Oregon State University

1002 Liabilities

Fiscal Operations Manual
Section 1000: General Ledger Account Codes
Effective: 01/01/2003
Revised: 08/27/2010

 

1002-01 Accounts Payable

Account series are:

  • B0001 Accounts Payable - SYSTEM USE ONLY
  • B0200 Taxes Payable
  • B0300 Miscellaneous Accounts Payable

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1002-02 Salaries and Wages

Account series are:

  • B1100 Accrued S & W Payable
  • B1200 P/R Withholding/OPE Payable
  • B1300 HRIS Payroll Clearing
  • B1900 S & W Year-End Accruals

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1002-03 Deposits

Account series are:

  • B4001 - B4004 Key Deposits
  • B4100 Family Housing Deposits
  • B4200 Student Safekeeping
  • B4900 Other Deposits

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1002-04 Undistributed of Unearned Income

This represents cash received from a third party in advance of earning the funds as revenue. Examples include:

  • Summer camp fees received in one fiscal year for a camp being held in the following fiscal year.

These receipts should be recorded as a balance sheet liability. Use account code B5801 for year end accrual entries.

Account series include:

  • B5100 Prepaid Tuition and Fees
  • B5201 Undistributed Indirect Cost Credits
  • B5800 Miscellaneous Undistributed Income

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