Ledger 1 is Current Unrestricted Funds—Unrestricted Revenue.
This ledger is for income only; expenditures cannot be made against this ledger. It uses subaccounts 0100 to 0675. The accounts in Ledger 1 are blocked, or organized, by type of income: tuition, student fees, indirect cost recovery, private gifts, unrestricted endowment income, investment income, other sources of income, and nonmandatory transfers. The income credited to this ledger will be appropriated as budgetary authority in Ledger 4.
Each Ledger 1 account number begins with the number 1.
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