SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
  9SALE 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.
  9602 Educational Testing Fees - Revenue from standard academic testing such as the ACT, SAT, or GED for students or prospective students.
  9603 Lab Testing Fees - Fees charged for providing lab-testing services.
  9604 Soil Testing Fees - Fees charged for providing soil-testing services.
  9605 Other Testing Fees - Fees charged for providing testing services incidental to instruction, research or public service other than lab testing or soil testing.
  9610 Course and Use Fees - Course or use fees charged to nonstudents, such as for workshops or seminars.
  9612 Food Sales - Instructional Program - Revenue from food service sales codes, which exist to provide an instructional experience for students.
  9616 Child Care - Instructional Program - Revenue from childcare service sales codes, which exist to provide an instructional experience for students.
  9622 Other Farm/Agricultural Sales - Revenue from the sale of dairy products, crops or other farm commodities incidentally related to the conduct of research.
  9623 Meat Sales - Revenue from the sale of meat products incidentally related to the conduct of research.
  9624 Livestock Sales - Revenue from the sale of livestock incidentally related to the conduct of research.
  9628 Museum Sales - Revenue from sales at museum incidentally related to the conduct of public service.
  9629 Performing Arts Sales - Revenue from plays, musical productions, concerts, dance and other performing art productions of the university's teaching departments. This account code is not to be used for contracted entertainment.
  9630 Publication Sales - Revenue from the sale of publications.
  9635 Materials Fees - Revenue from the sales of materials.
  9640 Other Nondepartment Sales and Services - Revenues from other sales and services not covered by other specific account codes above.
SALES AND SERVICES OF AUXILIARY SERVICES
  9AUXRV 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.
  9702 Aux Housing/Meal Allowance - Contra - Contra-Revenue account used to offset Auxiliary Housing and Meal revenue in total. Entry by Statewide Controller's Office only.
  9703 Housing Deposit Forfeiture - Revenue derived from forfeiture of housing deposits by employees, students and others.
  9704 Housing Damage/Vandalism Charges - Revenue derived from room damage charges and/or other damage assessments.
  9705 Housing Application Fees - Revenue derived from housing application fees.
  9706 Housing Laundry Revenue - Revenue derived from laundry machine usage and from other laundry sales and service fees.
  9707 Pet Fees (Housing) - Revenue derived from charges to renters to allow pets in rental property.
  9708 Housing Utility Fees - Revenue derived from utility fees charged to housing residents.
  9709 Housing Key Replacement - Revenue derived from any charges or assessments made for lock/key repairs or replacement.
  9710 Housing-Sundry Sales - Revenue derived from over the counter sales.
  9715 Housing Apartment Fees - Revenue derived from use of apartments during the fall and spring semesters.
  9716 Housing Residence Hall Fees - Revenue derived from use of residence hall rooms during the fall and spring semester.
  9717 Housing Property Rental Fees - Revenue derived from rental of property by faculty and staff.
  9720 Housing Summer Fees - Students - Revenue derived from students taking classes and/or residing on campus during the summer sessions.
  9721 Housing Summer Fees/Conferences - Revenue derived from individuals participating in university-sponsored conferences.
  9722 Housing Fees From Campus Departments - Revenue derived from group billings to campus departments for non-credit conferences/workshops/seminars, etc. (for example: RAHI, Upward Bound, Music Camp, Elderhostel) and from other billings to departments where the department records the cost of the accommodation.
  9723 Housing Summer Fees - Bed Tax – Revenue derived from individuals participating in non-university sponsored conferences. Revenue is subject to bed tax.
  9725 Student Union User Fees - Students – User fee revenues from students for student union and recreation programs and facilities operated as auxiliary operations. User fees are general usage fees charged for admission to the student union facility.
  9726 Student Union User Fees – Depts. – User fee revenues from other university departments for student union and recreation programs and facilities operated as auxiliary operations. User fees are general usage fees charged for admission to the student union facility.
  9727 Student Union User Fees - Other – User fee revenues from sources other than students or university departments for student union and recreation programs and facilities operated as auxiliary operations. User fees are general usage fees charged for admission to the student union facility.
  9730 Auxiliary - Miscellaneous Revenue - Auxiliary revenue not specifically identified in other revenue account codes
  9731 Vending Machine Revenue - Auxiliaries - Revenue from the use of vending or coin-operated machines other than laundry machines, managed by auxiliary operations.
  9732 Rent/Lease Aux Fac for Non-Aux Activity – Revenue derived from short-term rents and long-term leases of space within auxiliary operated facilities (including housing facilities), where the nature of the tenant’s usage differs from that of the auxiliary program’s usage. For example, a bank long term leases space within a student union to provide banking services to both public and students, or community job service offices lease a unit within a housing apartment complex for offering employment assistance to both university and public communities.
  9733 Special Event Receipts - Revenue derived from gate receipts for special events offered by auxiliary operated programs. For example, dances offered within an auxiliary operated student union program; a barbecue offered within a housing program for its incoming occupants.
  9739 Student Transportation Fee - Revenue derived from fees charged to students for campus transportation (shuttle buses).
  9740 Food Service and Meal/Board Program Revenue - Revenue derived from food service programs and/or meal/board programs.
  9741 Food Service and Meal/Board Revenue Offset - Non-cash sales. Used to track meals provided at no charge, such as student meal credits, replacement meals, donated meals, promotionally discounted meals, etc.: the redemption of meal tickets previously in a packet, or the sales of meals that will be later journal vouchered to departments. The transactions recorded in this account offset the gross revenues recorded to account code 9740.
  9742 Food Service Walk-in or Non Plan Sales - Revenues derived from food service meal sales of a walk-in nature or for those not participating within a meal/board plan program.
  9743 Food Svc Catering – Non Univ Depts. - Revenues derived from meal, snack and refreshment catering services provided by an auxiliary food service operation to non-university departments.
  9744 Food Svc Catering – Univ Depts. - Revenues derived from meal, snack and refreshment catering services provided by an auxiliary food service operation to other university departments.
  9745 Auxiliary Parking Fees - Revenue from the sale of parking decals. For use in auxiliary funds only. Use 9822 for unrestricted fund revenue.
  9746 Auxiliary Parking Garage - Revenue earned from daily parking garage charges. For use in auxiliary funds only.
  9747 Auxiliary Parking Citation Fees - Revenue from the collection of parking fines. For use in auxiliary funds only. Use 9822 for unrestricted fund revenues.
  9748 Auxiliary Daily Parking Permit Fees - Revenue from the sale of daily parking permits. For use in auxiliary funds only. Use 9822 for unrestricted fund revenue.
  9749 Auxiliary Parking Meter Revenue - Revenue from operation of parking meters. For use in auxiliary funds only. Use 9822 for unrestricted fund revenues.
  9764 Electronics Sales - Revenue derived from the sale of electronic items TO OTHER UNIVERSITY DEPARTMENTS.
  9765 Insignia Sales - Revenue derived from the sale of insignia items TO OTHER UNIVERSITY DEPARTMENTS.
  9766 Software/Peripheral Sales - Revenue derived from the sale of software/peripheral TO OTHER UNIVERSITY DEPARTMENTS.
  9770 Student Health Center Fees - Revenue derived from fees charged to students for health coverage – physical exams, family planning, treatment of illness, etc.
  9771 X-Ray/Lab Fees - Revenue derived from x-rays and laboratory analysis.
  9772

Prescription Drugs - Revenue derived from sale of prescription drugs to students.

 
  9773 Other Health Center Fees - Revenue derived from other health center activities.
  9786 Graduation Sales - Revenue derived from sales of graduation supplies and items.
  9787 Electronics Sales - Revenue derived from the sale of electronic items.
  9788 Insignia Sales - Revenue derived from the sale of insignia items.
  9789 Software/Peripheral Sales - Revenue derived from the sale of software/peripherals.
  975X The following subgroup of accounts is to be used to record sales of auxiliary operations to other university departments.
  9751 Gift Sales - Revenue derived from the sale of gift items TO OTHER UNIVERSITY DEPARTMENTS.
  9752 Newspaper and Periodical Sales - Revenue derived from the sale of newspapers and periodicals TO OTHER UNIVERSITY DEPARTMENTS.
  9753 Clothing Sales - Revenue derived from the sale of clothing TO OTHER UNIVERSITY DEPARTMENTS.
  9754 Paperback Sales - Revenue derived from the sale of paperbacks TO OTHER UNIVERSITY DEPARTMENTS.
  9755 Textbook Sales - Revenue derived from the sale of textbooks TO OTHER UNIVERSITY DEPARTMENTS.
  9756 Trade Book Sales - Revenue derived from the sale of trade books TO OTHER UNIVERSITY DEPARTMENTS.
  9757 Supply Sales - Revenue derived from the sale of supplies TO OTHER UNIVERSITY DEPARTMENTS.
  9758 Sundry Sales - Revenue derived from the sale of candy, food, tobacco, drugs or other similar items TO OTHER UNIVERSITY DEPARTMENTS.
  9759 Equipment Sales - Revenue derived from the sale of equipment TO OTHER UNIVERSITY DEPARTMENTS.
  9761 Other Auxiliary Revenue from Departments - Revenue generated from sales of auxiliary goods and/or services TO OTHER UNIVERSITY DEPARTMENTS.
  9762 Daily Parking Permit Sales - Revenue derived from sale of daily parking permits TO OTHER UNIVERSITY DEPARTMENTS.
  9763 Department Access Permit Sales - Revenue derived from sale of parking department access permits TO OTHER UNIVERSITY DEPARTMENTS.
  979X The following subgroup of accounts is to be used to record sales of auxiliary operations to other than university departments.
  9790 Auxiliary Carryforward - Excess revenue from the prior year available for expenditures in the current year. For reporting purposes only - revenue reversed in final cycle of current year.
  9791 Gift Sales - Revenue derived from the sale of gift items.
  9792 Newspaper and Periodical Sales - Revenue derived from the sale of newspapers and periodicals.
  9793 Clothing Sales - Revenue derived from the sale of clothing.
  9794 Paperback Sales - Revenue derived from the sale of paperbacks.
  9795 Textbook Sales - Revenue derived from the sale of textbooks.
  9796 Trade Book Sales - Revenue derived from the sale of trade books.
  9797 Supply Sales - Revenue derived from the sale of supplies.
  9798 Sundry Sales - Revenue derived from the sale of candy, food, tobacco, drugs or other similar items.
  9799 Equipment Sales - Revenue derived from the sale of equipment.