Budget Administration

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

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
0199 Income Transfers for Undergraduate Scholarships Finance use only (this is a new code)

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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

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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

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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  

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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

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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.

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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.
0952 Inc - Athletic NCAA Post Season Inc Athletics use only
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

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