sales and Services I Non Taxable 5820A 58 Y C Laboratory Fees 5820A 58 Y C Prescription Drugs 5820A 58 Y C Hearing Aids 5820A 58 Y C Speech and Language Diagnostics 5820A 58 Y C Speech and Language Therapy 5820A 58 Y C Pre School Therapy 5820A 58 Y C Aphasia Therapy 5820A 58 Y C Fluency Therapy 5820A 58 Y C Esophogeal Voice 5820A 58 Y C Aural Rehab Therapy 5820A 58 Y C Earmolds 5820A 58 Y C Audiology Diagnostics 5820A 58 Y C Medicaid Write offs 5820A 58 Y D UOM Student Write offs 5820A 58 Y D Insurance Adjustments 5820A 58 Y D

16 Account Title Pred Special Project Write Offs 5820A 58 Y D Bookstore Financial Aid Advance 5820A 58 Y D Sales and Services Taxable 5820A 58 Y C Sales Tax Paid 5820A 58 Y D Sales and Services A Taxable 5820A 58 Y C Sales and Services B Taxable 5820A 58 Y C Sales and Services C Taxable 5820A 58 Y C Sales and Services D Taxable 5820A 58 Y C Sales and Services E Taxable 5820A 58 Y C Orchestra 5820A 58 Y C Opera 5820A 58 Y C Youthwind Ensemble 5820A 58 Y C Faculty Ensemble 5820A 58 Y C Jazz Ensemble 5820A 58 Y C Commission Earned 5820A 58 Y C Other Sources 59 Investment Income 5A 5A0 Investment Income 5A N C 5A00 Investment Income 5A0 5A N C 5A00A Investment Income 5A00 5A N C Interest Income 5A00A 5A Y C Dividends Income 5A00A 5A Y C Other Investment Income 5A00A 5A Y C Endowment Income 5A00A 5A Y C 5A00B Investment Expense 5A00 5A N C Investment Expense 5A00B 5A Y C 5A00C Realized Gains and Losses 5A00 5A N C Realized Gains and Losses 5A00C 5A Y C 5A00D Unrealized Gains and Losses 5A00 5A N C Unrealized Gains and Losses 5A00D 5A Y C Loan Fund Additions 5B 5B0 Loan Fund Additions 5B N C 5B00 Loan Fund Additions 5B0 5B N C 5B00A Loan Fund Additions 5B00 5B N C Loan Fund Additions 5B00A 5B Y C Auxiliary Rev Generating Activities 5C 5C1 University Service Court 5C N C 5C10 University Service Court 5C1 5C N C 5C10A University Service Court 5C10 5C N C USC Routine Rental 5C10A 5C Y C USC Bookstore Commission 5C10A 5C Y C USC Other Commission 5C10A 5C Y C 5C2 Food Service 5C N C 5C20 Food Services 5C2 5C N C 5C20A Food Services 5C20 5C N C Food Services Commission 5C20A 5C Y C 5C3 Student Housing 5C N C 5C30 Student Housing 5C3 5C N C 5C30A Student Housing 5C30 5C N C Routine Rental 5C30A 5C Y C Deposit Forfeiture 5C30A 5C Y C Damage Charges 5C30A 5C Y C Coke Commission 5C30A 5C Y C Canteen Commission 5C30A 5C Y C Special Rental University 5C30A 5C Y C

17 Account Title Pred Special Term Rental 5C30A 5C Y C FR 1st Rental 5C30A 5C Y C Installment Plan Fee 5C30A 5C Y C Installment Plan Late Payment Fee 5C30A 5C Y C Special Rental Non University 5C30A 5C Y C 5C4 Parking 5C N C 5C40 Parking 5C4 5C N C 5C40A Parking 5C40 5C N C Parking Decals for Faculty Staff 5C40A 5C Y C Parking Garage for Faculty Staff 5C40A 5C Y C Parking Garage Daily 5C40A 5C Y C Parking Decals 5C40A 5C Y C Parking Meters 5C40A 5C Y C Parking Fines 5C40A 5C Y C Parking TVs 5C40A 5C Y C Parking Revenue Refund 5C40A 5C Y C Parking Garage Daily 5C40A 5C Y C Parking Sales Tax 5C40A 5C Y D 5C5 Vending 5C N C 5C50 Vending 5C5 5C N C 5C50A Vending 5C50 5C N C Vending Canned 5C50A 5C Y C Vending Snacks 5C50A 5C Y C Vending Commissions 5C50A 5C Y C Vending Copier 5C50A 5C Y C Vending Copier Taxable 5C50A 5C Y C Sales Tax Paid 5C50A 5C Y D 5C9 Other 5C N C 5C90 Rental Properties 5C9 5C N C 5C90A Rental Properties 5C90 5C N C Property Rental 5C90A 5C Y C Nonoperating Grants and Contracts 5D 5D1 Nonoperating Grants and Contracts 5D N C ital Grants and Gifts 5E 5E1 ital Grants and Gifts 5E N Additions to Permanent Endowments 5F 5F1 Additions to Permanent Endowments 5F N C Nonoperating Gifts 5G 5G1 Nonoperating Gifts 5G N C Nonoperating Other Revenue Sources 5H 5H1 Nonoperating Other Revenue Sources 5H N C Other ital Revenues 5J 5J1 Other ital Revenues 5J N C Sales and Services of Other Act 5K 5K1 Sales and Services of Other Activit 5K N C 5800 Intercollegiate Athletics 5K1 5K N C 5800A Ticket Sales K N C Season Ticket Sales Taxable 5800A 5K Y C Individual Ticket Sales Taxable 5800A 5K Y C Individual Event Taxable 5800A 5K Y C Parking Permits 5800A 5K Y C Other Taxable Services 5800A 5K Y C Post Season Tickets Taxable 5800A 5K Y C Season Ticket Comps Taxable 5800A 5K Y C Sales Tax Paid - Athletics 5800A 5K Y C

18 Account Title Pred Individual Event Non Taxable 5800A 5K Y C Season Ticket Comps Non Taxable 5800A 5K Y C Individual Game Comps 5800A 5K Y C Individual Event Comps 5800A 5K Y C Post Season Tickets 5800A 5K Y C Other Sales - Non Taxable 5800A 5K Y C Other Sales A - Non Taxable 5800A 5K Y C Other Sales B - Non Taxable 5800A 5K Y C Other Sales C - Non Taxable 5800A 5K Y C Other Sales D - Non Taxable 5800A 5K Y C Other Sales E - Non Taxable 5800A 5K Y C 5800B Game Guarantees K N C Game Guarantees 5800B 5K Y C Post Season Guarantees 5800B 5K Y C 5800C Conference Distributions K N C Conference Distributions 5800C 5K Y C Conference RadioTV Distributions 5800C 5K Y C 5800D Radio TV Special Event Revenues K N C Radio Revenues 5800D 5K Y C TV Revenues 5800D 5K Y C Post Season TV 5800D 5K Y C Media Guides 5800D 5K Y C Advertising Revenues 5800D 5K Y C Other Sponsorship 5800D 5K Y C 5800E Other Collegiate Athletics K N C Postage Handling Charges 5800E 5K Y C Athletics Licensing Revenue 5800E 5K Y C Athletics Access Fees 5800E 5K Y C 5800F Student Athletic Fees K N C Student Athletic Fees 5800F 5K Y C 5850 Child Care Center 5K1 5K N C 5850A Child Care Center K N C Child Care Fees 5850A 5K Y C Late Pickup Fees 5850A 5K Y C 5860 Sales and Services of Other Act 5K1 5K N C 5860A Sales and Services of Other Act K N C Licensing Royalty Revenues 5860A 5K Y C Other Sales Non Taxable 5860A 5K Y C Other Sales A - Non Taxable 5860A 5K Y C Other Sales B - Non Taxable 5860A 5K Y C Other Sales C - Non Taxable 5860A 5K Y C Univ Facilities Rental Non Taxable 5860A 5K Y C Conference Fees Non Taxable 5860A 5K Y C Equipment Rental Non Taxable 5860A 5K Y C Vendor Fees Non Taxable 5860A 5K Y C Technical Service Fees Non Taxable 5860A 5K Y C Parking Fees Non Taxable 5860A 5K Y C Catering WCCG Non Taxable 5860A 5K Y C Admissions Non Taxable 5860A 5K Y C USPS Service Station Rental NonTax 5860A 5K Y C PO Box Rental NonTax 5860A 5K Y C Key Replacement NonTax 5860A 5K Y C rd Party Agreement 5860A 5K Y C Salvage Sales 5860A 5K Y C Other Sales - Taxable 5860A 5K Y C

19 Account Title Pred Other Sales A - Taxable 5860A 5K Y C Other Sales B - Taxable 5860A 5K Y C Other Sales C - Taxable 5860A 5K Y C Sales Tax Paid 5860A 5K Y C Univ Facilities Rental Taxable 5860A 5K Y C Equipment Rental Taxable 5860A 5K Y C Vendor Fees Taxable 5860A 5K Y C Technical Service Fees Taxable 5860A 5K Y C Parking Fees Taxable 5860A 5K Y C Catering WCCG Taxable 5860A 5K Y C Local Telephone Taxable 5860A 5K Y C Long Distance Telephone Taxable 5860A 5K Y C Chucalissa Apparel Revenue 5860A 5K Y C Chucalissa Book Revenue 5860A 5K Y C Chucalissa Jewelry Revenue 5860A 5K Y C Chucalissa Music Revenue 5860A 5K Y C Chucalissa Other Revenue 5860A 5K Y C Chucalissa Consignment Sales 5860A 5K Y C

20 Account Title Pred SALARIES AND BENEFITS 610 Salaries 61 N D 6110 Administrative Salaries N D Administrative Y D Prior Project Administrative Y D Administrative FacultyChairs Y D Adminstrative Executives Y D Non Budget Salaries, AdminProf Y D Administrative VBP Y D Support Pay AdminProf Y D Interim Pay Administrative Y D Summer Other Compensation Y D Budget Advances AdminProf Salaries Y D Salary Lapse AdminProf Y D Grants Recovery AdminProf Y D Undistributed Salary Budget Y D Administrative Cell Phone Allowance Y D Longevity AdminProf Y D One Time Bonus Y D Admin Salary Payment Prior Year Y D Other Adjustment AdminProf Y D AdminProf Salary Deceased Emp Y D One Time Payment Suspense Y D 6120 Faculty and Academic Salaries N D Academic Faculty Y D Prior Project Academic Y D Academic Faculty Chairs Y D RODP Academic Y D Non Budgeted Salaries, Academic Y D Academic Faculty VBP Y D Support Pay Academic Y D Interim Pay Academic Y D Temporary Instructor Non Credit Y D Temporary Instructor Credit Y D Summer Other Y D Summer Administrative Pay Y D Summer Credit Instruction Y D Academic Graduate Assistants Y D Budget Advances Academic Salaries Y D Salary Lapse Academic Y D Grants Recovery Academic Y D Undistributed Salary Budget Y D Academic Cell Phone Allowance Y D Academic Temporary Post Retirement Y D Longevity Academic Y D One Time Bonus Y D Academic Salary Prior Year Y D Other Adjustments Academic Y D Academic Salary Deceased Employee Y D 6130 Support and Clerical Salaries N D Support Clerical Salaries Y D Prior Project Support Clerical Y D Monthly Support Clerical Y D Non Budget Sal ClericalSuppport Y D Support Clerical VBP/RIF Y D

21 Account Title Pred Support Pay Support Clerical Y D Interim Pay Support Clerical Y D Budget Advances Clerical Salaries Y D Salary Lapse SupportClerical Y D Grants Recovery SupportClerical Y D Undistributed Salary Budget Y D Support Cell Phone Allowance Y D Shift Differential Y D Overtime Support Clerical Y D Support Clerical Temporary Employee Y D Longevity Support Clerical Y D One Time Bonus Y D Support Clerical Salary Prior Year Y D Other Adj Support Clerical Y D Support Clerical Deceased Employee Y D 6140 Student Salaries and Wages N D Student Assistants Hourly Y D Student Assistants Monthly Y D Non Budgeted Salaries Students Y D Student Salary Payment Prior Year Y D Other Adj Student Assistants Y D 6160 Professional Support Salaries N D Other Miscellaneous Earnings Y D Employee Awards Y D Housing Y D Charges to be Moved to Operating Y D Professional Support Y D Prior Project Professional Support Y D Non Budget Salary Prof Support Y D Coaches Y D Assistant Coaches Y D Professional Support VBP/RIF Y D Support Pay Professional Support Y D Interim Pay Professional Support Y D Administrative Graduate Assistants Y D Budget Advance Professional Support Y D Salary Lapse Professional Support Y D Grants Recovery Prof Support Y D Undistributed Salary Budget Y D Professional Cell Phone Allowance Y D Prof Support Temporary Employees Y D Longevity Professional Support Y D One Time Bonus Y D Prof Support Salary Prior Year Y D Other Adj Prof Support Y D Prof Support Deceased Employee Y D 620 Employee Benefits 62 N D 6200 Employee Benefits Budget N D Employee Benefits Budget Pool B D Benefits Clearing Y D 621 Retirement 62 N D 6210 TCRS Retirement N D TCRS Retirement Y D 6220 ORP Retirement N D ORP Retirement Y D

22 Account Title Pred 623 FICA 62 N D 6230 FICA N D FICA Y D 6240 Medicare FICA N D Medicare FICA Y D 625 Group Insurance 62 N D 6250 Group Insurance N D Group Insurance Y D Other Insurance Y D 626 Unemployment Compensation 62 N D 6260 Unemployment Compensation N D Unemployment Compensation Y D 627 Employee Scholarships 62 N D 6270 Employee Scholarships N D PC191 UOM Y D Emp Discounts UOM Spouse Dependent Y D Emp Disc Other Inst Spouse Depend Y D Staff Scholarship Y D VBP Tuition Assistance Y D 628 Compensated Absences 62 N D 6288 Compensated Absences N D Compensated Absences Y D 629 Other Employee Benefits 62 N D 6290 Other Employee Benefits N D K Match Y D Other Benefits Y D Privilege Tax Y D Post-Retirement Health Insurance Y D Benefits and Deductions Suspense Y D Fringe Benefits Allocation Y D Fringe Benefits Expense Y D Fringe Benefits Expense Over Short Y D Fringe Benefits Terminal Leave Y D Budget Control Benefits Y D EXPENSES Travel 71 N D 7300 Travel Budget N D Travel Budget Pool B D 7310 Individual Instate Travel N D Individual Instate Travel Y D 7320 Individual Out of State Travel N D Individual Out of State Travel Y D Individual Out of Country Travel Y D 7330 Teams or Groups Instate Travel N D Teams or Groups Instate Travel Y D 7340 Teams or Groups Out of State Travel N D Teams or Groups Out of State Travel Y D Team or Group Out of Country Travel Y D 7350 Visitors Instate Travel N D Visitors Instate Travel Y D 7360 Visitors Out of State Travel N D Visitors Out of State Travel Y D Visitors Out of Country Travel Y D 7370 Moving Expenses N D

23 Account Title Pred Moving Expenses Y D 7380 Athletic Recruitment Travel N D Athletic Recruitment Travel Y D Athletic Recruitment Out of Country Y D 7390 Other Travel N D Other Travel Y D 740 Operating Expenses 74 N D 7400 Operating Expense Budget N D Operating Expense Budget Pool B D 741 Printing Duplicating and Film Proc 74 N D 7411 Printing of Supplies by UOM N D Printing of Supplies by UOM Y D 7412 Printing of Supplies Outside UOM N D Printing of Supplies Outside UOM Y D 7413 Duplicating and Copying by UOM N D Duplicating and Copying by UOM Y D 7414 Duplicating and Copying Outside UOM N D Duplicating and Copying Outside UOM Y D 7415 Film Processing N D Film Processing Y D 7416 Printing of Publications by UOM N D Printing of Publications by UOM Y D 7417 Printing of Publication Outside UOM N D Printing of Publication Outside UOM Y D 7419 Other Printing Duplic and Film Proc N D Other Printing Duplic and Film Proc Y D 742 Communications and Shipping Costs 74 N D 7421 Communications and Shipping Costs N D Telephone Local Charges Y D Cellphone Y D Cellphone Overage Y D 7422 Telephone Long Distance N D Telephone Long Distance Y D Cellphone Long Distance Y D 7423 Postal Charges N D Postal Charges Y D 7424 Freight and Express Charges N D Freight and Express Charges Y D 7425 Cable Television N D Cable Television Y D 7426 Telephone Installation N D Telephone Installation Y D 7429 Other Comm and Shipping Costs N D Other Comm and Shipping Costs Y D 743 Maintenance Repairs by Others 74 N D 7431 Equipment Maintenance N D Equipment Maintenance Y D 7432 Building Maintenance N D Building Maintenance Y D 7433 Maintenance of Grounds N D Maintenance of Grounds Y D 7439 Other Maintenance and Repairs N D Other Maintenance and Repairs Y D PP Direct Charge Utilities Y D PP Direct Charge Maintenance Repair Y D