Revenue

Tuition

Major account classification for student tuition. No budget, payroll or accounting entries may be made to this account code.

 

Fees

Major account classification for revenues from special student fees. No budget, payroll or accounting entries may be made directly to this account code.

 

State Appropriation

Major account classification for state appropriation (general fund) revenue. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

State Appropriation - Non General Fund

Appropriation for expenditures of the university from the State of Alaska through the annual budget process from sources other than the State's general fund.

 

Federal Appropriations

Major account classification for unrestricted appropriations from Federal sources. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

City/Borough Appropriations

Major account classification for unrestricted appropriations from local government sources. Entries for budget, payroll, or accounting purposes may not be made to this account code.

 

State Grant and Contract

Major account classification for revenue from State sources. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Federal Grants and Contracts

Major account classification for revenue from Federal sources. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

City/Borough Grants and Contracts

Major account classification for revenues from local government sources. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Private Gifts, Grants and Contracts

Major account classification for current revenue from private sources. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Endowment Revenue

Major account classification for revenue from investment activities or income production activities of the endowment and similar funds (i.e., quasi-endowment funds and funds held in trust by others), and for allocation of endowment income to other restricted or designated accounts. No entries for budget, payroll or accounting purposes may be made to this account code.

 

Sales and Services of Educational Activities

Major account classification for revenues from sales and services from activities of educational departments. Account code 9904 should be used for interdepartmental sales.

 

Sales and Services of Auxiliary Services

Major account classification for sales and services of auxiliary service operations. Entries for budget, payroll or accounting purposes are not to be made to this account code.
NOTE: All revenues of the auxiliary operations should be recorded in this account code group. Graphic Services is not an auxiliary operation. Refer to the Statewide Accounting Manual for a definition of auxiliary operation.

 

Other Sources of Revenue

Major account classification for miscellaneous revenue not included in other major account codes. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Facilities and Administrative Cost Recovery

Major account classification for facilities and administrative cost recovery. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Bond Proceeds

Major account classification for bond proceeds. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Interest Income

Major account classification for interest income. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Education Savings Trust Earnings

Major account code classification for revenue from Alaska Higher Education Savings Trust (AHEST). Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Interdepartmental Revenue

Major account classification for interdepartmental revenues between individual funds or fund groups. Entries for budget, payroll or accounting purposes may not be made to this account code.

 

Interdepartmental CIP Revenue

Major account code classification used for items reported to the State of Alaska as account code 1061 for CIP. Includes construction, remodeling and major repair project salary costs and construction project administration.

 
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