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					                                     University of Memphis
                                       Banner Accounts
                                      GENERAL LEDGER                                     1
     Acct                                                         Data    Pred Normal
     Type          Account                Description             Entry   Acct Balance

1     10                     ASSETS
2     11                     Assets
3     11    110              Cash and Cash Equivalents             N              D
4     11    1100             Claim on Cash                         N       110    D
5     11           11000     Claim on Cash                         Y      1100    D
6     11           11001     Cash in Bank General Operation        Y      1100    D
7     11           11002     Cash in Bank UOM Disbursement         Y      1100    D
8     11           11003     Cash in Bank Bursar Disbursement      Y      1100    D
9     11           11004     Cash in Bank Payroll                  Y      1100    D
10    11           11005     Cash in Bank - Bursar Clearing        Y      1100    D
11    11           11006     Cash in Bank Touchnet                 Y      1100    D
12    11           11099     Cash in Bank-UofM Disb FRS account    Y      1100    D
13    11    1120             Cash in Savings                       N       110    D
14    11           11200     Cash in Savings                       Y      1120    D
15    11    1130             Petty Cash and Change Funds           N       110    D
16    11           11300     Petty Cash Bursar                     Y      1130    D
17    11           11301     Petty Cash Fund 1                     Y      1130    D
18    11           11302     Petty Cash Fund 2                     Y      1130    D
19    11           11303     Petty Cash Fund 3                     Y      1130    D
20    11    1140             Cash on Deposit With Others           N       110    D
21    11           11400     Cash on Deposit With St Treasurer     Y      1140    D
22    11           11401     Cash on Deposit With TSSBA            Y      1140    D
23    11    1150             Local Government Investment Pool      N       110    D
24    11           11500     Local Government Investment Pool      Y      1150    D
25    11    1190             Other Cash                            N       110    D
26    11           11900     Other Cash                            Y      1190    D
29    11    120              Investments                           N              D
30    11    1200             US Government Securities              N       120    D
31    11           12000     US Government Securities              Y      1200    D
32    11    1210             Corporate Stocks                      N       120    D
33    11           12100     Corporate Stocks                      Y      1210    D
34    11    1220             Corporate Bonds                       N       120    D
35    11           12200     Corporate Bonds                       Y      1220    D
36    11    1240             Commercial Paper                      N       120    D
37    11           12400     Commercial Paper                      Y      1240    D
38    11           12401     Commercial Paper Cash Eq              Y      1240    D
39    11    1250             Equity Mutual Funds                   N       120    D
40    11           12500     Equity Mutual Funds                   Y      1250    D
41    11    1260             Bond Mutual Funds                     N       120    D
42    11           12600     Bond Mutual Funds                     Y      1260    D
43    11    1270             Certificates of Deposit               N       120    D
44    11           12700     Certificates of Deposit               Y      1270    D
45    11    1290             Other Investments                     N       120    D
46    11           12900     Other Investments                     Y      1290    D
48    11    130              Receivables                           N              D
55    11    1300             Appropriation Receivable              N       130    D
56    11           13000     Appropriation Receivable              Y      1300    D
57    11    1310             Notes Receivable                      N       130    D
58    11           13100     Notes Receivable                      Y      1310    D
59    11    1320             Student Receivables                   N       130    D
60    11           13200     Student Receivables                   Y      1320    D
61    11           13201     AR Regist Prior Yrs                   Y      1320    D
62    11           13202     AR Regis Summer                       Y      1320    D
63    11           13203     AR Regis Fall                         Y      1320    D
64    11           13204     AR Regis Spring                       Y      1320    D
65    11           13205     AR Other Student Fees                 Y      1320    D
66    11           13206     AR Def Registration                   Y      1320    D
67    11           13207     AR Returned Checks                    Y      1320    D
68    11           13208     AR Returned Ck Fine                   Y      1320    D
69    11           13209     AR Library Fines                      Y      1320    D
70    11           13210     AR PO Box Rent Res                    Y      1320    D
71    11           13211     AR Bookstore 3rd Party                Y      1320    D
72    11           13212     AR Fogelman MBA Prog                  Y      1320    D
73    11           13213     AR Written Off                        Y      1320    D
74    11           13214     Fed Title IV Student Aid              Y      1320    D
75    11           13215     Title IV Dept Education               Y      1320    D
                                      University of Memphis
                                        Banner Accounts
                                       GENERAL LEDGER                                    2
      Acct                                                        Data    Pred Normal
      Type          Account                Description            Entry   Acct Balance

76     11           13216     AR PC191 UM Employee                 Y      1320    D
77     11           13217     AR Employee DiscUM                   Y      1320    D
78     11           13218     AR Employee DiscOther                Y      1320    D
79     11           13219     AR Employe Disc UT                   Y      1320    D
80     11           13220     AR Direct Loan DOE                   Y      1320    D
81     11           13221     AR Staff Scholarship                 Y      1320    D
82     11           13222     AR Child Care                        Y      1320    D
83     11           13223     AR Penalties                         Y      1320    D
84     11    1330             Non Student Receivables              N       130    D
85     11           13300     Non Student Receivables              Y      1330    D
86     11           13301     AR Fedex Institute                   Y      1330    D
87     11           13302     AR Employee Nonbilled                Y      1330    D
88     11           13303     AR Manual Checks Pr                  Y      1330    D
89     11           13304     AR Other A Billed                    Y      1330    D
90     11           13305     AR Salary Overpayments               Y      1330    D
91     11           13306     AR Wilson Conference Center Group    Y      1330    D
92     11           13307     AR Continuing Education              Y      1330    D
93     11           13308     AR Internships                       Y      1330    D
94     11           13309     AR Neuropsych Lab                    Y      1330    D
95     11           13310     AR Law Review                        Y      1330    D
96     11           13311     AR Children School                   Y      1330    D
97     11           13312     AR Helmsman                          Y      1330    D
98     11           13313     AR Psychological Service Center      Y      1330    D
99     11           13314     AR Speech and Hearing Center         Y      1330    D
100    11    1340             Grant and Contract Receivables       N       130    D
101    11           13400     Grant and Contract Receivables       Y      1340    D
102    11           13420     Grant and Contract Rcvb Unbilled     Y      1340    D
109    11           13430     Grant and Contract Rcvb Billed       Y      1340    D
110    11           13499     Grant and Contract Rcvb FRS Conv     Y      1340    D
111    11    1350             Travel Advances Receivables          N       130    D
112    11           13500     Travel Advances Receivables          Y      1350    D
113    11    1380             Other Receivables                    N       130    D
114    11           13800     Other Receivables                    Y      1380    D
115    11           13810     Supply Advances Receivables          Y      1380    D
116    11           13820     Rents Receivables                    Y      1380    D
117    11    1390             Allowance for Doubtful Accounts      N       130    C
118    11           13900     Allowance for Doubtful Accounts      Y      1390    C
119    11           13901     Allowance Registration Prior Yrs     Y      1390    C
120    11           13902     Allowance Registration Summer        Y      1390    C
121    11           13903     Allowance Registration Fall          Y      1390    C
122    11           13904     Allowance Registration Spring        Y      1390    C
123    11           13905     Allowance Deferred Registration      Y      1390    C
124    11           13906     Allowance Returned Checks            Y      1390    C
125    11           13907     Allowance Returned Ck Fine           Y      1390    C
126    11           13908     Allowance Other Student Fees         Y      1390    C
127    11           13909     Allowance Library Fines              Y      1390    C
128    11           13910     Allowance PO Box Rent Res            Y      1390    C
129    11           13911     Allowance Bookstore 3rd Party        Y      1390    C
130    11           13912     Allowance Fogelman MBA Prog          Y      1390    C
131    11           13913     Allowance Fedex Institute            Y      1390    C
132    11           13914     Allowance Other A Billed             Y      1390    C
133    11           13915     Allowance Salary Overpayments        Y      1390    C
134    11           13916     Allowance Wilson Conf Center         Y      1390    C
135    11           13917     Allowance Continuing Education       Y      1390    C
136    11           13918     Allowance Internships                Y      1390    C
137    11           13919     Allowance Neuropsych Lab             Y      1390    C
139    11    140              Loan Receivables                     N              D
140    11    1400             Loan Receivables                     N       140    D
141    11           14000     Loan Receivables                     Y      1400    D
142    11           14110     Loan Receivable Advances             Y      1400    D
143    11           14120     Principal Receivable                 Y      1400    D
144    11           14150     Loans Receivable Nursing             Y      1400    D
145    11           14170     Perkins Deferred 40 pct Adjusted     Y      1400    D
146    11           14180     Perkins Assinged to US Dept of Ed    Y      1400    D
147    11           14210     Accrued Interest Receivable          Y      1400    D
148    11           14310     Nursing 10 pct Cancellation          Y      1400    D
                                      University of Memphis
                                        Banner Accounts
                                       GENERAL LEDGER                                      3
      Acct                                                          Data    Pred Normal
      Type          Account                 Description             Entry   Acct Balance

149    11           14320     Nursing 15 pct Cancellation            Y      1400    D
150    11           14330     Nursing 20 pct Cancellation            Y      1400    D
151    11           14360     Nursing Death Cancellation             Y      1400    D
152    11           14370     Nursing Disability Cancellation        Y      1400    D
153    11           14380     Nursing Bankruptcy Cancellation        Y      1400    D
154    11           14410     Defense Teaching 10pct Cancellation    Y      1400    D
155    11           14420     Defense Teaching 15pct Cancellation    Y      1400    D
156    11           14430     Defense Military 12pct Cancellation    Y      1400    D
163    11           14510     Perkins Teaching 15pct Cancellation    Y      1400    D
164    11           14520     Perkins Teaching 20pct Cancellation    Y      1400    D
165    11           14530     Perkins Teaching 30pct Cancellation    Y      1400    D
166    11           14540     Perkins Military 12pct Cancellation    Y      1400    D
167    11           14610     Perkins Death Cancellation             Y      1400    D
168    11           14620     Perkins Disability Cancellation        Y      1400    D
169    11           14630     Perkins Bankruptcy Cancellation        Y      1400    D
170    11           14640     Perkins Other Cancellation             Y      1400    D
171    11           14650     Perkins Law Enforcement 15pct Cncl     Y      1400    D
172    11           14660     Perkins Law Enforcement 20pct Cncl     Y      1400    D
173    11           14670     Perkins Law Enforcement 30pct Cncl     Y      1400    D
174    11           14680     Perkins Military 12.5 pct Cancel       Y      1400    D
175    11           14710     Perkins Med Tech 15pct Cancellation    Y      1400    D
176    11           14720     Perkins Med Tech 20pct Cancellation    Y      1400    D
177    11           14730     Perkins Med Tech 30pct Cancellation    Y      1400    D
178    11           14740     Special Educ Teaching 15pct Cncl       Y      1400    D
179    11           14750     Special Educ Teaching 20pct Cncl       Y      1400    D
180    11           14760     Special Educ Teaching 30pct Cncl       Y      1400    D
181    11           14990     Loan Allowance for Doubtful Account    Y      1400    C
182    11           14991     Interest Allow for Doubtful Account    Y      1400    C
183    11    150              Inventories                            N              D
184    11    1500             Inventories                            N       150    D
185    11           15000     Inventories                            Y      1500    D
186    11           15010     Inv Stand By Oil Supply                Y      1500    D
187    11           15020     Physical Plant                         Y      1500    D
188    11    160              Prepaid Exp and Deferred Charges       N              D
189    11    1600             Prepaid Expense                        N       160    D
190    11           16000     Prepaid Expense                        Y      1600    D
191    11           16010     MCO Travelennium                       Y      1600    D
192    11           16020     Prepaid Expense Other                  Y      1600    D
193    11           16030     Restricted Prepaid                     Y      1600    D
195    11    1610             Deferred Charges                       N       160    D
196    11           16100     Deferred Charges                       Y      1610    D
197    11    1640             Suspense                               N       160    D
198    11           16400     Suspense                               Y      1640    D
200    11           16401     Suspense Development                   Y      1640    D
201    11           16402     One Time Payment Suspense              Y      1640    D
202    11           16403     Benefits and Deductions Suspense       Y      1640    D
203    11    1650             Clearing Accounts                      N       160    D
204    11           16500     Unapplied Payments Clearing            Y      1650    D
205    11           16501     Payroll Clearing                       Y      1650    D
206    11           16502     Undistributed Salary Clearing          Y      1650    D
207    11           16503     3rd Party Clearing                     Y      1650    D
208    11           16504     Cash Reimbursement Clearing            Y      1650    D
209    11           16505     Returned Check Clearing                Y      1650    D
210    11           16506     Cash Net AR Clearing                   Y      1650    D
217    11           16507     Student Services Clearing              Y      1650    D
218    11           16508     Athletic Clearing                      Y      1650    D
219    11           16509     Installment Payment Clearing           Y      1650    D
220    11           16510     Cash Net Payment Clearing              Y      1650    D
221    11           16511     Travel Advance Clearing                Y      1650    D
222    11           16512     Travel Reimbursement Clearing          Y      1650    D
223    11           16513     FRS Conversion Clearing                Y      1650    D
224    11           16514     Tiger Club Clearing                    Y      1650    D
225    11           16515     Annual Fund Gift Clearing              Y      1650    D
226    11           16516     Campus Recreation Clearing             Y      1650    D
227    11           16517     University Parking Clearing            Y      1650    D
228    11           16518     Advancement Clearing                   Y      1650    D
                                      University of Memphis
                                        Banner Accounts
                                       GENERAL LEDGER                                     4
      Acct                                                         Data    Pred Normal
      Type          Account                 Description            Entry   Acct Balance

229    11           16519     Alternative Loan Clearing             Y      1650    D
230    11           16520     Unapplied Financial Aid Clearing      Y      1650    D
231    11           16521     Bursar AP Clearing                    Y      1650    D
232    11           16522     Bursar AR Refunds                     Y      1650    D
233    11           16523     Touchnet Payment Clearing             Y      1650    D
234    11           16524     AR Conversion Clearing                Y      1650    D
235    11           16525     Deposit Payable Clearing              Y      1650    D
236    11           16550     HHS Letter Of Credit                  Y      1650    D
237    11           16551     NSF Letter Of Credit                  Y      1650    D
238    11           16552     ED Letter Of Credit                   Y      1650    D
239    11           16553     USGS Ltr Of Credit                    Y      1650    D
240    11           16554     NARC Letter Of Cred                   Y      1650    D
241    11           16555     DOE Letter Of Credit                  Y      1650    D
242    11           16556     NGSC Letter Credit                    Y      1650    D
243    11           16599     Banner Grants Conversion              Y      1650    D
244    11    1660             Default Accounts                      N       160    D
245    11           16600     Default Accounts                      Y      1660    D
246    11    1690             Other                                 N       160    D
247    11           16900     Other                                 Y      1690    D
248    11    170              Pledges Receivable                    N              D
249    11    1700             Pledges Receivable                    N       170    D
250    11           17000     Pledges Receivable                    Y      1700    D
251    11           17050     Pledges Allow for Doubtful Account    Y      1700    C
252    11    171              Capital Assets                        N              D
253    11    1710             Land                                  N       171    D
254    11           17100     Land                                  Y      1710    D
255    11    1720             Improvements and Infrastructure       N       171    D
256    11           17200     Improvements and Infrastructure       Y      1720    D
257    11    1729             Accum Depre for Improve and Infras    N       171    C
258    11           17299     Accum Depre for Improve and Infras    Y      1729    C
259    11    1730             Buildings                             N       171    D
260    11           17300     Buildings                             Y      1730    D
261    11    1739             Accum Depreciation for Buildings      N       171    C
262    11           17399     Accum Depreciation for Buildings      Y      1739    C
263    11    1740             Equipment                             N       171    D
264    11           17400     Equipment                             Y      1740    D
271    11    1749             Accum Depreciation for Equipment      N       171    C
272    11           17499     Accum Depreciation for Equipment      Y      1749    C
273    11    1750             Library Holdings                      N       171    D
274    11           17500     Library Holdings                      Y      1750    D
275    11    1759             Accum Depre for Library Holdings      N       171    C
276    11           17599     Accum Depre for Library Holdings      Y      1759    C
277    11    1760             Software                              N       171    D
278    11           17600     Software                              Y      1760    D
279    11    1769             Accum Amortization for Software       N       171    C
280    11           17699     Accum Amortization for Software       Y      1769    C
281    11    1770             Construction in Progress              N       171    D
282    11           17700     Construction in Progress              Y      1770    D
284    11    180              Other Assets                          N              D
285    11    1800             Other Assets                          N       180    D
286    11           18000     Other Assets                          Y      1800    D
287    11           18100     On Deposit With State                 Y      1800    D
288    11           18200     On Deposit With TSSBA                 Y      1800    D
289    11           18300     On Deposit With Other                 Y      1800    D
291    11    190              Accrued Interest Receivable           N              D
292    11    1900             Accrued Interest Receivable           N       190    D
293    11           19000     Accrued Interest Receivable           Y      1900    D
295    20                     LIABILITIES
296    21                     Liabilities
297    21    210              Accounts Payable                      N
298    21    2100             Accounts Payable                      N       210
299    21           21000     AP Vendors                            N      2100    C
300    21           21010     AP Staples                            Y      2100    C
301    21           21020     AP Amsouth                            Y      2100    C
302    21           21030     AP WH Tax                             Y      2100    C
303    21           21040     AP Unclaimed Check                    Y      2100    C
                                      University of Memphis
                                        Banner Accounts
                                       GENERAL LEDGER                                  5
      Acct                                                      Data    Pred Normal
      Type          Account                 Description         Entry   Acct Balance

304    21           21050     AP Unclaimed Payroll Checks        Y      2100    C
305    21           21060     Alien Student Fin Aid WH           Y      2100    C
306    21           21070     AP Natl Student Exchange Prog      Y      2100    C
307    21           21080     AP Acc Pers Svcs                   Y      2100    C
308    21           21090     AP Parcel Post                     Y      2100    C
309    21           21100     Prior Year Accounts Payable        Y      2100    C
310    21           21200     Sales Tax Payable                  Y      2100    C
311    21           21300     Other Payable                      Y      2100    C
312    21    220              Accrued Liabilities                N
313    21    2200             Payroll Withholdings               N       220
314    21           22000     AP Social Security                 Y      2200    C
315    21           22010     AP Fica Medicare                   Y      2200    C
316    21           22020     AP Withholding Tax                 Y      2200    C
317    21           22030     Fica Match Tiaa                    Y      2200    C
318    21           22040     AP Med Fica                        Y      2200    C
325    21           22050     AP Group Insurance                 Y      2200    C
326    21           22060     AP Universal Life                  Y      2200    C
327    21           22070     Perma Plan                         Y      2200    C
328    21           22080     Optional Life & Accd               Y      2200    C
329    21           22090     AP Dental Insurance                Y      2200    C
330    21           22100     HMO Prucare                        Y      2200    C
332    21           22120     AP United Way                      Y      2200    C
333    21           22130     AP Amer Cancer Society             Y      2200    C
334    21           22140     AP Community Health                Y      2200    C
335    21           22150     AP Uncf                            Y      2200    C
336    21           22160     AP Tax Deferred Annuity            Y      2200    C
337    21           22170     AP 401K Deferred Compensation      Y      2200    C
338    21           22180     AP 457 Deferred Compensation       Y      2200    C
339    21           22190     401K Loan Repayment                Y      2200    C
340    21           22200     AP UOM Foundation                  Y      2200    C
341    21           22210     AP Garnishments                    Y      2200    C
342    21           22220     AP Matcu                           Y      2200    C
343    21           22230     AP TIAA Ltd Insurance              Y      2200    C
344    21           22240     Provident Opt Term                 Y      2200    C
345    21           22250     ITT Hartford Ltd                   Y      2200    C
346    21           22260     AP Medical Exp Remb                Y      2200    C
347    21           22265     AP Dependent Daycare               Y      2200    C
348    21           22270     Medamerica Ltd Insurance           Y      2200    C
349    21           22280     AP Cancer Insurance                Y      2200    C
350    21           22290     AP US Savings Bonds                Y      2200    C
351    21           22300     AP AAUP                            Y      2200    C
352    21           22310     AP TSEA Dues                       Y      2200    C
353    21           22320     AP Best Prepaid Tuition            Y      2200    C
354    21           22330     AP TIS Refunds                     Y      2200    C
355    21           22340     AP EMployee Nonbilled              Y      2200    C
356    21           22350     AP Retirement Match TIAA           Y      2200    C
357    21           22370     AP Earned Income Credit            Y      2200    C
358    21           22380     AP Community Shares                Y      2200    C
359    21           22400     AP Automatic Deposit Checking      Y      2200    C
360    21           22410     AP Automatic Deposit Savings       Y      2200    C
361    21    2300             Payroll Payable Employers Share    N       220
362    21           22360     AP Benefits No Charge              Y      2300    C
363    21           23000     AP Social Security                 Y      2300    C
364    21           23010     AP Fica Medicare                   Y      2300    C
365    21           23020     Retire Match TIAA                  Y      2300    C
366    21           23030     Retire Match Aetna                 Y      2300    C
367    21           23040     Retire Match Valic                 Y      2300    C
368    21           23050     AP Group Insurance                 Y      2300    C
369    21           23060     Retire Match TCRS                  Y      2300    C
370    21           23070     Benefits No Charge                 Y      2300    C
371    21           23080     AP 401K Match                      Y      2300    C
372    21           23090     AP Death Benefits                  Y      2300    C
379    21           23100     AP TIS Refunds                     Y      2300    C
380    21           23110     Fica Match-TIAA                    Y      2300    C
381    21           23120     AP Dental Insurance                Y      2300    C
382    21    2400             Accrued Payroll Salary             N       220
                                      University of Memphis
                                        Banner Accounts
                                       GENERAL LEDGER                                      6
      Acct                                                          Data    Pred Normal
      Type          Account                 Description             Entry   Acct Balance

383    21           24000     Accrued Payroll Salary                 Y      2400    C
384    21           24001     Accrued Payroll Salary Manual          Y      2400    C
385    21    2420             Accrued Benefits                       N       220
386    21           24200     Accrued Benefits                       Y      2420    C
387    21    2430             Accrued Interest                       N       220
388    21           24300     Accrued Interest                       Y      2430    C
389    21    2490             Other Accrued Liabilities              N       220
390    21           24900     Other Accrued Liabilities              Y      2490    C
392    21    250              Student Deposits                       N
393    21    2500             Student Deposits                       N       250
394    21           25000     Student Deposits                       Y      2500    C
395    21           25001     Art Inter Deposits                     Y      2500    C
396    21           25002     Adv Student Fees                       Y      2500    C
397    21           25003     Special Deposits                       Y      2500    C
398    21           25004     Miscellaneous Deposits                 Y      2500    C
399    21           25005     Key Deposit                            Y      2500    C
400    21           25006     Debit Card Deposits                    Y      2500    C
401    21           25007     Special Psy Deposits                   Y      2500    C
402    21           25008     Law School Seat Deposits               Y      2500    C
403    21           25009     Learning Plus Test                     Y      2500    C
404    21           25010     Child Care Deposits                    Y      2500    C
405    21    2540             Other Deposits                         N       250
406    21           25400     Deposits Payable                       Y      2540    C
407    21    260              Long Term Debt                         N
408    21    2600             Notes Payable                          N       260
409    21           26000     Notes Payable                          Y      2600    C
410    21    2620             Bonds Payable                          N       260
411    21           26200     Bonds Payable                          Y      2620    C
412    21    2630             Commercial Paper Payable               N       260
413    21           26300     Commercial Paper Payable               Y      2630    C
414    21    2640             Loans Payable                          N       260
415    21           26400     Loans Payable                          Y      2640    C
416    21    2650             Other Long Term Debt                   N       260
417    21           26500     Other Long Term Debt                   Y      2650    C
419    21    270              Due to Grantors                        N
420    21    2700             Due to Grantors                        N       270
421    21           27000     Due to Grantors                        Y      2700    C
423    21    280              Deferred Revenue                       N
424    21    2800             Deferred Revenue                       N       280
433    21           28000     Deferred Revenue                       Y      2800    C
434    21           28010     Def Rev Taxable Season Ticket Sales    Y      2800    C
435    21           28020     Def Rev Taxable Event Sales            Y      2800    C
436    21           28030     Def Rev Sales Tax Paid                 Y      2800    C
437    21           28040     Def Rev Non-Taxable Parking            Y      2800    C
438    21           28050     Def Non Taxable Misc Revenues          Y      2800    C
439    21           28100     Def Rev-Undistributed Cash Receipts    Y      2800    C
440    21           28110     Deferred Revenue - Fixed Fee           Y      2800    C
441    21           28120     HHS Letter of Credit-Undist Receipt    Y      2800    C
442    21           28130     NSF Letter of Credit-Undist Receipt    Y      2800    C
443    21           28140     ED Letter of Credit-Undist Receipt     Y      2800    C
444    21           28150     USGS Ltr of Credit-Undist Receipt      Y      2800    C
445    21           28160     NARC Ltr of Credit-Undist Receipt      Y      2800    C
446    21           28170     DOE Letter of Credit-Undist Receipt    Y      2800    C
447    21           28180     NGSC Ltr of Credit-Undist Receipt      Y      2800    C
448    21           28190     UofM Foundation-Undist Receipts        Y      2800    C
449    21           28200     Unapplied Travel Payments              Y      2800    C
451    21    290              Compensated Absences                   N
452    21    2900             Compensated Absences                   N       290
453    21           29000     Compensated Absences                   Y      2900    C
455    21    2A0              Accrued Interest Payable               N
456    21    2A00             Accrued Interest Payable               N       2A0
457    21           29100     Accrued Interest Payable               Y      2A00    C
458    21    2B0              Other Liabilities                      N
459    21    2B00             Other Liabilities                      N       2B0
460    21           29200     Other Liabilities                      Y      2B00    C
461    21           29201     Accounts Payable Clearing              Y      2B00    C
                                      University of Memphis
                                        Banner Accounts
                                       GENERAL LEDGER                                      7
      Acct                                                          Data    Pred Normal
      Type          Account                  Description            Entry   Acct Balance

462    21           29202     Grant Payment Suspense                 Y      2B00    C
464    21    2C0              Deposits Held in Custody for Others    N
465    21    2C00             Deposits Held in Custody for Others    N      2C0
466    21           29300     Deposits Held in Custody for Others    Y      2C00    C
468    30                     CONTROL ACCOUNTS
469    31                     Control Accounts
470    31    310              Control Accounts                       N
471    31            3011     Revenue Control                        N      310     C
472    31            3012     Prior Year Revenue Control             N      310     C
473    31            3013     Budgeted Revenue Control               N      310     D
474    31            3014     Prior Yr Budgeted Revenue Control      N      310     D
475    31            3021     Expenditure Control                    N      310     D
476    31            3022     Prior Year Expenditure Control         N      310     D
477    31            3023     Budgeted Expenditure Control           N      310     C
478    31            3024     Prior Year Budget Expend Control       N      310     C
479    31            3031     Transfer Control                       N      310     D
480    31            3032     Prior Year Transfer Control            N      310     D
487    31            3033     Budgeted Transfer Control              N      310     C
488    31            3034     Prior Year Budget Transfer Control     N      310     C
489    31            3041     Encumbrance Control                    N      310     D
490    31            3042     Prior Year Encumbrance Control         N      310     D
491    31            3043     Reserve for Encumbrances               N      310     C
492    31            3044     Prior Year Reserve for Encumb Ctrl     N      310     C
493    31            3048     Reservation Control                    N      310     D
494    31            3049     Reserve for Reservations               N      310     C
495    31            3051     Budgeted Change to Net Assets          N      310     D
496    31            3052     Prior Yr Budget Chg Net Asset Ctl      N      310     D
                                           University of Memphis
                                             Banner Accounts
                                            GENERAL LEDGER                                      8
           Acct                                                          Data    Pred Normal
           Type          Account                 Description             Entry   Acct Balance

    498     40                     FUND BALANCES
    499     41                     Fund Balances
    500     41    400              Invested in Cap Assets Net of Debt     Y
    501     41    4000             Capitalized Equity Account             Y      400
    502     41    410              Restricted Net Assets                  N
    503     41    4100             Restricted Non Expendable              N       410
    504     41           41100     Scholarships and Fellowships           Y      4100    C
    505     41           41200     Research                               N      4100    C
    506     41           41250     Instructional Department Uses          N      4100    C
    507     41           41300     Other                                  Y      4100    C
    508     41    4200             Restricted Expendable                  N       410
    509     41           42100     Scholarships and Fellowships           Y      4200    C
    510     41           42200     Research                               Y      4200    C
    511     41           42300     Instructional Department Uses          Y      4200    C
    512     41           42400     Loans                                  Y      4200    C
    513     41           42500     Capital Projects                       Y      4200    C
    514     41           42600     Debt Service                           Y      4200    C
    515     41           42700     Other                                  Y      4200    C
    516     41            490      Unrestricted Net Assets                Y              C
    1750    90                     FUND ADDITIONS
    1751    94                     Fund Additions
    1752    94    940              Fund Additions                         N
    1753    94    9400             Fund Additions                         N       940
    1754    94           94510     Current Funds                          Y      9400    C
    1755    94           94520     Restricted Funds                       Y      9400    C
    1756    94           94525     Contribution from US Government        Y      9400    C
    1757    94           94527     Addition to Permanent Endowment        Y      9400    C
    1758    94           94530     Unexpended Funds                       Y      9400    C
    1759    94           94540     Renewal and Replacement                Y      9400    C
    1760    94           94550     Retirement of Indebtedness             Y      9400    C
    1761    94           94560     Investment in Plant                    Y      9400    C
    1762    94           94630     Equipment Usage Charge                 Y      9400    C
    1763    94           94640     TSSBA Borrowing                        Y      9400    C
    1764    94           94650     Other Borrowing                        Y      9400    C
    1765    94           94660     Principal Collected                    Y      9400    C
    1766    94           94690     Other Additions                        Y      9400    C
    1767    94           94692     Prior Period Adjustment                Y      9400    C
    1769    95                     FUND DEDUCTIONS
    1770    96                     Fund Deductions
    1771    96    960              Fund Deductions                        N
    1772    96    9600             Fund Deductions                        N       960
    1773    96           95410     Capitalized Expended for Plant         Y      9600    D
    1774    96           95420     Disposal or Sale of Assets             Y      9600    D
    1775    96           95430     Cumulative Chg in Acctg Principle      Y      9600    D
    1776    96           95510     Principal Pmts for Long Term Debt      Y      9600    D
    1783    96           95520     Principal Pmts for Capital Leases      Y      9600    D
    1784    96           95530     Incr or Decr in Designated Alloc       Y      9600    D
    1785    96           95550     Increase in Indebtedness               Y      9600    D
    1786    96           95690     Other Fund Deductions                  Y      9600    D



+   27      11    11A              Noncurrent Cash and Cash Equivalent    N
+   28      11    11B              Deposit with Trustees                  N
+   47      11    12A              Noncurrent Investments                 N
+   138     11    13A              Noncurrent Receivables                 N
+   283     11    17A              Noncurrent Pledges Receivable          N
+   290     11    18A              Noncurrent Other Assets                N
+   391     21    22A              Noncurrent Accrued Liabilities         N
+   418     21    26A              Current Portion Long Term Debt         N
+   422     21    27A              Noncurrent Due to Grantors             N
+   450     21    28A              Noncurrent Deferred Revenue            N
+   454     21    29A              Noncurrent Compensated Absences        N
+   463     21    2BA              Noncurrent Other Liabilities           N
                                            University of Memphis
                                              Banner Accounts
                                            OPERATING LEDGER                                         9
     Acct                                                           Data    Pred    Pool   Normal
     Type           Account                       Description       Entry   Acct    Acct   Balance

1     50                      REVENUE
2     51                      Tuition and Fees
3     51    510               Mandatory Fees                         N
4     51    5100              In State Tuition                       N        510
5     51    5100A             In State Tuition Regular Term          N       5100
6     51            51011     In State UG Tuition Regular Term       Y      5100A            C
7     51            51012     In State GR Tuition Regular Term       Y      5100A            C
8     51            51013     In State Law Tuition Regular Term      Y      5100A            C
9     51            51015     In State UG Tuition Reg Term Waived    Y      5100A            C
10    51            51017     In State Law Tuition Reg Term Waive    Y      5100A            C
11    51            51018     Remedial Development Contra Regular    Y      5100A            C
12    51    5100B             In State Tuition Summer Term           N       5100
13    51            51020     In State GR Tuition Pre Season         Y      5100B            C
14    51            51021     In State UG Tuition Summer Term        Y      5100B            C
15    51            51022     In State GR Tuition Summer Term        Y      5100B            C
16    51            51023     In State Law Tuition Summer Term       Y      5100B            C
17    51            51025     In State UG Tuition Sum Term Waived    Y      5100B            C
18    51            51028     Remedial Development Contra Summer     Y      5100B            C
19    51            51029     In State UG Tuition Pre Session        Y      5100B            C
20    51            51030     In State GR Tuition Pre Season         Y      5100B            C
21    51    5100C             In State Tuition RODP                  N       5100
22    51            51031     In State UG Tuition RODP Regular       Y      5100C            C
23    51            51032     In State GR Tuition RODP Regular       Y      5100C            C
24    51            51035     In State UG Tuition RODP Summer        Y      5100C            C
25    51            51036     In State GR Tuition RODP Summer        Y      5100C            C
26    51    5105              Out of State Tuition                   N        510
27    51    5105A             Out of State Tuition Regular Term      N       5105
28    51            51051     Out of State UG Tuition Regular        Y      5105A            C
29    51            51052     Out of State GR Tuition Regular        Y      5105A            C
30    51            51053     Out of State Law Tuition Regular       Y      5105A            C
31    51            51055     Out of State UG Tuition Reg Waived     Y      5105A            C
32    51            51056     Out of State GR Tuition Reg Waived     Y      5105A            C
33    51    5105B             Out of State Tuition Summer Term       N       5105
34    51            51061     Out of State UG Tuition Summer         Y      5105B            C
35    51            51062     Out of State GR Tuition Summer         Y      5105B            C
36    51            51063     Out of State Law Tuition Summer        Y      5105B            C
37    51            51065     Out of State UG Tuition Sum Waived     Y      5105B            C
38    51            51066     Out of State GR Tuition Sum Waived     Y      5105B            C
39    51    5105C             Out of State Tuition RODP              N       5105
40    51            51071     Out of State Tuition RODP Regular      Y      5105C            C
41    51            51075     Out of State Tuition RODP Summer       Y      5105C            C
42    51    5110              Debt Service Fees                      N        510
43    51    5110A             Debt Service Fees                      N       5110
44    51            51101     Debt Service Fees Regular Term         Y      5110A            C
45    51            51102     Debt Service Fees Summer Term          Y      5110A            C
46    51    5115              General Access Fees                    N        510
47    51    5115A             General Access Fees                    N       5115
48    51            51151     General Access Fees Regular Term       Y      5115A            C
49    51            51152     General Access Fees Summer Term        Y      5115A            C
50    51    5120              Technology Access Fees                 N        510
51    51    5120A             Technology Access Fees                 N       5120
52    51            51201     Technology Access Fees Regular Term    Y      5120A            C
53    51            51202     Technology Access Fees Summer Term     Y      5120A            C
54    51    5125              Student Activity Fees                  N        510
55    51    5125A             Student Activity Fees                  N       5125
56    51            51251     Student Activity Fees Regular Term     Y      5125A            C
57    51            51252     Student Activity Fees Summer Term      Y      5125A            C
58    51    5131              Facilities Fee                         N        510
59    51    5131A             Facilities Fee                         N       5131
60    51            51311     Facilities Fee Regular Term            Y      5131A            C
61    51            51312     Facilities Fee Summer Term             Y      5131A            C
62    51    515               Nonmandatory Fees                      N
63    51    5150              Institution Online Course Fees         N        515
64    51    5150A             Institution Online Course Fees         N       5150
65    51            51501     Institution Online Couse Fees Reg      Y      5150A            C
66    51            51502     Institution Online Course Fees Sum     Y      5150A            C
                                              University of Memphis
                                                Banner Accounts
                                              OPERATING LEDGER                                         10
      Acct                                                            Data    Pred    Pool   Normal
      Type           Account                       Description        Entry   Acct    Acct   Balance

67     51    5155              RODP Fees                               N        515
68     51    5155A             RODP Fees                               N       5155
69     51            51551     RODP Fees Regular Term                  Y      5155A            C
70     51            51555     RODP Fees Summer Term                   Y      5155A            C
71     51    5160              CEU Student Fees                        N        515
72     51    5160A             CEU Student Fees                        N       5160
73     51            51601     Non credit Fees                         Y      5160A            C
74     51            51604     Contracted Training                     Y      5160A            C
75     51            51605     Non credit Fees ROCE                    Y      5160A            C
76     51            51606     ROCE Online Course Fees                 Y      5160A            C
77     51            51607     Third Party Billing                     Y      5160A            C
78     51            51608     Community Music Summer                  Y      5160A            C
79     51            51609     Community Music Fall                    Y      5160A            C
80     51            51610     Community Music Spring                  Y      5160A            C
81     51    5165              Specialized Academic Course Fees        N        515
82     51    5165A             Specialized Academic Course Fees        N       5165
83     51            51651     FCBE UG Course Fees Regular Term        Y      5165A            C
84     51            51652     FCBE GR Course Fees Regular Term        Y      5165A            C
85     51            51655     FCBE UG Course Fees Summer Term         Y      5165A            C
86     51            51656     FCBE GR Course Fees Summer Term         Y      5165A            C
87     51            51660     Engr Acad Course Fees Regular Term      Y      5165A            C
88     51            51661     Engr Acad Course Fees Summer Term       Y      5165A            C
89     51            51670     Art Acad Course Fees - Regular Term     Y      5165A            C
90     51            51671     Art Acad Course Fees - Summer Term      Y      5165A            C
91     51            51680     Law Library Fees Regular Term           Y      5165A            C
92     51            51681     Law Library Fees Summer Term            Y      5165A            C
93     51    5170              Application Fees                        N        515
94     51    5170A             Application Fees                        N       5170
95     51            51701     Undergraduate Admission Fees            Y      5170A            C
96     51            51702     UG Admission Processing Charge          Y      5170A            C
97     51            51710     Graduate Admission Fees                 Y      5170A            C
98     51            51715     GR Admission Processing Charge          Y      5170A            C
99     51            51720     Law Application Fees                    Y      5170A            C
100    51            51725     Law Application Processing Charge       Y      5170A            C
101    51            51726     Application Fees                        Y      5170A            C
102    51    5175              Late Registration Fees                  N        515
103    51    5175A             Late Registration Fees                  N       5175
104    51            51751     Late Registration Fees                  Y      5175A            C
105    51    5180              Other Nonmandatory Fees                 N        515
106    51    5180A             Other Nonmandatory Fees                 N       5180
107    51            51801     Material Fees Regular Term              Y      5180A            C
108    51            51802     Material Fees Summer Term               Y      5180A            C
109    51            51803     Late Payment Fees                       Y      5180A            C
110    51            51804     Installment Plan Fees                   Y      5180A            C
111    51            51805     Installment Plan Late Payment Fees      Y      5180A            C
112    51            51806     U Of M Diplomas                         Y      5180A            C
113    51            51807     Returned Check Fees                     Y      5180A            C
114    51            51808     Executive MBA Fees                      Y      5180A            C
115    51            51809     IMBA Prog Fees                          Y      5180A            C
116    51            51810     Processing Fees                         Y      5180A            C
117    51            51811     Testing Fees                            Y      5180A            C
118    51            51812     Other Student Fees                      Y      5180A            C
119    51            51813     Natl Student Exchange Fees              Y      5180A            C
120    51            51814     Library Fines                           Y      5180A            C
121    51            51815     Lost Book Replacement                   Y      5180A            C
122    51            51816     Locker Fees                             Y      5180A            C
123    51            51817     Music Instrument                        Y      5180A            C
124    51            51818     Clinical Practicum                      Y      5180A            C
125    51            51819     Add On Teacher Endrs                    Y      5180A            C
126    51            51820     Nte Ppst Test Scores                    Y      5180A            C
127    51            51821     Applied Music Fee Regular Term          Y      5180A            C
128    51            51822     Applied Music Fee Summer Term           Y      5180A            C
129    51            51823     Dissertation Microfilming Fees          Y      5180A            C
130    51            51824     Credit Evaluation                       Y      5180A            C
131    51            51825     Intl Processing Fee                     Y      5180A            C
132    51            51826     Compass Retest Fee                      Y      5180A            C
                                               University of Memphis
                                                 Banner Accounts
                                               OPERATING LEDGER                                         11
      Acct                                                             Data    Pred    Pool   Normal
      Type           Account                          Description      Entry   Acct    Acct   Balance

133    51            51827     Mous Cert Exam                           Y      5180A            C
134    51            51828     Credit By Exam Fees                      Y      5180A            C
135    51            51829     Placement Exam Fees                      Y      5180A            C
136    51            51830     Mail Shipping and Handling Fees          Y      5180A            C
137    51            51831     Law Library Fees Regular Term            Y      5180A            C
138    51            51832     Law Library Fees Summer Term             Y      5180A            C
139    52                      State Appropriations
140    52    520               State Appropriation                      N
141    52    5200              State Appropriation                      N        520
142    52    5200A             State Appropriation for Operations       N       5200
143    52            52000     State Appropriation for Operations       Y      5200A            C
144    52    5200B             State Appropriation for Capital          N       5200
145    52            52010     State Appropriation for Capital          Y      5200B            C
146    53                      Federal Grants and Contracts
147    53    530               Federal Grants and Contracts             N
148    53    5300              Federal Grants and Contracts             N        530
149    53    5300A             Federal Grants and Contracts             N       5300
150    53            53000     Federal Grants and Contracts             Y      5300A            C
151    53            53100     Federal Program Administration           Y      5300A            C
152    53            53200     Federal Direct Program Support           Y      5300A            C
153    53            53300     Federal Residual Balance                 Y      5300A            C
154    53    5300B             Indirect Cost Recovery                   N       5300
155    53            53500     Indirect Cost Recovery                   Y      5300B            C
156    54                      State Grants and Contracts
157    54    540               State Grants and Contracts               N
158    54    5400              State Grants and Contracts               N        540
159    54    5400A             State Grants and Contracts               N       5400
160    54            54000     State Grants and Contracts               Y      5400A            C
161    54            54100     State Program Administration             Y      5400A            C
162    54            54200     State Direct Program Support             Y      5400A            C
163    54            54300     State Residual Balance                   Y      5400A            C
164    54    5400B             Indirect Cost Recovery                   N       5400
165    54            54500     Indirect Cost Recovery                   Y      5400B            C
166    55                      Local Grants and Contracts
167    55    550               Local Grants and Contracts               N
168    55    5500              Local Grants and Contracts               N        550
169    55    5500A             Local Grants and Contracts               N       5500
170    55            55000     Local Grants and Contracts               Y      5500A            C
171    55            55100     Local Program Administration             Y      5500A            C
172    55            55200     Local Direct Program Support             Y      5500A            C
173    55            55300     Local Residual Balance                   Y      5500A            C
174    55    5500B             Indirect Cost Recovery                   N       5500
175    55            55500     Indirect Cost Recovery                   Y      5500B            C
176    56                      Private Grants and Contracts
177    56    560               Private Grants and Contracts             N
178    56    5600              Private Grants and Contracts             N        560
179    56    5600A             Private Grants and Contracts             N       5600
180    56            56000     Private Grants and Contracts             Y      5600A            C
181    56            56100     Private Program Administration           Y      5600A            C
182    56            56200     Private Direct Program Support           Y      5600A            C
183    56            56300     Private Residual Balance                 Y      5600A            C
184    56    5600B             Indirect Cost Recovery                   N       5600
185    56            56500     Indirect Cost Recovery                   Y      5600B            C
186    57                      Private Gifts
187    57    570               Private Gifts                            N
188    57    5700              Private Gifts                            N        570
189    57    5700A             Private Cash Gifts                       N       5700
190    57            57011     Cash Gifts Alumni                        Y      5700A            C
191    57            57012     Cash Gifts Other Individuals             Y      5700A            C
192    57            57013     Cash Gifts Foundations                   Y      5700A            C
193    57            57014     Cash Gifts Corporations                  Y      5700A            C
194    57            57015     Cash Gifts Other Sources                 Y      5700A            C
195    57    5700B             Private Inkind Gifts                     N       5700
196    57            57501     GIK Alumni                               Y      5700B            C
197    57            57502     GIK Other Individuals                    Y      5700B            C
198    57            57503     GIK Foundations                          Y      5700B            C
                                               University of Memphis
                                                 Banner Accounts
                                               OPERATING LEDGER                                         12
      Acct                                                             Data    Pred    Pool   Normal
      Type           Account                         Description       Entry   Acct    Acct   Balance

199    57            57504     GIK Corporations                         Y      5700B            C
200    57            57505     GIK Other Sources                        Y      5700B            C
201    57    5700C             Private Noncash Gifts                    N       5700
202    57            57701     Noncash Gifts Alumni                     Y      5700C            C
203    57            57702     Noncash Gifts Other Individuals          Y      5700C            C
204    57            57703     Noncash Gifts Foundations                Y      5700C            C
205    57            57704     Noncash Gifts Corporations               Y      5700C            C
206    57            57705     Noncash Gifts Other Sources              Y      5700C            C
207    58                      Sales and Services of Edu Act
208    58    580               Sales and Services of Edu Act            N
209    58    5800              Intercollegiate Athletics                N        580
210    58    5800A             Ticket Sales                             N       5800
211    58            58000     Season Ticket Sales Taxable              Y      5800A            C
212    58            58001     Individual Ticket Sales Taxable          Y      5800A            C
213    58            58002     Individual Event Taxable                 Y      5800A            C
214    58            58003     Parking Permits                          Y      5800A            C
215    58            58004     Other Taxable Services                   Y      5800A            C
216    58            58005     Post Season Tickets Taxable              Y      5800A            C
217    58            58006     Season Ticket Comps Taxable              Y      5800A            C
218    58            58050     Individual Event Non Taxable             Y      5800A            C
219    58            58051     Season Ticket Comps Non Taxable          Y      5800A            C
220    58            58052     Individual Game Comps                    Y      5800A            C
221    58            58053     Individual Event Comps                   Y      5800A            C
222    58            58054     Post Season Tickets                      Y      5800A            C
223    58    5800B             Game Guarantees                          N       5800
224    58            58100     Game Guarantees                          Y      5800B            C
225    58            58101     Post Season Guarantees                   Y      5800B            C
226    58    5800C             Conference Distributions                 N       5800
227    58            58150     Conference Distributions                 Y      5800C            C
228    58            58151     Conference RadioTV Distributions         Y      5800C            C
229    58    5800D             Radio TV Special Event Revenues          N       5800
230    58            58200     Radio Revenues                           Y      5800D            C
231    58            58201     TV Revenues                              Y      5800D            C
232    58            58202     Post Season TV                           Y      5800D            C
233    58            58203     Media Guides                             Y      5800D            C
234    58            58204     Advertising Revenues                     Y      5800D            C
235    58            58205     Other Sponsorship                        Y      5800D            C
236    58    5800E             Other Collegiate Athletics               N       5800
237    58            58250     Postage Handling Charges                 Y      5800E            C
238    58            58300     Athletics Access Fees                    Y      5800E            C
239    58    5800F             Student Athletic Fees                    N       5800
240    58            58349     Student Athletic Fees                    Y      5800F            C
241    58    5810              Child Care Center                        N        580
242    58    5810A             Child Care Center                        N       5810
243    58            58350     Child Care Fees                          Y      5810A            C
244    58            58351     Late Pickup Fees                         Y      5810A            C
245    58    5820              Other Sales and Services of Edu Act      N        580
246    58    5820A             Other Sales and Services of Edu Act      N       5820
247    58            58360     Sales and Services Non Taxable           Y      5820A            C
248    58            58361     Sales and Services A Non Taxable         Y      5820A            C
249    58            58362     Sales and Services B Non Taxable         Y      5820A            C
250    58            58363     Sales and Services C Non Taxable         Y      5820A            C
251    58            58364     Sales and Services D Non Taxable         Y      5820A            C
252    58            58365     Sales and Services E Non Taxable         Y      5820A            C
253    58            58370     Laboratory Fees                          Y      5820A            C
254    58            58371     Prescription Drugs                       Y      5820A            C
255    58            58380     Speech and Language Diagnostics          Y      5820A            C
256    58            58381     Speech and Language Therapy              Y      5820A            C
257    58            58382     Pre School Therapy                       Y      5820A            C
258    58            58383     Aphasia Therapy                          Y      5820A            C
259    58            58384     Fluency Therapy                          Y      5820A            C
260    58            58385     Esophogeal Voice                         Y      5820A            C
261    58            58386     Aural Rehab Therapy                      Y      5820A            C
262    58            58387     Earmolds                                 Y      5820A            C
263    58            58388     Audiology Diagnostics                    Y      5820A            C
264    58            58389     Medicaid Write offs                      Y      5820A            C
                                              University of Memphis
                                                Banner Accounts
                                              OPERATING LEDGER                                         13
      Acct                                                            Data    Pred    Pool   Normal
      Type           Account                        Description       Entry   Acct    Acct   Balance

265   58             58390     UOM Student Write offs                  Y      5820A            C
266   58             58391     Insurance Adjustments                   Y      5820A            C
267   58             58392     Special Project Write Offs              Y      5820A            C
268   58             58440     Sales and Services Taxable              Y      5820A            C
269   58             58441     Sales Tax Paid                          Y      5820A            C
270   58             58442     Sales and Services A Taxable            Y      5820A            C
271   58             58443     Sales and Services B Taxable            Y      5820A            C
272   58             58444     Sales and Services C Taxable            Y      5820A            C
273   58             58445     Sales and Services D Taxable            Y      5820A            C
274   58             58446     Sales and Services E Taxable            Y      5820A            C
275   58             58450     Orchestra                               Y      5820A            C
276   58             58451     Opera                                   Y      5820A            C
277   58             58452     Youthwind Ensemble                      Y      5820A            C
278   58             58453     Faculty Ensemble                        Y      5820A            C
279   58             58454     Jazz Ensemble                           Y      5820A            C
280   58             58490     Commission Earned                       Y      5820A            C
281   59                       Other Sources
282   59     590               Other Sources                           N
283   59     5900              Other Sources                           N        590
284   59     5900A             Other Sources                           N       5900
285   59             58500     LicensingRoyalty Revenues               Y      5900A            C
286   59             58501     Other Sources Non Taxable               Y      5900A            C
287   59             58502     Other Sources A - Non Taxable           Y      5900A            C
288   59             58503     Other Sources B Non Taxable             Y      5900A            C
289   59             58504     Other Sources C Non Taxable             Y      5900A            C
290   59             58505     Other Sources D Non Taxable             Y      5900A            C
291   59             58506     Other Sources E Non Taxable             Y      5900A            C
292   59             58510     Univ Facilities Rental Non Taxable      Y      5900A            C
293   59             58511     Conference Fees Non Taxable             Y      5900A            C
294   59             58512     Equipment Rental Non Taxable            Y      5900A            C
295   59             58513     Vendor Fees Non Taxable                 Y      5900A            C
296   59             58514     Technical Service Fees Non Taxable      Y      5900A            C
297   59             58515     Parking Fees Non Taxable                Y      5900A            C
298   59             58516     Catering WCCG Non Taxable               Y      5900A            C
299   59             58520     Admissions Non Taxable                  Y      5900A            C
300   59             58530     USPS Service Station Rental NonTax      Y      5900A            C
301   59             58531     PO Box Rental NonTax                    Y      5900A            C
302   59             58532     Key Replacement NonTax                  Y      5900A            C
303   59             58540     3rd Party Agreement                     Y      5900A            C
304   59             58550     Salvage Sales                           Y      5900A            C
305   59             58650     Other Sources Taxable                   Y      5900A            C
306   59             58651     Other Sources A Taxable                 Y      5900A            C
307   59             58652     Other Sources B Taxable                 Y      5900A            C
308   59             58653     Other Sources C Taxable                 Y      5900A            C
309   59             58654     Other Sources D Taxable                 Y      5900A            C
310   59             58655     Other Sources E Taxable                 Y      5900A            C
311   59             58659     Sales Tax Paid                          Y      5900A            C
312   59             58660     Univ Facilities Rental Taxable          Y      5900A            C
313   59             58661     Conference Fees Taxable                 Y      5900A            C
314   59             58662     Equipment Rental Non Tax                Y      5900A            C
315   59             58663     Vendor Fees Taxable                     Y      5900A            C
316   59             58664     Technical Service Fees Taxable          Y      5900A            C
317   59             58665     Parking Fees Taxable                    Y      5900A            C
318   59             58666     Catering WCCG Taxable                   Y      5900A            C
319   59             58670     Local Telephone Taxable                 Y      5900A            C
320   59             58671     Long Distance Telephone Taxable         Y      5900A            C
321   59             58672     Nonrecurring Charges Taxable            Y      5900A            C
322   59             58680     Apparel                                 Y      5900A            C
323   59             58681     Books                                   Y      5900A            C
324   59             58682     Jewelry                                 Y      5900A            C
325   59             58683     Music                                   Y      5900A            C
326   59             58684     Other                                   Y      5900A            C
327   59             58685     Consignment Sales                       Y      5900A            C
328   59             58690     Reprographics                           Y      5900A            C
329   5A                       Investment Income
330   5A     5A0               Investment Income                       N
                                               University of Memphis
                                                 Banner Accounts
                                               OPERATING LEDGER                                         14
      Acct                                                             Data    Pred    Pool   Normal
      Type           Account                          Description      Entry   Acct    Acct   Balance

331   5A     5A00              Investment Income                        N        5A0
332   5A     5A00A             Investment Income                        N       5A00
333   5A             58800     Interest Income                          Y      5A00A            C
334   5A             58801     Dividends Income                         Y      5A00A            C
335   5A             58802     Other Investment Income                  Y      5A00A            C
336   5A             58803     Endowment Income                         Y      5A00A            C
337   5A     5A00B             Investment Expense                       N       5A00
338   5A             58810     Investment Expense                       Y      5A00B            C
339   5A     5A00C             Realized Gains and Losses                N       5A00
340   5A             58820     Realized Gains and Losses                Y      5A00C            C
341   5A     5A00D             Unrealized Gains and Losses              N       5A00
342   5A             58830     Unrealized Gains and Losses              Y      5A00D            C
343   5B                       Loan Fund Additions
344   5B     5B0               Loan Fund Additions                      N
345   5B     5B00              Loan Fund Additions                      N        5B0
346   5B     5B00A             Loan Fund Additions                      N       5B00
347   5B             58900     Loan Fund Additions                      Y      5B00A            C
348   5C                       Auxiliary Rev Generating Activities
349   5C     5C1               University Service Court                 N
350   5C     5C10              University Service Court                 N       5C1
351   5C     5C10A             University Service Court                 N       5C10
352   5C             59001     USC Routine Rental                       Y      5C10A            C
353   5C             59002     USC Bookstore Commission                 Y      5C10A            C
354   5C             59003     USC Other Commission                     Y      5C10A            C
355   5C     5C2               Food Service                             N
356   5C     5C20              Food Services                            N       5C2
357   5C     5C20A             Food Services                            N       5C20
358   5C             59100     Food Services Commission                 Y      5C20A            C
359   5C     5C3               Student Housing                          N
360   5C     5C30              Student Housing                          N       5C3
361   5C     5C30A             Student Housing                          N       5C30
362   5C             59200     Routine Rental                           Y      5C30A            C
363   5C             59201     Deposit Forfeiture                       Y      5C30A            C
364   5C             59202     Damage Charges                           Y      5C30A            C
365   5C             59203     Coke Commission                          Y      5C30A            C
366   5C             59204     Canteen Commission                       Y      5C30A            C
367   5C             59205     Special Rental University                Y      5C30A            C
368   5C             59206     Special Term Rental                      Y      5C30A            C
369   5C             59207     FR 1st Rental                            Y      5C30A            C
370   5C             59208     Installment Plan Fee                     Y      5C30A            C
371   5C             59209     Installment Plan Late Payment Fee        Y      5C30A            C
372   5C             59210     Special Rental Non University            Y      5C30A            C
373   5C     5C4               Parking                                  N
374   5C     5C40              Parking                                  N       5C4
375   5C     5C40A             Parking                                  N       5C40
376   5C             59300     Parking Decals for Faculty Staff         Y      5C40A            C
377   5C             59301     Parking Garage for Faculty Staff         Y      5C40A            C
378   5C             59302     Parking Garage Daily                     Y      5C40A            C
379   5C             59303     Parking Decals                           Y      5C40A            C
380   5C             59304     Parking Meters                           Y      5C40A            C
381   5C             59305     Parking Fines                            Y      5C40A            C
382   5C             59306     Parking TVs                              Y      5C40A            C
383   5C             59307     Parking Refunds                          Y      5C40A            C
384   5C             59308     Parking Garage Daily                     Y      5C40A            C
385   5C             59399     Parking Sales Tax                        Y      5C40A            C
386   5C     5C5               Vending                                  N
387   5C     5C50              Vending                                  N       5C5
388   5C     5C50A             Vending                                  N       5C50
389   5C             59400     Vending Canned                           Y      5C50A            C
390   5C             59401     Vending Snacks                           Y      5C50A            C
391   5C             59402     Vending Commissions                      Y      5C50A            C
392   5C             59450     Vending Copier                           Y      5C50A            C
393   5C             59460     Vending Copier Taxable                   Y      5C50A            C
394   5C             59469     Sales Tax Paid                           Y      5C50A            C
395   5C     5C9               Other                                    N
396   5C     5C90              Rental Properties                        N       5C9
                                               University of Memphis
                                                 Banner Accounts
                                               OPERATING LEDGER                                         15
      Acct                                                             Data    Pred    Pool   Normal
      Type           Account                        Description        Entry   Acct    Acct   Balance

397   5C     5C90A             Rental Properties                        N       5C90
398   5C             59701     Property Rental                          Y      5C90A            C
399
400                            EXPENDITURES
401    60                      Salaries and Benefits
402    61                      Salaries
403    61    610               Salaries                                 N
404    61    6110              Administrative Salaries                  N       610
405    61            61110     Administrative                           Y      6110             D
406    61            61111     Prior Project Administrative             Y      6110             D
407    61            61112     Administrative FacultyChairs             Y      6110             D
408    61            61113     Adminstrative Executives                 Y      6110             D
409    61            61120     Non Budget Salaries, AdminProf           Y      6110             D
410    61            61150     Support Pay AdminProf                    Y      6110             D
411    61            61151     Interim Pay Administrative               Y      6110             D
412    61            61155     Summer Other Compensation                Y      6110             D
413    61            61160     Budget Advances AdminProf Salaries       Y      6110             D
414    61            61161     Salary Lapse AdminProf                   Y      6110             D
415    61            61165     Grants Recovery AdminProf                Y      6110             D
416    61            61166     Undistributed Salary Budget              Y      6110             D
417    61            61180     Longevity AdminProf                      Y      6110             D
418    61            61181     One Time Bonus                           Y      6110             D
419    61            61185     Admin Salary Payment Prior Year          Y      6110             D
420    61            61195     Prior Year Adjustment AdminProf          Y      6110             D
421    61            61196     AdminProf Salary Deceased Emp            Y      6110             D
422    61            61199     One Time Payment Suspense                Y      6110             D
423    61    6120              Faculty and Academic Salaries            N       610
424    61            61210     Academic Faculty                         Y      6120             D
425    61            61211     Prior Project Academic                   Y      6120             D
426    61            61212     Academic Faculty Chairs                  Y      6120             D
427    61            61215     RODP Academic                            Y      6120             D
428    61            61220     Non Budgeted Salaries, Academic          Y      6120             D
429    61            61250     Support Pay Academic                     Y      6120             D
430    61            61251     Interim Pay Academic                     Y      6120             D
431    61            61252     Temporary Instructor Non Credit          Y      6120             D
432    61            61253     Temporary Instructor Credit              Y      6120             D
433    61            61254     Summer Credit Non Instruction            Y      6120             D
434    61            61255     Summer Other Compensation                Y      6120             D
435    61            61256     Summer Credit Instruction                Y      6120             D
436    61            61257     Academic Graduate Assistants             Y      6120             D
437    61            61260     Budget Advances Academic Salaries        Y      6120             D
438    61            61261     Salary Lapse Academic                    Y      6120             D
439    61            61265     Grants Recovery Academic                 Y      6120             D
440    61            61266     Undistributed Salary Budget              Y      6120             D
441    61            61275     Academic Temporary Post Retirement       Y      6120             D
442    61            61280     Longevity Academic                       Y      6120             D
443    61            61281     One Time Bonus                           Y      6120             D
444    61            61285     Academic Salary Prior Year               Y      6120             D
445    61            61295     Prior Year Adjustments Academic          Y      6120             D
446    61            61296     Academic Salary Deceased Employee        Y      6120             D
447    61    6130              Support and Clerical Salaries            N       610
448    61            61310     Support Clerical Salaries                Y      6130             D
449    61            61311     Prior Project Support Clerical           Y      6130             D
450    61            61312     Monthly Support Clerical                 Y      6130             D
451    61            61320     Non Budget Sal ClericalSuppport          Y      6130             D
452    61            61350     Support Pay Support Clerical             Y      6130             D
453    61            61351     Interim Pay Support Clerical             Y      6130             D
454    61            61360     Budget Advances Clerical Salaries        Y      6130             D
455    61            61361     Salary Lapse SupportClerical             Y      6130             D
456    61            61365     Grants Recovery SupportClerical          Y      6130             D
457    61            61366     Undistributed Salary Budget              Y      6130             D
458    61            61373     Shift Differential                       Y      6130             D
459    61            61374     Overtime Support Clerical                Y      6130             D
460    61            61375     Support Clerical Temporary Employee      Y      6130             D
461    61            61380     Longevity Support Clerical               Y      6130             D
462    61            61381     One Time Bonus                           Y      6130             D
                                            University of Memphis
                                              Banner Accounts
                                            OPERATING LEDGER                                         16
      Acct                                                          Data    Pred   Pool    Normal
      Type          Account                      Description        Entry   Acct   Acct    Balance

463    61           61385     Support Clerical Salary Prior Year     Y      6130             D
464    61           61395     Prior Year Adj Support Clerical        Y      6130             D
465    61           61396     Support Clerical Deceased Employee     Y      6130             D
466    61    6140             Student Salaries and Wages             N       610
467    61           61410     Student Assistants Hourly              Y      6140             D
468    61           61415     Student Assistants Monthly             Y      6140             D
469    61           61420     Non Budgeted Salaries Students         Y      6140             D
470    61           61485     Student Salary Payment Prior Year      Y      6140             D
471    61           61495     Prior Year Adj Student Assistants      Y      6140             D
472    61    6160             Professional Support Salaries          N       610
473    61           61601     Other Miscellaneous Earnings           Y      6160             D
474    61           61602     Employee Awards                        Y      6160             D
475    61           61603     Housing                                Y      6160             D
476    61           61610     Professional Support                   Y      6160             D
477    61           61611     Prior Project Professional Support     Y      6160             D
478    61           61620     Non Budget Salary Prof Support         Y      6160             D
479    61           61630     Coaches                                Y      6160             D
480    61           61635     Assistant Coaches                      Y      6160             D
481    61           61650     Support Pay Professional Support       Y      6160             D
482    61           61651     Interim Pay Professional Support       Y      6160             D
483    61           61657     Administrative Graduate Assistants     Y      6160             D
484    61           61660     Budget Advance Professional Support    Y      6160             D
485    61           61661     Salary Lapse Professional Support      Y      6160             D
486    61           61665     Grants Recovery Prof Support           Y      6160             D
487    61           61666     Undistributed Salary Budget            Y      6160             D
488    61           61675     Prof Support Temporary Employees       Y      6160             D
489    61           61680     Longevity Professional Support         Y      6160             D
490    61           61681     One Time Bonus                         Y      6160             D
491    61           61685     Prof Support Salary Prior Year         Y      6160             D
492    61           61695     Prior Year Adj Prof Support            Y      6160             D
493    61           61696     Prof Support Deceased Employee         Y      6160             D
494    62                     Employee Benefits
495    62    620              Employee Benefits                      N
496    62    6200             Employee Benefits Budget               N       620
497    62           62000     Employee Benefits Budget Pool          B      6200             D
498    62           62001     Benefits Clearing                      Y      6200   62000     D
499    62    621              Retirement                             N
500    62    6210             TCRS Retirement                        N       621
501    62           62100     TCRS Retirement                        Y      6210   62000     D
502    62    6220             ORP Retirement                         N       621
503    62           62200     ORP Retirement                         Y      6220   62000     D
504    62    623              FICA                                   N
505    62    6230             FICA                                   N       623
506    62           62300     FICA                                   Y      6230   62000     D
507    62    6240             Medicare FICA                          N       623
508    62           62400     Medicare FICA                          Y      6240   62000     D
509    62    625              Group Insurance                        N
510    62    6250             Group Insurance                        N       625
511    62           62500     Group Insurance                        Y      6250   62000     D
512    62           62590     Other Insurance                        Y      6250   62000     D
513    62    626              Unemployment Compensation              N
514    62    6260             Unemployment Compensation              N       626
515    62           62600     Unemployment Compensation              Y      6260   62000     D
516    62    627              Employee Scholarships                  N
517    62    6270             Employee Scholarships                  N       627
518    62           62700     PC191 UOM                              Y      6270   62000     D
519    62           62710     Emp Discounts UOM Spouse Dependent     Y      6270   62000     D
520    62           62720     Emp Disc Other Inst Spouse Depend      Y      6270   62000     D
521    62           62730     Staff Scholarship                      Y      6270   62000     D
522    62    628              Compensated Absences                   N
523    62    6288             Compensated Absences                   N       628
524    62           62880     Compensated Absences                   Y      6288   62000     D
525    62    629              Other Employee Benefits                N
526    62    6290             Other Employee Benefits                N       629
527    62           62900     401K Match                             Y      6290   62000     D
528    62           62910     Other Benefits                         Y      6290   62000     D
                                             University of Memphis
                                               Banner Accounts
                                             OPERATING LEDGER                                         17
      Acct                                                           Data    Pred   Pool    Normal
      Type          Account                        Description       Entry   Acct   Acct    Balance

529    62           62920     Privilege Tax                           Y      6290   62000     D
530    62           62950     Benefits and Deductions Suspense        Y      6290   62000     D
531    62           62999     Budget Control Benefits                 Y      6290   62000     D
532
533    70                     EXPENSES
534    71                     Travel
535    71    730              Travel                                  N
536    71    7300             Travel Budget                           N       730
537    71           73000     Travel Budget Pool                      B      7300             D
538    71    7310             Individual Instate Travel               N       730
539    71           73100     Individual Instate Travel               Y      7310   73000     D
540    71    7320             Individual Out of State Travel          N       730
541    71           73200     Individual Out of State Travel          Y      7320   73000     D
542    71           73250     Individual Out of Country Travel        Y      7320   73000     D
543    71    7330             Teams or Groups Instate Travel          N       730
544    71           73300     Teams or Groups Instate Travel          Y      7330   73000     D
545    71    7340             Teams or Groups Out of State Travel     N       730
546    71           73400     Teams or Groups Out of State Travel     Y      7340   73000     D
547    71           73450     Team or Group Out of Country Travel     Y      7340   73000     D
548    71    7350             Visitors Instate Travel                 N       730
549    71           73500     Visitors Instate Travel                 Y      7350   73000     D
550    71    7360             Visitors Out of State Travel            N       730
551    71           73600     Visitors Out of State Travel            Y      7360   73000     D
552    71           73650     Visitors Out of Country Travel          Y      7360   73000     D
553    71    7370             Moving Expenses                         N       730
554    71           73700     Moving Expenses                         Y      7370   73000     D
555    71    7380             Athletic Recruitment Travel             N       730
556    71           73800     Athletic Recruitment Travel             Y      7380   73000     D
557    71    7390             Other Travel                            N       730
558    71           73900     Other Travel                            Y      7390   73000     D
559    74                     Operating Expenses
560    74    740              Operating Expenses                      N
561    74    7400             Operating Expense Budget                N       740
562    74           74000     Operating Expense Budget Pool           B      7400             D
563    74    741              Printing Duplicating and Film Proc      N
564    74    7411             Printing of Supplies by UOM             N       741
565    74           74110     Printing of Supplies by UOM             Y      7411   74000     D
566    74    7412             Printing of Supplies Outside UOM        N       741
567    74           74120     Printing of Supplies Outside UOM        Y      7412   74000     D
568    74    7413             Duplicating and Copying by UOM          N       741
569    74           74130     Duplicating and Copying by UOM          Y      7413   74000     D
570    74    7414             Duplicating and Copying Outside UOM     N       741
571    74           74140     Duplicating and Copying Outside UOM     Y      7414   74000     D
572    74    7415             Film Processing                         N       741
573    74           74150     Film Processing                         Y      7415   74000     D
574    74    7416             Printing of Publications by UOM         N       741
575    74           74160     Printing of Publications by UOM         Y      7416   74000     D
576    74    7417             Printing of Publication Outside UOM     N       741
577    74           74170     Printing of Publication Outside UOM     Y      7417   74000     D
578    74    7419             Other Printing Duplic and Film Proc     N       741
579    74           74190     Other Printing Duplic and Film Proc     Y      7419   74000     D
580    74    742              Communications and Shipping Costs       N
581    74    7421             Communications and Shipping Costs       N       742
582    74           74210     Telephone Local Charges                 Y      7421   74000     D
583    74           74212     Cellphone                               Y      7421   74000     D
584    74           74214     Cellphone Overage                       Y      7421   74000     D
585    74    7422             Telephone Long Distance                 N       742
586    74           74220     Telephone Long Distance                 Y      7422   74000     D
587    74           74222     Cellphone Long Distance                 Y      7422   74000     D
588    74    7423             Postal Charges                          N       742
589    74           74230     Postal Charges                          Y      7423   74000     D
590    74    7424             Freight and Express Charges             N       742
591    74           74240     Freight and Express Charges             Y      7424   74000     D
592    74    7425             Cable Television                        N       742
593    74           74250     Cable Television                        Y      7425   74000     D
594    74    7426             Telephone Installation                  N       742
                                             University of Memphis
                                               Banner Accounts
                                             OPERATING LEDGER                                         18
      Acct                                                           Data    Pred   Pool    Normal
      Type          Account                        Description       Entry   Acct   Acct    Balance

595    74           74260     Telephone Installation                  Y      7426   74000     D
596    74    7429             Other Comm and Shipping Costs           N       742
597    74           74290     Other Comm and Shipping Costs           Y      7429   74000     D
598    74    743              Maintenance Repairs by Others           N
599    74    7431             Equipment Maintenance                   N       743
600    74           74310     Equipment Maintenance                   Y      7431   74000     D
601    74    7432             Building Maintenance                    N       743
602    74           74320     Building Maintenance                    Y      7432   74000     D
603    74    7433             Maintenance of Grounds                  N       743
604    74           74330     Maintenance of Grounds                  Y      7433   74000     D
605    74    7439             Other Maintenance and Repairs           N       743
606    74           74390     Other Maintenance and Repairs           Y      7439   74000     D
607    74           74391     PP Direct Charge Utilities              Y      7439   74000     D
608    74           74392     PP Direct Charge Maintenance Repair     Y      7439   74000     D
609    74           74393     PP Direct Charge Grounds                Y      7439   74000     D
610    74           74394     PP Direct Charge Custodial              Y      7439   74000     D
611    74    744              Prof and Admin Services                 N
612    74    7443             Software Maintenance                    N       744
613    74           74430     Computer Software                       Y      7443   74000     D
614    74           74431     Software Maintenance                    Y      7443   74000     D
615    74           74432     Software Leases                         Y      7443   74000     D
616    74    7444             Consulting Services                     N       744
617    74           74440     Consulting Services                     Y      7444   74000     D
618    74           74441     Temporary Agency Services               Y      7444   74000     D
619    74    7445             Medical Services                        N       744
620    74           74450     Medical Services                        Y      7445   74000     D
621    74    7446             Legal Services                          N       744
622    74           74460     Legal Services                          Y      7446   74000     D
623    74    7447             Advertising Services                    N       744
624    74           74470     Advertising Services                    Y      7447   74000     D
625    74    7448             Dues and Subscriptions                  N       744
626    74           74480     Membership Dues                         Y      7448   74000     D
627    74           74481     Subscriptions                           Y      7448   74000     D
628    74    7449             Other Professional Admin Services       N       744
629    74           74490     Other Professional Admin Services       Y      7449   74000     D
630    74           74491     Athletic Game Officials                 Y      7449   74000     D
631    74           74492     Hazardous Waste Disposal                Y      7449   74000     D
632    74           74493     Credit Card Fees                        Y      7449   74000     D
633    74           74494     Banking Service Fees                    Y      7449   74000     D
634    74           74495     Collection Costs                        Y      7449   74000     D
635    74    745              Supplies                                N
636    74    7450             Supplies                                N       745
637    74           74500     Supplies                                Y      7450   74000     D
638    74           74501     Medical Supplies                        Y      7450   74000     D
639    74           74502     Athletic Uniforms                       Y      7450   74000     D
640    74           74503     Athletic Supplies                       Y      7450   74000     D
641    74           74504     Non capitalized Equipment               Y      7450   74000     D
642    74    746              Rental and Insurance                    N
643    74    7461             Operating Leases for Real Property      N       746
644    74           74610     Operating Leases for Land               Y      7461   74000     D
645    74           74611     Operating Leases for Space              Y      7461   74000     D
646    74    7462             Operating Leases for Equipment          N       746
647    74           74620     Operating Leases for Equipment          Y      7462   74000     D
648    74    7463             Rentals                                 N       746
649    74           74630     Rental of Equipment                     Y      7463   74000     D
650    74           74631     Rental of Software                      Y      7463   74000     D
651    74           74632     Rental of Space                         Y      7463   74000     D
652    74    7465             Insurance                               N       746
653    74           74650     Insurance Property                      Y      7465   74000     D
654    74           74651     Insurance Other                         Y      7465   74000     D
655    74    7466             Capital Leases                          N       746
656    74           74660     Capital Leases Real Property            Y      7466   74000     D
657    74           74661     Capital Leases Equipment                Y      7466   74000     D
658    74    747              Awards and Indemnities                  N
659    74    7476             Awards to Employees                     N       747
660    74           74760     Awards to Employees                     Y      7476   74000     D
                                              University of Memphis
                                                Banner Accounts
                                              OPERATING LEDGER                                         19
      Acct                                                            Data    Pred   Pool    Normal
      Type           Account                       Description        Entry   Acct   Acct    Balance

661    74    7479              Other Awards and Indemnities            N       747
662    74            74790     Other Awards and Indemnities            Y      7479   74000     D
663    74            74791     Miscellaneous Awards to Students        Y      7479   74000     D
664    74            74792     Death Benefits                          Y      7479   74000     D
665    74    748               Grants and Subsidies                    N
666    74    7481              Grant and Subsidie to Organizations     N       748
667    74            74810     Grant and Subsidie to Organizations     Y      7481   74000     D
668    74    7482              Grants and Subsidies to Individuals     N       748
669    74            74820     Grants and Subsidies to Individuals     Y      7482   74000     D
670    74    7483              Training Costs for Employees            N       748
671    74            74830     Training Costs for Employees            Y      7483   74000     D
672    74    7488              Other Grants and Subsidies              N       748
673    74            74880     Housing Allowances                      Y      7488   74000     D
674    74            74881     Dependency Allowance                    Y      7488   74000     D
675    74    749               Other Services and Expenses             N
676    74    7491              Cash Short and Over                     N       749
677    74            74910     Cash Short and Over                     Y      7491   74000     D
678    74    7492              Bad Debts                               N       749
679    74            74920     Bad Debts                               Y      7492   74000     D
680    74    7493              Gain Loss on Disposal Fixed Asset       N       749
681    74    74930   74930     Gain Loss on Disposal Fixed Asset       Y      7493             D
682    74    7498              Miscellaneous Unclassified              N       749
683    74            74980     Guarantees Paid                         Y      7498   74000     D
684    74            74981     Entry Fees                              Y      7498   74000     D
685    74            74982     Publications and Reports                Y      7498   74000     D
686    74            74983     Meals and Food Services                 Y      7498   74000     D
687    74            74984     Non Catalogued Books Periodicals        Y      7498   74000     D
688    74            74985     Complimentary Athletic Tickets          Y      7498   74000     D
689    74            74986     Other Services and Expenses             Y      7498   74000     D
690    74            74987     Study Abroad Fees                       Y      7498   74000     D
691    74    7499              Late Payment Charges                    N       749
692    74            74990     InterestLate Payment Penalties          Y      7499   74000     D
693    74    751               Utilities and Fuel                      N
694    74    7510              Utility Expense Budget                  N       751
695    74            75100     Utility Expense Budget Pool             B      7510             D
696    74    7511              Electricity                             N       751
697    74            75110     Electricity                             Y      7511   75100     D
698    74    7512              Water and Sewage                        N       751
699    74            75120     Water                                   Y      7512   75100     D
700    74            75121     Sewage                                  Y      7512   75100     D
701    74    7513              Natural Gas                             N       751
702    74            75130     Natural Gas                             Y      7513   75100     D
703    74    7514              Coal                                    N       751
704    74            75140     Coal                                    Y      7514   75100     D
705    74    7515              Fuel Oil                                N       751
706    74            75150     Fuel Oil                                Y      7515   75100     D
707    74    7519              Other Utilities and Fuel                N       751
708    74            75190     City Service Fee                        Y      7519   75100     D
709    74    752               Motor Vehicle Operation                 N
710    74    7521              Motor Fuel Oil Lubricants               N       752
711    74            75210     Motor Fuel Oil Lubricants               Y      7521   74000     D
712    74    7522              Tires and Tubes                         N       752
713    74            75220     Tires and Tubes                         Y      7522   74000     D
714    74    7523              Accessories and Parts                   N       752
715    74            75230     Accessories and Parts                   Y      7523   74000     D
716    74    7524              Repairs by Noninstitutional Agency      N       752
717    74            75240     Repairs by Noninstitutional Agency      Y      7524   74000     D
718    74    7529              Other Motor Vehicle Operation           N       752
719    74            75290     Other Motor Vehicle Operation           Y      7529   74000     D
720    74    753               Allocated Charges                       N
721    74    7530              Allocated Charges Budget                N       753
722    74            75300     Allocated Charges Budget Pool           B      7530             D
723    74    7531              Prof and Admin Services by UOM Dept     N       753
724    74            75310     Prof and Admin Services by UOM Dept     Y      7531   74000     D
725    74            75311     Liability Claims Adjustment             Y      7531   74000     D
726    74            75312     Property Insurance                      Y      7531   74000     D
                                            University of Memphis
                                              Banner Accounts
                                            OPERATING LEDGER                                         20
      Acct                                                          Data    Pred   Pool    Normal
      Type          Account                       Description       Entry   Acct   Acct    Balance

727    74    7532             Data Processing Allocations            N       753
728    74           75320     Data Processing Allocations            Y      7532   74000     D
729    74    7533             Renewal and Replacement Charges        N       753
730    74           75330     Renewal and Replacement Charges        Y      7533   74000     D
731    74    7534             Prorata Allocations                    N       753
732    74           75340     Plant Allocations Utilities            Y      7534   74000     D
733    74           75341     Plant Allocations Grounds              Y      7534   74000     D
734    74           75342     Plant Allocations Custodial            Y      7534   74000     D
735    74           75343     Plant Allocations HVAC Steam Chill     Y      7534   74000     D
736    74           75344     Plant Allocations HVAC Other           Y      7534   74000     D
737    74    7535             Other Allocations                      N       753
738    74           75350     Cost Sharing                           Y      7535   74000     D
739    74    760              Stores for Resale Reissue or Manuf     N
740    74    7610             Stores for Resale Reissue or Manuf     N       760
741    74           76100     Stores for Resale Reissue or Manuf     Y      7610   74000     D
742    74           76101     Stores for Resale A                    Y      7610   74000     D
743    74           76102     Stores for Resale B                    Y      7610   74000     D
744    74           76103     Stores for Resale C                    Y      7610   74000     D
745    74           76104     Stores for Resale D                    Y      7610   74000     D
746    74           76105     Stores for Resale E                    Y      7610   74000     D
747    74           76109     Constructed Equipment                  Y      7610   74000     D
748    74           76110     PS Operator Supplies                   Y      7610   74000     D
749    74           76111     Partial Outsource                      Y      7610   74000     D
750    74           76112     Complete Outsource                     Y      7610   74000     D
751    74           76115     Corel Word Perfect                     Y      7610   74000     D
752    74           76116     Software Licenses                      Y      7610   74000     D
753    74           76120     Local Telephone                        Y      7610   74000     D
754    74           76121     Long Distance Telephone                Y      7610   74000     D
755    74           76122     Billed Leased Inventory                Y      7610   74000     D
756    74           76123     Distance Learning                      Y      7610   74000     D
757    74           76124     Cellular                               Y      7610   74000     D
758    74           76125     CableVision                            Y      7610   74000     D
759    74           76126     Local Telephone Chargeback             Y      7610   74000     D
760    74           76127     Long Distance Chargeback               Y      7610   74000     D
761    74           76128     Outsourced Services                    Y      7610   74000     D
762    74           76129     Prepaid Calling                        Y      7610   74000     D
763    74           76130     Pager Services                         Y      7610   74000     D
764    74           76141     Apparel Purchases                      Y      7610   74000     D
765    74           76142     Book Purchases                         Y      7610   74000     D
766    74           76143     Jewelry Purchases                      Y      7610   74000     D
767    74           76144     Music Purchases                        Y      7610   74000     D
768    74           76145     Other Purchases                        Y      7610   74000     D
769    74    770              Grants and Contracts Operating Exp     N
770    74    7710             Grants and Contracts Operating Exp     N       770
771    74           77100     GC Pool Print Duplic and Film Proc     B      7710             D
772    74           77110     GC Printing Duplicating by UOM         Y      7710   77100     D
773    74           77120     GC Printing Duplicating outside UOM    Y      7710   77100     D
774    74           77130     GC Printing Duplic Film Proc Other     Y      7710   77100     D
775    74    7720             GC Communication and Shipping Costs    N       770
776    74           77200     GC Pool Comm and Shipping Costs        B      7720             D
777    74           77210     GC Telephone Local                     Y      7720   77200     D
778    74           77220     GC Telephone Long Distance             Y      7720   77200     D
779    74           77230     GC Telephone Moves and Changes         Y      7720   77200     D
780    74           77240     GC Cellphone Base Charge               Y      7720   77200     D
781    74           77250     GC Cellphone Overage                   Y      7720   77200     D
782    74           77260     GC Cellphone Long Distance             Y      7720   77200     D
783    74           77270     GC Postage                             Y      7720   77200     D
784    74    7730             GC Maintenance and Repairs             N       770
785    74           77300     GC Pool Maintenance and Repairs        B      7730             D
786    74           77310     GC Maintenance and Repairs             Y      7730   77300     D
787    74    7740             GC Professional and Admin Services     N       770
788    74           77400     GC Pool Prof and Admin Services        B      7740             D
789    74           77410     GC Prof and Admin Services             Y      7740   77400     D
790    74           77420     GC Computer Software                   Y      7740   77400     D
791    74           77430     GC Consulting Services                 Y      7740   77400     D
792    74           77440     GC Advertising Services                Y      7740   77400     D
                                             University of Memphis
                                               Banner Accounts
                                             OPERATING LEDGER                                         21
      Acct                                                           Data    Pred   Pool    Normal
      Type          Account                       Description        Entry   Acct   Acct    Balance

793    74           77450     GC Subscriptions                        Y      7740   77400     D
794    74           77460     GC Other Prof Admin Services            Y      7740   77400     D
795    74    7750             GC Supplies                             N       770
796    74           77500     GC Pool Supplies                        B      7750             D
797    74           77510     GC Supplies                             Y      7750   77500     D
798    74    7760             GC Rental and Insurance                 N       770
799    74           77600     GC Pool Rental and Insurance            B      7760             D
800    74           77610     GC Rent or Lease of Space               Y      7760   77600     D
801    74           77620     GC Rent or Lease of Land                Y      7760   77600     D
802    74    7770             GC Awards and Indemnities               N       770
803    74           77700     GC Pool Awards and Indemnities          B      7770             D
804    74           77710     GC Grants Payments to Individuals       Y      7770   77700     D
805    74           77720     GC Grants Payments to Organizations     Y      7770   77700     D
806    74           77730     GC Pell Grants                          Y      7770   77700     D
807    74           77740     GC Direct Loan Program                  Y      7770   77700     D
808    74    7780             GC Other Services and Expenses          N       770
809    74           77800     GC Pool Other Services and Expenses     B      7780             D
810    74           77810     GC Publications and Reports             Y      7780   77800     D
811    74           77820     GC Meals and Food Service               Y      7780   77800     D
812    74           77830     GC Subcontracts under $25,000           Y      7780   77800     D
813    74           77840     GC Subcontracts over $25,000            Y      7780   77800     D
814    74    7790             GC Utilities and Fuel                   N       770
815    74           77900     GC Pool Utilities and Fuel              B      7790             D
816    74           77910     GC Utilities                            Y      7790   77900     D
817    74           77920     GC Motor Vehicle                        Y      7790   77900     D
818    75                     Departmental Revenues
819    75    754              Departmental Revenues                   N
820    75    7540             Departmental Revenues Budget            N       754
821    75           75400     Departmental Revenue Budget Pool        B      7540             C
822    75    7541             Departmental Revenues                   N       754
823    75           75410     Departmental Revenues                   Y      7541   75400     C
824    75           75411     Dept Revenues A Non Taxable             Y      7541   75400     C
825    75           75412     Dept Revenues B Non Taxable             Y      7541   75400     C
826    75           75413     Dept Revenues C Non Taxable             Y      7541   75400     C
827    75           75414     Dept Revenues D Non Taxable             Y      7541   75400     C
828    75           75415     Dept Revenues E Non Taxable             Y      7541   75400     C
829    75           75416     Dept Sales and Services A Non Tax       Y      7541   75400     C
830    75           75417     Dept Sales and Services B Non Tax       Y      7541   75400     C
831    75           75418     Dept Sales and Services C Non Tax       Y      7541   75400     C
832    75           75419     Dept Sales and Services D Non Tax       Y      7541   75400     C
833    75           75420     Dept Sales and Services E Non Tax       Y      7541   75400     C
834    75           75421     Departmental Local Telephone            Y      7541   75400     C
835    75           75422     Departmental Long Distance              Y      7541   75400     C
836    75           75423     Departmental Sales and Services         Y      7541   75400     C
837    75           75424     Departmental Leases                     Y      7541   75400     C
838    75           75425     Departmental Cellular                   Y      7541   75400     C
839    75           75426     Departmental Cable Vision               Y      7541   75400     C
840    75           75427     Departmental Chargeback                 Y      7541   75400     C
841    75           75430     Univ Facilities Rental Non Taxable      Y      7541   75400     C
842    75           75431     Conference Fees Non Taxable             Y      7541   75400     C
843    75           75432     Equipment Rental Non Taxable            Y      7541   75400     C
844    75           75433     Vendor Fees Non Taxable                 Y      7541   75400     C
845    75           75434     Technical Service Fees Non Tax          Y      7541   75400     C
846    75           75435     Parking Fees - Non Tax                  Y      7541   75400     C
847    75           75436     Dept Catering WCCG                      Y      7541   75400     C
848    75           75440     Rats                                    Y      7541   75400     C
849    75           75441     Rabbits                                 Y      7541   75400     C
850    75           75442     Mice Voles                              Y      7541   75400     C
851    75           75443     Hamsters                                Y      7541   75400     C
852    75           75444     Warm Blooded Creatures                  Y      7541   75400     C
853    75           75450     Corel Word Perfect Revenue              Y      7541   75400     C
854    75           75451     Software Licenses Revenue               Y      7541   75400     C
855    75           75460     Dept PP Direct Charge Utilities         Y      7541   75400     C
856    75           75461     Dept PP Direct Charge Maint Repair      Y      7541   75400     C
857    75           75462     Dept PP Direct Charge Grounds           Y      7541   75400     C
858    75           75463     Dept PP Direct Charge Custodial         Y      7541   75400     C
                                             University of Memphis
                                               Banner Accounts
                                             OPERATING LEDGER                                         22
      Acct                                                           Data    Pred   Pool    Normal
      Type          Account                        Description       Entry   Acct   Acct    Balance

859    75           75490     Student Activity Fee Allocations        Y      7541   75400     C
860    78                     Capital Expenses
861    78    780              Capital Expense Budget Pool             N
862    78    7800             Capital Expense Budget Pool             N       780
863    78           78000     Capital Expense Budget Pool             B      7800             D
864    78    781              Equipment                               N
865    78    7811             Office Equipment                        N       781
866    78           78110     Office Equipment                        Y      7811   78000     D
867    78    7812             Operational Equipment                   N       781
868    78           78120     Operational Equipment                   Y      7812   78000     D
869    78    7813             Instructional Equipment                 N       781
870    78           78130     Instructional Equipment                 Y      7813   78000     D
871    78    7819             Other Equipment                         N       781
872    78           78190     Other Equipment                         Y      7819   78000     D
873    78    782              Land                                    N
874    78    7821             Purchase of Land                        N       782
875    78           78210     Purchase of Land                        Y      7821   78000     D
876    78    7822             Site Development and Improvement        N       782
877    78           78220     Site Development and Improvement        Y      7822   78000     D
878    78    7829             Other Land Costs                        N       782
879    78           78290     Appraisals                              Y      7829   78000     D
880    78           78291     Legal Administrative Fees               Y      7829   78000     D
881    78           78292     Other Land Costs                        Y      7829   78000     D
882    78    783              Buildings                               N
883    78    7831             Puchase of Buildings                    N       783
884    78           78310     Purchase of Buildings                   Y      7831   78000     D
885    78    7832             Construction of Buildings               N       783
886    78           78320     Construction Contracts                  Y      7832   78000     D
887    78           78321     Architechural Services                  Y      7832   78000     D
888    78           78322     Engineering Services                    Y      7832   78000     D
889    78           78323     Concrete Testing                        Y      7832   78000     D
890    78           78324     Stationary Equipment                    Y      7832   78000     D
891    78           78325     Topographical Surveys                   Y      7832   78000     D
892    78           78326     Legal Administrative Fees               Y      7832   78000     D
893    78           78327     Contingency                             Y      7832   78000     D
894    78           78328     Other Construction Costs                Y      7832   78000     D
895    78    784              Improvements and Infrastructure         N
896    78    7841             Parking Lots Streets Walks etc          N       784
897    78           78410     Construction Contracts                  Y      7841   78000     D
898    78           78411     Architectural Engineering Services      Y      7841   78000     D
899    78           78412     Legal Administrative Fees               Y      7841   78000     D
900    78           78413     Landscaping and Paving                  Y      7841   78000     D
901    78           78414     Electrical Work                         Y      7841   78000     D
902    78           78415     Safety Items                            Y      7841   78000     D
903    78           78416     Topographical Surveys                   Y      7841   78000     D
904    78           78417     Contingency                             Y      7841   78000     D
905    78           78418     Other Parking Street Costs              Y      7841   78000     D
906    78    7842             Utility System MaintenanceOper          N       784
907    78           78420     Construction Contracts                  Y      7842   78000     D
908    78           78421     Architectural Engineering Services      Y      7842   78000     D
909    78           78422     LegalAdministrative Fees                Y      7842   78000     D
910    78           78423     Landscaping and Paving                  Y      7842   78000     D
911    78           78424     Electrical Work                         Y      7842   78000     D
912    78           78425     Safety Items                            Y      7842   78000     D
913    78           78426     Topographical Surveys                   Y      7842   78000     D
914    78           78427     Contingency                             Y      7842   78000     D
915    78           78428     Other Utility System Maint Costs        Y      7842   78000     D
916    78    7849             Other Improvements                      N       784
917    78           78490     Construction Contracts                  Y      7849   78000     D
918    78           78491     Architectural Engineering Services      Y      7849   78000     D
919    78           78492     Legal Administrative Fees               Y      7849   78000     D
920    78           78493     Landscaping and Paving                  Y      7849   78000     D
921    78           78494     Electrical Work                         Y      7849   78000     D
922    78           78495     Safety Items                            Y      7849   78000     D
923    78           78496     Topographical Surveys                   Y      7849   78000     D
924    78           78497     Contingency                             Y      7849   78000     D
                                             University of Memphis
                                               Banner Accounts
                                             OPERATING LEDGER                                         23
      Acct                                                           Data    Pred   Pool    Normal
      Type          Account                        Description       Entry   Acct   Acct    Balance

925   78            78498     Other Improvements                      Y      7849   78000     D
926   78     785              Library Books and Binding               N
927   78     7851             Books                                   N       785
928   78            78510     Books                                   Y      7851   78000     D
929   78            78511     Books Freight                           Y      7851   78000     D
930   78            78512     Books Standing Orders                   Y      7851   78000     D
931   78     7852             Periodicals                             N       785
932   78            78520     Periodicals                             Y      7852   78000     D
933   78     7853             Binding                                 N       785
934   78            78530     Binding                                 Y      7853   78000     D
935   78     7854             Films                                   N       785
936   78            78540     Films                                   Y      7854   78000     D
937   78     7855             Microform                               N       785
938   78            78550     Microform                               Y      7855   78000     D
939   78     7858             Other Library                           N       785
940   78            78580     Other Library Holdings                  Y      7858   78000     D
941   78     786              Capitalized Software                    N
942   78     7861             Capitalized Software                    N       786
943   78            78610     Capitalized Software                    Y      7861   78000     D
944   79                      Scholarships and Fellowships
945   79     790              Scholarships and Fellowships            N
946   79     7900             Scholarships and Fellowships Budget     N       790
947   79            79000     Scholarships and Fellow Budget Pool     B      7900             D
948   79     791              Scholarships and Fellowships            N
949   79     7971             Scholarships                            N       791
950   79            79710     Scholarships                            Y      7971   79000     D
951   79            79711     Scholarships Credits                    Y      7971   79000     D
952   79            79712     Scho Honors Program Out of State        Y      7971   79000     D
953   79            79713     Fee Remissions Graduate Assist          Y      7971   79000     D
954   79            79714     Fee Remissions Credits                  Y      7971   79000     D
955   79            79715     Fee Remissions Miscellaneous            Y      7971   79000     D
956   79     7972             Fellowships                             N       791
957   79            79720     Fellowships                             Y      7972   79000     D
958   79     7973             Athletic Scholarships                   N       791
959   79            79730     Athletic Scho Tuition Instate           Y      7973   79000     D
960   79            79731     Athletic Scho Tuition Out of State      Y      7973   79000     D
961   79            79732     Athletic Scholarship Meals              Y      7973   79000     D
962   79            79733     Athletic Scho BoardSupport              Y      7973   79000     D
963   79            79734     Athletic Scholarship Books              Y      7973   79000     D
964   79            79735     Athletic Scholarship Non Athlete        Y      7973   79000     D
965   79            79736     Athletic Fee Remiss Graduate Assist     Y      7973   79000     D
966   79     7974             Sponsored Projects Fee Remissions       N       791
967   79            79740     GC Fee Remissions                       Y      7974   79000     D
968   79            79741     GC Fee Remissions Graduate Assist       Y      7974   79000     D
969   79            79742     GC Other Awards and Indemnities         Y      7974   79000     D
970   79     7975             Statutory Fee Remissions                N       791
971   79            79750     PC 191 TBR Institutions                 Y      7975   79000     D
972   79            79751     PC 191 Non TBR Institutions             Y      7975   79000     D
973   79            79752     PC 191 Out of State                     Y      7975   79000     D
974   79            79753     State Employee ChildDependent           Y      7975   79000     D
975   79            79754     Teacher ChildDependent                  Y      7975   79000     D
976   79            79759     Statutory Fee Remissions Credits        Y      7975   79000     D
977   7A                      Depreciation Expense
978   7A     7A0              Depreciation Expense                    N
979   7A     7A10             Equipment Depreciation                  N       7A0
980   7A            7A100     Equipment Depreciation                  Y      7A10             D
981   7A     7A20             Buildings Depreciation                  N       7A0
982   7A            7A200     Buildings Depreciation                  Y      7A20             D
983   7A     7A30             Improve and Infras Depreciation         N       7A0
984   7A            7A300     Improve and Infras Depreciation         Y      7A30             D
985   7A     7A40             Library Holdings Depreciation           N       7A0
986   7A            7A400     Library Holdings Depreciation           Y      7A40             D
987   7A     7A50             Software Amortization                   N       7A0
988   7A            7A500     Software Amortization                   Y      7A50             D
989   7B                      Grant Related Expense Items
990   7B     7B0              Grant Related Expense Items             N
                                              University of Memphis
                                                Banner Accounts
                                              OPERATING LEDGER                                        24
       Acct                                                           Data    Pred   Pool   Normal
       Type          Account                        Description       Entry   Acct   Acct   Balance

991    7B     7B10             Indirect Cost Expense                   N       7B0
992    7B            79800     Indirect Cost Expense                   Y      7B10            D
993    7B     7B20             Refund to Grantors                      N       7B0
994    7B            79820     Refund to Grantors                      Y      7B20            D
995    7B     7B30             Expired Grants                          N       7B0
996    7B            79840     Expired Grants                          Y      7B30            D
997    7B     7B40             Cost Sharing Expense                    N       7B0
998    7B            79860     Cost Sharing Expense                    Y      7B40            D
999    7C                      Other Nonoperating Expense Items
1000   7C     7C0              Other Nonoperating Expense Items        N
1001   7C     7C10             Interest on Capital Asset Debt          N      7C0
1002   7C            79880     Interest on Capital Asset Debt          Y      7C10            D
1003   7C     7C20             Bond Issuance Cost                      N      7C0
1004   7C            79900     Bond Issuance Cost                      Y      7C20            D
1005   7C     7C30             Other Capital                           N      7C0
1006   7C            79920     Other Capital                           Y      7C30            D
1007   7C            79930     Trust Fees and Other Admin Costs        Y      7C30            D
1008   7D                      Loan Fund Deductions
1009   7D     7D0              Loan Fund Deductions                    N
1010   7D     7D10             Loan Fund Deductions                    N      7D0
1011   7D            79940     Loan Fund Deductions                    Y      7D10            D
1012   7D            79941     Repayment of Federal Advances           Y      7D10            D
1013   7D            79942     Repayment of Institutional Advances     Y      7D10            D
1014   7D            79943     Defense Principal Cancellation          Y      7D10            D
1015   7D            79944     Defense Interest Cancellation           Y      7D10            D
1016   7D            79945     Perkins Principal Cancellation          Y      7D10            D
1017   7D            79946     Perkins Interest Cancellation           Y      7D10            D
1018   7D            79947     Nursing Principal Cancellation          Y      7D10            D
1019   7D            79948     Nursing Interest Cancellation           Y      7D10            D
1020   7D            79949     Death Principal Cancellation            Y      7D10            D
1021   7D            79950     Death Interest Cancellation             Y      7D10            D
1022   7D            79951     Disability Principal Cancellation       Y      7D10            D
1023   7D            79952     Disability Interest Cancellation        Y      7D10            D
1024   7D            79953     Bankruptcy Principal Cancellation       Y      7D10            D
1025   7D            79954     Bankruptcy Interest Cancellation        Y      7D10            D
1026   7D            79955     Military Principal Cancellation         Y      7D10            D
1027   7D            79956     Military Interest Cancellation          Y      7D10            D
1028   7D            79957     Law Enforcement Principal Cancel        Y      7D10            D
1029   7D            79958     Law Enforcement Interest Cancel         Y      7D10            D
1030   7D            79959     Med Tech Principal Cancellation         Y      7D10            D
1031   7D            79960     Med Tech Interest Cancellation          Y      7D10            D
1032   7D            79961     Special Ed Principal Cancellation       Y      7D10            D
1033   7D            79962     Special Ed Interest Cancellation        Y      7D10            D
1034   7D            79963     Other Principal Cancellation            Y      7D10            D
1035   7D            79964     Other Interest Cancellation             Y      7D10            D
1036   7D            79965     Perkins Prin Assign US Dept of ED       Y      7D10            D
1037   7D            79966     Perkins Int Assign US Dept of ED        Y      7D10            D
1038   7D            79980     Bad Debt Expense                        Y      7D10            D
1039   7D            79981     Nursing Principal Write Off             Y      7D10            D
1040   7D            79982     Nursing Interest Write Off              Y      7D10            D
1041   7D            79983     Uncollectible Principal Write Off       Y      7D10            D
1042   7D            79984     Uncollectible Interest Write Off        Y      7D10            D
1043   7D            79990     Administrative Costs                    Y      7D10            D
1044   7D            79991     Cost of Litigation                      Y      7D10            D
1045   7D            79992     Other Collection Costs                  Y      7D10            D
1046   7D            79993     Recovered Collection Costs              Y      7D10            D
1047
1048    80                     TRANSFERS
1049    81                     Transfers
1050    81    810              Mandatory Transfers                     N
1051    81    8110             Retirement of Indebtedness              N       810
1052    81           81100     Retirement of Indebtedness              Y      8110            D
1053    81    8120             Renewal and Replacements                N       810
1054    81           81200     Renewal and Replacements                Y      8120            D
1055    81    8130             Loan Fund Matching                      N       810
1056    81           81300     Loan Fund Matching                      Y      8130            D
                                              University of Memphis
                                                Banner Accounts
                                              OPERATING LEDGER                                        25
       Acct                                                           Data    Pred   Pool   Normal
       Type          Account                        Description       Entry   Acct   Acct   Balance

1057    81    820              Nonmandatory Transfers                  N
1058    81    8210             Transfers to Unexpended Plant           N       820
1059    81           82100     Transfers to Unexpended Plant           Y      8210            D
1060    81    8220             Transfer to Renewal and Replacement     N       820
1061    81           82200     Transfer to Renewal and Replacement     Y      8220            D
1062    81    8230             Transfers to Other Funds                N       820
1063    81           82300     Transfers to Other Funds                Y      8230            D
1064    81    8240             Transfers from Unexpended Plant         N       820
1065    81           82400     Transfers from Unexpended Plant         Y      8240            D
1066    81    8250             Transfers from Renewal and Replace      N       820
1067    81           82500     Transfers from Renewal and Replace      Y      8250            D
1068    81    8260             Transfers from Other Funds              N       820
1069    81           82600     Transfers from Other Funds              Y      8260            D
1070    81           82610     Intrafund Transfers                     Y      8260            D

				
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