Account Codes

Sales and Service of Auxiliary Services

Major account classification for sales and services of auxiliary service operations. Entries for budget, payroll or accounting purposes are not to be made to this account code.

NOTE: All revenues of the auxiliary operations should be recorded in this account code group. Graphic Services is not an auxiliary operation. Refer to the Statewide Accounting Manual for a definition of auxiliary operation.

 

Contra-revenue account used to offset Auxiliary Housing and Meal revenue in total. Entry by Statewide Controller’s office only.

Revenue derived from forfeiture of housing deposits by employees, students and others.

Revenue derived from room damage charges and/or other damage assessments.

Revenue derived from housing application fees.

Revenue derived from laundry machine usage and from other laundry sales and service fees.

 

Revenue derived from charges to renters to allow pets in rental property.

Revenue derived from utility fees charged to housing residents.

Revenue derived from any charges or assessments made for lock/key repairs or replacement.

Revenue derived from over the counter sales.

Revenue derived from use of apartments during the fall and spring semesters.

Revenue derived from use of residence hall rooms during the fall and spring semester.

Revenue derived from the rental of property.

Revenue derived from students taking classes and/or residing on campus during the summer sessions.
Revenue derived from individuals participating in university-sponsored conferences.
Revenue derived from individuals participating in non-university sponsored conferences. Revenue is subject to bed tax.
User fee revenues from students for student union and recreation programs and facilities operated as auxiliary operations. User fees are general usage fees charged for admission to the student union facility.
User fee revenues from sources other than students or university departments for student union and recreation programs and facilities operated as auxiliary operations. User fees are general usage fees charged for admission to the student union facility.
Auxiliary revenue not specifically identified in other revenue account codes.

Revenue from the use of vending or coin-operated machines other than laundry machines, managed by auxiliary operations.

Revenue derived from short-term rents and long-term leases of space within auxiliary operated facilities (including housing facilities), where the nature of the tenant’s usage differs from that of the auxiliary program’s usage. For example, a bank long term leases space within a student union to provide banking services to both public and students, or community job service offices lease a unit within a housing apartment complex for offering employment assistance to both university and public communities.

Revenue derived from gate receipts for special events offered by auxiliary operated programs. For example, dances offered within an auxiliary operated student union program; a barbecue offered within a housing program for its incoming occupants.

Revenue from the Per Transaction Fee of ATM machines managed by a third party.

Revenue derived from the sale of sign placement, digital spots, email spots, PA announcements, etc. at Auxiliary events. Cash revenue only, for in-kind promotion and advertising revenue used account 9738.
In-kind revenue derived from the sale of sign placement, digital spots, email spots, PA announcements, etc. at Auxiliary events.

Revenue derived from fees charged to students for campus transportation (shuttle buses).

Revenue derived from food service programs and/or meal/board programs.

Non-cash sales. Used to track meals provided at no charge, such as student meal credits, replacement meals, donated meals, promotionally discounted meals, etc.: the redemption of meal tickets previously in a packet, or the sales of meals that will be later journal vouchered to departments. The transactions recorded in this account offset the gross revenues recorded to account code 9740.

Revenues derived from food service meal sales of a walk-in nature or for those not participating within a meal/board plan program.

Revenues derived from meal, snack and refreshment catering services provided by an auxiliary food service operation to non-university departments.

Revenue from the sale of parking decals. For use in auxiliary funds only. Use 9822 for unrestricted fund revenue.

Revenue earned from daily parking garage charges. For use in auxiliary funds only.

Revenue from the collection of parking fines. For use in auxiliary funds only. Use 9822 for unrestricted fund revenues.
Revenue from the sale of daily parking permits. For use in auxiliary funds only. Use 9822 for unrestricted fund revenue.
Revenue from operation of parking meters. For use in auxiliary funds only. Use 9822 for unrestricted fund revenues.
Revenue derived from fees charged to students for health coverage - physical exams, family planning, treatment of illness, etc.

Revenue derived from x-rays and laboratory analysis.

Revenue derived from sale of prescription drugs to students.

 

Revenue derived from other health center activities.

Revenue derived from the rental of new textbooks.

 

Revenue derived from the rental of used textbooks.

Revenue derived from the sale of digital textbooks.

 

Revenue derived from sales of graduation supplies and items.

Revenue derived from the sale of electronic items.

Revenue derived from the sale of insignia items.
Revenue derived from the sale of software/peripherals.

 

Sales to Other University Departments

The following subgroup of accounts is to be used to record sales of auxiliary operations to other university departments.

Revenue derived from group billings to campus departments for non-credit conferences/workshops/seminars, etc. (for example: RAHI, Upward Bound, Music Camp, Elderhostel) and from other billings to departments where the department records the cost of the accommodation.
User fee revenues from OTHER UNIVERSITY DEPARTMENTS for student union and recreation programs and facilities operated as auxiliary operations. User fees are general usage fees charged for admission to the student union facility.
Revenues derived from meal, snack and refreshment catering services provided by an auxiliary food service operation to OTHER UNIVERSITY DEPARTMENTS.
Revenue derived from the sale of gift items to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of newspapers and periodicals to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of clothing to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of paperbacks to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of textbooks to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of trade books to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of supplies to OTHER UNIVERSITY DEPARTMENTS

Revenue derived from the sale of candy, food, tobacco, drugs or other similar items to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of equipment to OTHER UNIVERSITY DEPARTMENTS.

Revenue generated from sales of auxiliary goods and/or services to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from sale of daily parking permits to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from sale of parking department access permits to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of electronic items to OTHER UNIVERSITY DEPARTMENTS.

 

Revenue derived from the sale of insignia items to OTHER UNIVERSITY DEPARTMENTS.

Revenue derived from the sale of software/peripheral to OTHER UNIVERSITY DEPARTMENTS.

 

Sales to Other Than University Departments

The following subgroup of accounts is to be used to record sales of auxiliary operations to other than university departments.

Excess revenue from the prior year available for expenditures in the current year. For reporting purposes only - revenue reversed in final cycle of current year.
Revenue derived from the sale of gift items.

Revenue derived from the sale of newspapers and periodicals.

Revenue derived from the sale of clothing.

Revenue derived from the sale of paperbacks.

Revenue derived from the sale of textbooks.

Revenue derived from the sale of trade books.

Revenue derived from the sale of supplies.

Revenue derived from the sale of candy, food, tobacco, drugs or other similar items.

Revenue derived from the sale of equipment.