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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
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
1002-03 Deposits
Account series are:
- B4001 - B4004 Key Deposits
- B4100 Family Housing Deposits
- B4200 Student Safekeeping
- B4900 Other Deposits
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