Changes to the Chart of Accounts for FY2014

Chart of Accounts Manual

Each year the University may make certain changes to the Chart of Accounts. Suggestions are welcome from the community: send them to the Controller's Office via the University Financial Helpline. While all suggestions are considered and evaluated, not all suggested changes will be made to the COA (this may be due to conflicting or duplicate requests, regulatory requirements, etc.).

Funds

Name Changes

1000 From "State Appr, Tuition and U Fee" to "State Appr and Tuition"

New Fund Values

7130 2013C Biomed Special Purpose Revenue Bond
7131 2013D Biomed General Obligation Bonds
7132 2014A General Obligation Bonds
7608 State Appropriations 2014 (restricted Plant fund)
7721 Plant Other State Funds
7730 Plant Other Restricted
7731 Plant Other Restricted
7740 Plant Foundation
7750 Plant Federal Govt
7760 Plant Other Govt
7770 Plant Bus & Industry

Accounts

NEW ACCOUNT VALUES

110087 A/R Cash
140901 Investment in Joint Venture
200261 FN Payroll Wired Outside US
200267 Payroll Deduction - Default
210106 Accrued Payroll-27th PD
210111 Accrued Frng Benefits-27th PD
600310 NMTI - ISO Depreciation Expense
610310 NMTO ISO Depreciation Expense
700800 Salaries-27th PD Accrl-FinBdg
700801 Salaries-27th Pay Date Accrual
710800 Fringe-27th PD Accrual-FinBdg
710801 Fringe-27th Pay Date Accrual
700202 Salaries-P&A Administrative
700203 Salaries-Police
700210 Salaries-PostDoc/ReSpec-FinBd
700211 Salaries-PostDoc/Research Spec
700320 Salaries-Resident/Fell-FinBdg
700321 Salaries-Residents/Fellows
700451 Salaries-Undergrad Work Study
700452 Salaries-Pro In Trng WorkStudy
700510 Salaries-Labor Represent-FinBd
700511 Salaries-AFSCME
700512 Salaries-Teamsters
700520 Salaries-Trades-Fin Bdg Only
700521 Salaries-Trades
700530 Salaries-Temp&Casual-Fin Bdg
700531 Salaries-Temp&Casual
700551 Salaries-AFSCME Work Study
700552 Salaries-Teamsters Work Study
700700 Salaries-ConsEntry-FinBdg
700788 Salaries-Cons Entry
700999 Salaries - Dept Suspense
710202 Fringe-P&A Administrative
710203 Fringe-Police
710210 Fringe-PostDoc/ResSpec-FinBd
710211 Fringe-PostDoc/Research Spec
710320 Fringe-Resident/Fell-FinBdg
710321 Fringe-Residents/Fellows
710510 Fringe-Labor Represent-FinBd
710511 Fringe-AFSCME
710512 Fringe-Teamsters
710520 Fringe-Trades-Fin Bdg Only
710521 Fringe-Trades
710530 Fringe-Temp&Casual-Fin Bdg
710531 Fringe-Temp&Casual
710900 Fringe-Dept Susp-Fin Bdg
710999 Fringe-Dept Suspense
720328 Non-SPA Publication Costs
720329 Subject Recruitment
850000 Capital Equip – BdgDevOnly
850100 Capital Equip – Fin Bdg Only
850101 Capital Equip Purchases
850102 Capital Equip Purch Clearing
850103 Capital Equip Sale Proceeds
850104 Capital Equip Fabrication Prch
850105 Capital Equip Fab Clearing
850191 Capital Equip Consolid Purch
850193 Capital Equip Cons Proceeds-Consolidation Account
850194 Capital Equip Consolid Fabrica
890107 Amort-Bond Premium/Discount

DEFINITION CHANGES

104990 Clearing – Cash on Hand Accts
168001 Equipment Acquisitions
168005 Cap Asset Sale & Slvg Proceeds
168010 Buildings
168250 Equipment
750101 NC Computer Hardware
750199 Other NC Equip
780204 Tools
850101 Capital Equip Purchases
850102 Capital Equip Purch Clearing
850103 Capital Equip Sale Proceeds
850104 Capital Equip Fabrication Prch
850105 Capital Equip Fab Clearing
720304 SPA Publication Costs
720307 Recruitment Advertising

NAME CHANGES

830000 Cost Alloc-Supt Svc-BdgDevOnly
830100 Support Svc Units-SysW-FinBdOn
830101 Support Svc Units-Systemwide
830200 Support Svc Units-TC-FinBdgOnl
830201 Support Service Units-TC

ACCOUNT INACTIVATION

520504 Non-Rpt PI – Ext Sls Cap Asts