Account Code Title Abbreviations

Account

 

Account Code Description

 

Type

 

Type of Line Item

CA   Cash and Cash Equivalents   1A  

Asset

LA   Legislative Appropriations   1D  

Asset

AR   Accounts Receivable   1F  

Asset

DO   Due From Other State Agencies   1H  

Asset

ME   Merchandise Inventories   1J  

Asset

CI   Consumable Inventories   1K  

Asset

PE   Prepaid Expenses   1L  

Asset

DC   Deferred Charges   1M  

Asset

LN   Loans and Notes Receivable Net   1N  

Asset

OA   Other Current Assets   1P  

Asset

IT   Investments   1Q  

Asset

NR   Noncurrent Receivables   1R  

Asset

NA   Nondepreciable Capital Assets   1W  

Asset

DA   Depreciable Capital Assets   1X  

Asset

OT   Other Noncurrent Assets   1Y  

Asset

AP   Accounts Payable   2A  

Liability

PP   Payroll Payable   2C  

Liability

DS   Due to Other State Agencies   2E  

Liability

DR   Deferred Revenues   2J  

Liability

NL   Notes and Loans Payable   2K  

Liability

BP   Revenue Bonds Payable   2L  

Liability

EC   Employees Compensable Leave   2P  

Liability

LP   Liabilities Payable from Restricted Assets   2Q  

Liability

FH   Funds Held for Others   2S  

Liability

OL   Other Current Liabilities   2U  

Liability

IP   Interfund Payable Noncurrent   2V  

Liability

NP   Noncurrent Payables   2W  

Liability

CN   Control Accounts   3A  

Control Account

FN   Fund Balance   4A  

Fund Balance

IC   Invested in Capital Assets   4C  

Fund Balance

RC   Restricted Exp Cap Projects   4E  

Fund Balance

RH   Restricted Expendable HEAF   4G  

Fund Balance

RN   Restricted Nonexpend Endowments   4J  

Fund Balance

RD   Restricted Expend Debt Service   4P  

Fund Balance

RO   Restricted Expendable Other   4Q  

Fund Balance

UA   Unrestricted Net Assets   4S  

Fund Balance

TF   Tuition and Fees Net   5A  

Revenue

TF   Set Asides Contra Revenue   5B  

Revenue

TF   Scholarchip Allowance   5C  

Revenue

SA   Sales and Services Auxiliary   5D  

Revenue

SO   Sales and Services Other   5E  

Revenue

IV   Investment Income   5G  

Revenue

GC   Grants and Contracts   5J  

Revenue

PG   Private Gifts   5L  

Revenue

OR   Other Revenue   5N  

Revenue

LR   Legislative Revenue   5P  

Revenue

SW   Salaries and Wages   6A  

Expense

FB   Payroll Related Costs   6B  

Expense

PF   Professional Fees and Services   7A  

Expense

TV   Travel   7B  

Expense

MS   Materials and Supplies   7C  

Expense

CU   Communications and Utilities   7D  

Expense

CS   Cost of Goods Sold   7E  

Expense

RM   Repairs and Maintenance   7F  

Expense

RL   Rentals and Leases   7G  

Expense

PR   Printing and Reproduction   7H  

Expense

CO   Capital Outlay   7J  

Expense

IN   Interest   7K  

Expense

PL   Principal Debt Service   7L  

Expense

CJ   Claims and Judgements   7M  

Expense

OE   Other Expenses   7N  

Expense

SC   Scholarships   7P  

Expense

PT   Pass Through Expense No IDC   7S  

Expense

PI   Pass Through Expense IDC   7T  

Expense

DE   Depreciation and Amortization   7X  

Expense

TT   Transfers Between TTU Funds   8A  

Transfer

TH   Transfers To and From HSC   8B  

Transfer

TS   Transfers To and From TTUSA   8C  

Transfer

TA   Transfers To and From ASU   8D  

Transfer

TL   Legislative Transfers To TTUSA   8E  

Transfer

TO   Transfer To Other State Agency   8F  

Transfer

TO   Transfer From Other State Agency   8G  

Transfer

FA   Fund Additions   9A  

Fund Additions

FD   Other Fund Deductions   9B  

Fund Deductions