FAS User's Manual Table of Contents

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Numerical List:
1 | 2 | 3 | 4 | 5 | 9

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Account Control Information
 
1 
1100-1999 Assets 
1100-1199 Cash 
1200-1299 Investments 
1300-1399 Receivables 
1400-1499 Notes receivable 
1500-1599 Inventories 
1600-1699 Suspense, prepaid expenses, deferred charges, & accrued income 
1700-1799 Plant assets 
1800-1899 Internal loans 
1900-1999 Due from other funds or fund groups
 

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2 
2000-2999 Liabilities 
2100-2199 Accounts payable & accrued expenses 
2200-2279 Deferred revenue 
228M-229M Liability of mergers to accounts invested in mergers 
23nn Third-party payer settlements 
2400-2499 Advances & deposits from third parties 
2500-2599 Notes, mortgages, bonds payable 
2600-2699 Self-insurance liability 
2700-2799 Internal loans 
2800-2899 Clearing accounts 
2900-2999 Due to other funds or fund groups
 
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3 
3000-3999 Fund Balances (net assets) 
3Fnn System-maintained fund balance 
31nn Current Funds Unrestricted 
3200 Current Funds Restricted -- Federal Grants and Contracts 
3300 Current Funds Restricted -- Non-Federal Gifts, Grants and Contracts 
3400 Current Funds Restricted -- Restricted Endowment Income 
35nn Loan Funds 
3600 Endowment Principal 
37nn Annuity and Life Income Funds 
38nn Plant Funds 
3900 Agency Funds and Miscellaneous
 
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4 
4000-4999 Fund Additions 
40nn Mandatory transfers (credit account control) 
41nn Nonmandatory transfers (credit account control) 
4200-4299 Gifts, grants, contracts 
4300-4399 Other additions 
4400-4499 Loan fund additions 
4500-4599 Investment income additions/credit distributions 
4600-4699 Gains on investment transactions and credit distributions 
4700-4749 Unexpended plant funds, renewals & renovation, debt retirement 
4750-4799 Invested in physical properties expended for additions 
4800-4899 Invalid 
4900-4999 Invalid
 
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5 
5000-5999 Fund Deductions 
50nn Mandatory transfers (debit account control) 
51nn Nonmandatory transfers (debit account control) 
5200-5299 Payments to donors, grantors, contractors 
5300-5399 Other deductions 
5400-5499 Loan fund deductions 
5450-5459 Cost of Loan Principal & Interest Cancelled 
5460 Cost of Defaulted Loans in Principal and Interest Assigned and Accepted by the United States 
5470 Small Balance P & I Write Off 
5471 FISAP - Interest Write Off 
5500-5599 Investment income debit distributions 
5600-5699 Losses on investment transactions & debit distributions 
5700-5799 Plant fund deductions 
5800-5899 Invalid 
5900-5999 Invalid
 
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9 
9000-9999 Summary Controls 
91nn Current Year Budget Summary 
92nn Future Year Budget Summary 
93L0 Revenue Summary 
95L0 Expense Summary 
96L0 Encumbrance Summary
 
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