Income Account Codes
Codes with an asterisk are being called to your attention as they are new or changed since the last directory.
Code Questions?
If you have any questions or concerns regarding income code use, please contact:
Cindy Gross
University Controller
(954) 262-5222
Ginny Pardo
Budget Director
(954) 262-5251
Thank you for your careful attention in using codes accurately.
QuickLinks:
- 01XX Student Fees and Scholarships
- 03XX Gifts and Grants
- 04XX Investment Income
- 06XX Educational Activities
- 07XX Auxiliary Activities
- 08XX Interdepartment Services
- 09XX Miscellaneous Income
01XX Student Fees and Scholarships
| Code | Title | Description |
|---|---|---|
| 0100 | Income - Tuition | also see 0101 |
| 0101 | Income - HPD Tuition | Non-Florida (resident) students |
| 0102 | Income - Forfeited Deposits | |
| 0103 | Income - Workshops & Conferences | For short, non-credit courses and tuition for MOA Studio School |
| 0104 | Income - Allocations - Other Programs | This is used for allocating income to and from different programs and/or centers. (This should net to zero for the entire university.) Note: Journal entry form must have authorized signatures from all centers involved |
| 0105 | Income - Misc. Student Fees | Fees not otherwise designated |
| 0106 | Income - Registration Fees | |
| 0107 | Income - Deferred Payment Fee | |
| 0108 | Income - Supplies | |
| 0109 | Income - Student Late Fees | |
| 0110 | Income - Service Charges | Primarily fees for NSF checks |
| 0111 | Income - University Student Service Fee | |
| 0112 | Income - Application Fees | |
| 0113 | Income - Graduation Fees | |
| 0114 | Income - Transcript Fees | |
| 0116 | Income - Reinstatement Fee | Charges to returning students |
| 0117 | Income - University School Matriculation Fee | |
| 0118 | Income - Collection Costs Recovered | |
| 0119 | Income - Testing Fees | Fees charged for CLEP, CLAST, GRE, etc. |
| 0122 | Income - Science Lab Fees | |
| 0125 | Income - Library Print Fees | (Library use only) |
| 0133 | Income - Marketplace | Non-Taxable |
| 0169 | Income - Day Care | |
| 0176 | Income - Bus | |
| 0177 | Income - Camps | For camps and University School summer programs |
| 0189 | Income – Revenue Pro-ration | For Finance use only |
| 0191 | Tuition/Fees Discount | Contra income account for academic program discounts and for U-School early payment and multiple child discounts |
| 0192 | Student Scholarships | Contra income account for awards (recipient may be subject to taxation). Not for payments for services rendered |
| 0193 | Income-All Fellowships | All Fellowships |
| 0194 | Income-Endowed Scholarships | Scholarships funded by proceeds from endowments |
03XX Gifts and Grants
| Code | Title | Description |
|---|---|---|
| 0320 | Income - Gifts | Gifts from all sources must be sent to Development for recording and acknowledgement |
| 0321 | Income - In Kind Gifts | Such as donated material or services |
| 0327 | Income - Fundraisers | Such as pari-mutuel events, dances, festivals and galas, etc |
| 0328 | Income - Pledges Of Gifts | Finance use only |
| 0329 | Income-MOA-Small Donations | MOA – small donations – used by Museum of Art |
| 0330 | Income-MOA-Auxiliary Groups | MOA – auxiliary Groups – used by Museum of Art |
| 0331 | Income-MOA-Corporations | MOA – corporations – used by Museum of Art |
| 0332 | Income-MOA-Foundations | MOA – foundations – used by Museum of Art |
| 0333 | Inc-MOA-Memberships and Major Donors | MOA – major donors – used by Museum of Art |
| 0350 | Income - Endowment Gifts | Send to Development Office for recording and acknowledgement |
04XX Investment Income
| Code | Title | Description |
|---|---|---|
| 0446 | Endowment Income Distributed | Pro-rata earnings from investment pools credited to each participating fund |
| 0467 | Income - Realized Investment Gains/Losses | Finance use only |
| 0468 | Income - Unrealized Investment Gains/Losses | Finance use only |
| 0470 | Income-Investment Fees | Contra Income account for Finance use only |
| 0475 | Income - Interest And Dividends | Finance use only |
| 0480 | Income - Investment Other | Finance use only |
06XX Educational Activities
| Code | Title | Description |
|---|---|---|
| 0617 | Income- HPD Clinic Revenue clearing | For use by HPD Division of Clinical Operations only |
| 0618 | Income - Client Fees | For therapy, evaluation, other services |
| 0619 | Income - Doctor Visits | Not materials, drugs, or lab sales |
| 0620 | Income - Medical Materials Sales | Lens, crutches, etc. (not drugs or laboratory income) |
| 0621 | Income - Drug Sales | |
| 0622 | Income - Lab Sales | |
| 0631 | Income - Charitable H/C Services Provided | |
| 0632 | Income - Contract H/C Services Adjusted | |
| 0633 | Income - Healthcare Services Discount | |
| 0673 | Income – Third Party Reimbursements | For use by index 229201 only |
| 0674 | Income - MOA-Admissions |
07XX Auxiliary Activities
| Code | Title | Description |
|---|---|---|
| 0749 | Income - Other Auxiliary Sales | External sales and services not otherwise classified, like Publications' outside income. Will be charged Sales Tax. |
| 0751 | Income - Housing Fees | Dormitory and apartment revenue |
| 0753 | Income - Food Service | Meal Plan |
| 0754 | Income - Vending Machines | Revenues and commissions |
| 0755 | Income - Food Services - Other | Revenues and commissions |
| 0761 | Income - Parking Meters | Finance use only |
| 0765 | Income - NSU Arena | |
| 0762 | Income - Parking Fines | Finance use only |
| 0771 | Income - Memberships-non-taxable | For use by University Center |
| 0774 | Income - Memberships & Guest Fees-taxable | For use by University Center |
| 0781 | Income - Sports Lessons-non-taxable | For use by University Center |
| 0784 | Income - Sports Lessons-taxable | For use by University Center |
| 0785 | Income-Intramural Fees | Non-Taxable – For use by University Center |
08XX Interdepartment Services
| Code | Title | Description |
|---|---|---|
| 0856 | Income - Inc-Intrnl Rev-Student Observations | Internal revenue for observations, internships, etc. of a center’s programs by students of other university centers. Off-setting expenses charged to 3340. |
| 0857 | Income – Internal Revenue to a Center | Internal revenue to a Center, but not to the University (i.e. no third party payee)—one center providing service to another center, e.g. payment for ads in the Current, Radio X DJ’s, Oceanography boat use, golf tournaments, banquet tickets (Snowflake Ball) dining meals, and other. |
| 0858 | Income - Internal Service Charges | Revenue generated by the Switchboard, Mailroom, Publications Office, Media and Technology, etc., offsetting expenses charged with 33XX |
| 0859 | Income – Internal Charge | Revenue generated by internal usage of NSU facilities, e.g. NSU Arena, University Center, Miniaci Theater, Replex usage, Aquatics Facilities, MOA, Library, etc. Off-setting expenses charged to 3370, event expense. |
09XX Miscellaneous Income
| Code | Title | Description |
|---|---|---|
| 0915 | Income - Federal Admin Allowance | Perkins, FWS, and SEOG Programs |
| 0950 | Income - Athletic Concession Sales | Food |
| 0951 | Income - Athletic Ticket SalesBaseball, Soccer, etc. | Baseball, Soccer, etc. |
| 0965 | Income - Misc. Revenue | Advertising sales, ticket sales, MOA docents, etc. |
| 0966 | Income - Insurance/Other Reimbursements | |
| 0970 | Income - Facilities Rentals | Buildings, boats, equipment, lockers, rackets, towels, sports, leagues and tournaments |
| 0971 | Income - HMO Capitation | Health Professions only |
| 0972 | Income - Consulting Services | MOA lecturers and exhib. |
| 0974 | Income - Taxable Sales | Merchandise and services. For non-taxable interdepartmental sales, use 0858 |
| 0978 | Income - Marketplace Shipping Fees | Finance use only |
| 0980 | Income - Restricted | Year-end balance rolled forward. Finance use only |
| 0982 | Income - Restricted | Unspent balance for the year. Finance use only |
| 0985 | Income - Federal Contracts/Grants | |
| 0986 | Income - Indirect Cost Recovery - Federal | Finance use only. Expense offset: 9970 |
| 0987 | Income - ARRA Funding | Funds received related to American Reinvestment Recovery Act of 2009 |
| 0990 | Income - State/Local Government Contracts/Grants |
|
| 0991 | Income - Indirect Cost Recovery - State/local | Finance use only. Expense offset: 9970 |
| 0995 | Income - Private Grants/Contracts | Generally, a grant or contract requires performance of a service and reporting to the grantor or contractor; gifts do not |
| 0996 | Income - Indirect Cost Recovery - Private | Finance use only. Expense offset: 9970 |