Revenue Accounts

An account is a 6-digit numeric value that defines the specific type of revenue.
This listing identifies the specific revenue account number assignments it is expected you will need. It is the responsibility of the originator of the transaction to indicate the appropriate account number on all transactions.

Account Description Definition
TUITION
Charges assessed against students for credit courses and other instruction.
401001 Tuition – Undergraduate Payment for undergraduate academic instruction.
402001 Tuition – Graduate Payment for graduate academic instruction.
403001 Tuition – Law Payment for Law academic instruction only.
404001 Tuition – Forestry Payment for ESF instruction.
405001 Tuition – Other-credit Payment for tuition not specified in other categories, e.g., Tuition-Undergraduate.
406001 Tuition – Non-credit Payment for noncredit instruction.
FEES
Charges assessed against students for student activities, applications, and services excluding tuition, room and board charges.
411001 Course Fees Fee charged for courses which require special materials and/or special instructional methods depending on student’s course registration and program of study.
412001 Student Activities Fees Mandatory fee for main campus, UC part-time, and English Language Institute students.
413001 Application Fees Mandatory fee accompanying application to the University by Freshman and/or Transfer students.
414001 Program Fees-No Tuition Fee charged based on enrollment in a particular school/college or study abroad.
415001 Program Fees-Some/All Tuition Composite fee charged for a combination of services; can include tuition, room, board and student services.
416001 Instructional / Accessory Fees Fee charged for Forestry student use of University’s systems/services, i.e., Registration, Student Services, Computing and Health Services.
417001 Bursar Fees Bursar office use only – late payment fees, 12-month payment plan fees, etc.
418001 Student Fees-Other Fees Student fees not specified in other categories.
CONTRIBUTIONS
Gifts received from external sources with no expectation of something in value in return.
420955 Contributions – Gift Income Gifts from individuals, corporations, foundations etc. May be in the form of cash, securities, gifts-in-kind, etc. All contributions need to be forwarded to the Development Office.
GRANTS & CONTRACTS
Revenue from outside agencies (such as government entities, private corporations, etc.) requiring certain performance to receive the funds.
442001 Grants & Contracts Revenue Revenue from Federal, State, or Local governments as well as private entities such as corporations.
443001 Grants-O/H Recovery Overhead recovery – Federal, State, Local or private grants.
446001 Grants O/H Recovery – Other Overhead recovery – all others.
OTHER INCOME
Income received from all other sources not previously specified.
480002 Other – Fees Fee revenue not specifically identified in another category.
480003 Other – Publications Revenue from sale of publications.
480004 Other – Services-External Service revenue from external sources.
480005 Other – Rental Income Rental income from outside sources.
480006 Other – Ticket Sales Ticket sale income from external sources.
480008 Other – Contract Income Other contract income from external sources.
480009 Other – Cash Sales Non-auxiliary cash sale revenue.
480010 Other – Seminars & Workshops Income from seminars and workshops.
480011 Other – Discounts Earned Central Purchase Order Discounts.
480012 Other – Miscellaneous Income Other income not specified in another category.
480013 Other – Royalty Income Revenue from affinity card, trademark, etc.
480014 Other – Vending Income Vending revenue.
AUXILIARIES – FOR AUXILIARY USE ONLY
470001 Auxiliaries – Program Fees Room & Board Room and board fees charged to students residing in residence halls and/or participating in a meal plan.
470002 Auxiliaries – Other Fees Parking, Dome, day care center, co-curricular fees, payment plan & late fees, etc.
470003 Auxiliaries – Rental Income Income from rentals such as Schine lockers, SU managed real estate, South Campus centers, Hotel ground lease, etc.
470004 Auxiliaries – Ticket Sales Athletic event ticket sales, parking, etc.
470005 Auxiliaries – Laboratory Student health services
470007 Auxiliaries – Health-Miscellaneous Student health services
470008 Auxiliaries – Gyn Student health services
470009 Auxiliaries – Hospital Support Student health services
470010 Auxiliaries – Drugs Student health services
470011 Auxiliaries – Professional Services Student health services
470012 Auxiliaries – Contract Income Housing services
470013 Auxiliaries – Steam External Steam station
470014 Auxiliaries – Damage Charges Housing services
470015 Auxiliaries – Summer Sessions Housing services
470016 Auxiliaries – Special Programs Housing services
470017 Auxiliaries – Residential-Miscellaneous Housing services
470018 Auxiliaries – Rent-Dining Hall Dining services
470019 Auxiliaries – Cash Sales Dining services
470020 Auxiliaries – Meals-Employee Dining services
470021 Auxiliaries – Summer Conferences Dining services
470022 Auxiliaries – Catering Dining services
470023 Auxiliaries – New Text Books Bookstore
470024 Auxiliaries – Used Text Books Bookstore
470025 Auxiliaries – General Books Bookstore
470026 Auxiliaries – Office Supplies Bookstore
470027 Auxiliaries – Giftware/Accessories Bookstore
470028 Auxiliaries – Collegiate Clothing Bookstore
470029 Auxiliaries – Photography Bookstore
470030 Auxiliaries – Sundries Bookstore
470031 Auxiliaries – Service Fees Bookstore
470032 Auxiliaries – Graphics & Decor Bookstore
470033 Auxiliaries – Rental Equipment Bookstore
470034 Auxiliaries – Dining Services Dining services
470035 Auxiliaries – Art Supplies Bookstore
470036 Auxiliaries – Ladieswear Bookstore
470037 Auxiliaries – TV & Radio Athletics
470038 Auxiliaries – Guarantees Athletics
470039 Auxiliaries – Computer Supplies Bookstore
470040 Auxiliaries – Athletics-Other Athletics
470041 Auxiliaries – Computer Hardware Bookstore
470042 Auxiliaries – Magazines Bookstore
470043 Auxiliaries – Dell Computers Bookstore
470044 Auxiliaries – Seminars & Workshops Revenue from seminars & workshops.
470045 Auxiliaries – Miscellaneous Income All auxiliaries; revenue not specifically identified in another category.
470046 Auxiliaries – Royalty Income Trademark, copyright, affinity card royalties etc.
470047 Auxiliaries – Special Year End Adjustment Year end only
470048 Auxiliaries – SUpercard Income from SUper card food account activity.
INTERNAL INCOME
Income received from transactions between University departments (only).
800001 Internal Income – Program Fees Revenue from inter-departmental program fees.
800002 Internal Income – Other Fees Revenue from inter-departmental fees.
800003 Internal Income – Services Revenue from inter-departmental services.
800004 Internal Income – Fringe Benefits Revenue from inter-departmental fringe benefits recovery.
800005 Internal Income – Other Recoveries Revenue from inter-departmental other recoveries.
800006 Internal Income – Rental Income Revenue from inter-departmental rentals.
800007 Internal Income – Ticket Sales Revenue from inter-departmental ticket sales.
800008 Internal Income – Rent-Dining Hall Revenue from inter-departmental dining hall rental.
800009 Internal Income – Cash Sales Revenue from inter-departmental cash sales.
800010 Internal Income – Meals Employees Revenue from inter-departmental employee meals.
800011 Internal Income – Dining Services Revenue from inter-departmental Dining Services transactions.
800012 Internal Income – Athletics Other Revenue from inter-departmental Athletics transactions.
800013 Internal Income – Auxiliary Revenue from inter-departmental Auxiliary transactions.
800014 Internal Income – Seminars & Workshops Revenue from inter-departmental seminars and workshops.
800015 Internal Income – Copy Machines Revenue from inter-departmental copy machine use.
800016 Internal Income – Labor Physical plant – revenue from inter-departmental labor.
800017 Internal Income – Material Revenue from inter-departmental Physical Plant materials.
800018 Internal Income – Overhead Revenue from inter-departmental Physical Plant overhead.
800019 Internal Income – Miscellaneous Revenue from inter-departmental miscellaneous transactions.
800020 Internal Income – Publications Revenue from inter-departmental Publications transactions.
800021 Internal Income – Discounts Earned Revenue from inter-departmental discounts.
800022 Internal Income – Maintenance Physical Plant Revenue from inter-departmental Physical Plant maintenance transactions.
800028 Internal Income – Postage Revenue from inter-departmental postage.
800029 Internal Income – Catering Revenue from inter-departmental catering.
OTHER ACCOUNTS – NOT TO BE USED BY CAMPUS Please call the Comptroller’s Office at x3765 if you think you have a need to use
420006 Contributions – Accrual Year end
420060 Contributions – Clearing Account Development
441001 State Appropriation Sponsored accounting
444001 State/Local Forestry Fees – Ed Sponsored accounting
445956 Grants – Investment Income Sponsored accounting
450950 Investment Income Treasurer’s office
460819 Realized Gains – Investment Income Treasurer’s office
460889 Realized Gains on Investments Treasurer’s office
491889 Unrealized Gains Investments Treasurer’s office
480015 Other – Sale of Fixed Assets Excess property / property management
800023 Pell Grants (3480144) Sponsored accounting, General accounting, Bursar office
800024 Other Private Grants & Contracts General accounting
800025 Private Gifts General accounting
800026 Endowment Income From Investments Treasurer’s office, General accounting