Transcription of Appendix – Definitions of Account Codes
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Appendix – Definitions of Account Codes
Appendix Definitions of Account Codes December 2012 1 Table of Contents CATEGORY PAGE NUMBER INTRODUCTION 2 CODING STRUCTURE 3 FUNDS AND TRANSACTION Codes 4 ASSETS 5 FIXED ASSETS 7 BUDGETING ACCOUNTS AND OTHER DEBITS 9 LIABILITIES 10 BUDGETING ACCOUNTS AND OTHER CREDITS 13 RESERVES AND FUND BALANCE 14 REVENUES - MAJOR CLASS 15 REVENUES - SUFFIX 22 EXPENDITURES - FUNCTION 24 EXPENDITURES - OBJECT/ACTIVITY 33 EXPENDITURES - PROGRAM 47 EXPENDITURES - GRANT code 49 Appendix Definitions of Account Codes December 2012 2 INTRODUCTION The purpose of this section is to provide the reader with an overview of the required coding structure; the graphic display and Definitions which follow should be used for that purpose.
Account Name/Description . 200 Fixed Assets - Those assets which the LEA intends to hold or continue in use over a long period of time. 210 Land 211 7x, 8x, 91 Land - A fixed asset account used to record the acquisition value of land owned by a school system. It includes the purchase price along with legal fees, filling and
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