FAS User's Manual Table of Contents 

[Click for Numeric List]
 

Alphabetical List:
A | B | C | D | E | F | G-I | L | M | N | P | R | S | T | U-W
 
Click an item below to display details to the right.
Account Control Information 
1100-1999 Assets 
2000-2999 Liabilities 
3000-3999 Fund Balances 
4000-4999 Fund Additions 
5000-5999 Fund Deductions 
9000-9999 Summary Controls
 
A 
2100-2199 Accounts payable & accrued expenses   
1300-1399 Accounts receivable  
2120-2129 Accrued expenses  
1630 Accrued income  
1790-1793 Accumulated depreciation  
2400-2499 Advances & deposits from third parties  
3900 Agency and misc. fund balances  
3710 Annuity income fund balances  
1740-1750 Art & books assets  
1100-1999 Assets
 
To Top
 
B 
5220 Beneficiaries, payments to 
2550-2569 Bonds payable 
1740-1750 Books & art assets 
91nn Budget summary, current year 
92nn Budget summary, future year
 
To Top
 
C 
1100-1199 Cash assets 
2800-2899 Clearing accounts 
5200-5299 Contractors, payments to 
4200-4299 Contracts, gifts, grants 
5460 Cost of defaulted loans 
3200-3400 Current funds restricted (fund balances)  
31nn Current funds unrestricted (fund balances) 
91nn Current year budget summary
 
To Top
 
D 
5500-5599 Debit distributions, investment income  
5600-5699 Debit distributions, losses on 
4700-4749 Debt retirement 
5700-5799 Deductions, plant fund 
5460 Defaulted loans, cost of 
1620-1629 Deferred charges 
2200-2279 Deferred revenue 
1790-1793 Depreciation, accumulated 
5200-5299 Donors, payments to 
1390-1399 Doubtful accounts receivable allowance 
1900-1999 Due from other funds/fund groups 
2900-2999 Due to other funds/fund groups
 
To Top
 
E 
96L0 Encumbrance summary  
3600 Endowment principal (fund balance)  
1730 Equipment assets 
95L0 Expense summary
 
To Top
 
F 
5471 FISAP - interest write off  
4000-4999 Fund additions 
3000-3999 Fund balances 
5000-5999 Fund deductions  
5400-5499 Fund deductions, loans  
5300-5399 Fund deductions, other  
4750-4799 Funds invested in physical properties expended for additions  
92nn Future year budget summary
 
To Top
 
G-I  
4600-4699 Gains on investment transactions & credit distributions  
4200-4299 Gifts, grants, contracts  
5200-5299 Grantors, payments to  
1800-1899 Internal loans (assets)  
2700-2799 Internal loans (liabilities)  
1500-1599 Inventories  
4500-4599 Investment income additions/credit distributions  
5500-5599 Investment income debit distributions  
5600-5699 Investment transactions, losses on  
1200-1299 Investments
 
To Top
 
L 
2000-2999 Liabilities  
228M-229M Liability of mergers to accounts invested in mergers  
3720 Life income balance funds 
4400-4499 Loan fund additions  
35nn Loan fund balances 
5400-5499 Loan fund deductions  
1800-1899 Loans, internal (assets)  
2700-2799 Loans, internal (liabilities)  
5600-5699 Losses on investment transactions & debit distributions
 
To Top
 
M 
40nn Mandatory transfers (credit account control)  
50nn Mandatory transfers (debit account control)  
228M-229M Mergers, liability  
2540-2549 Mortgages payable
 
To Top
 
N 
3000-3999 Net assets (fund balances) 
41nn Nonmandatory transfers (credit account control)  
51nn Nonmandatory transfers (debit account control)  
2510 Notes payable  
1400-1499 Notes receivable
 
To Top
 
P 
2100-2199 Payables  
5200-5299 Payments to donors, grantors, contractors  
4750-4799 Physical properties, invested for additions  
1700-1799 Plant assets  
5700-5799 Plant fund deductions  
38nn Plant fund balances 
1610-1619 Prepaid expenses/insurance
 
To Top
 
R 
1300-1399 Receivables  
4700-4749 Renewals & renovation  
3200-3400 Restricted current fund balances  
93L0 Revenue Summary
 
To Top
 
S 
2600-2699 Self-insurance liability  
5470 Small Balance P&I Write Off  
9000-9999 Summary Controls  
1600 Suspense 
3Fnn System-maintained fund balance
 
To Top
 
T 
2400-2499 Third-party advances & deposits  
23nn Third-party payer settlements  
40nn Transfers, mandatory (credit account control)  
50nn Transfers, mandatory (debit account control)  
41nn Transfers, nonmandatory (credit account control)  
51nn Transfers, nonmandatory (debit account control)
 
To Top
 
U-W 
4700-4749 Unexpended plant funds  
31nn Unrestricted current fund balances  
5471 Write-offs, FISAP interest  
5470 Write-offs, small balance P&I
 
To Top