Subsidiary Ledger
|
|
|
| 1-XXXXX | Current Unrestricted Income |
| 2-XXXXX | Current Unrestricted Expenditures |
| 3-XXXXX | Current Unrestricted Income and Expenditures |
| 4-20000 thru 4-22999 | Current Restricted Agriculture Service Expenditures |
| 5-22000 thru 5-29999 | Current Restricted Grants/Contracts Expenditures |
| 6-28000 thru 6-28999 | Current Restricted Gift Expenditures |
| 6-29000 thru 6-29999 | Current Restricted Endowment Expenditures |
| 7-60000 thru 7-69999 | Construction-in-Progress, Renewal and Replacement Project Expenditures |
| 7-70001 thru 7-79999 | Work-order Expenditures |
| 8-XXXXX | Open, Unassigned |
| 9-10000 thru 9-90999 | Student Organizations |
| 9-91000 thru 9-91999 | Non-UVM Student Aid |
| 9-92000 thru 9-92999 | Graduating Classes and Alumni |
| 9-93000 thru 9-59999 | Agency Activity Expenditures |
| 9-60000 thru 9-69999 | Not Designated |
| 9-97000 thru 9-98649 | Trusts, Pooled Income Beneficiary |
| 9-98650 thru 9-98999 | USDA SARE |
| 9-99900 thru 9-99999 | For test purposes |
General Ledger
|
|
|
| 0-0XXXX | Bank Accounts |
| 0-1XXXX | Current Unrestricted |
| 0-10000 thru 0-17999 | Undesignated |
| 0-18000 thru 0-19999 | Designated |
| 0-2XXXX | Current Restricted |
| 0-20000 thru 0-21999 | Agriculture Service Funds |
| 0-22000 thru 0-27999 | Sponsored Programs |
| 0-28000 thru 0-28999 | Gift and Miscellaneous |
| 0-29000 thru 0-29999 | Endowment Income |
| 0-3XXXX | Open, not assigned |
| 0-4XXXX | Loan Funds |
| 0-40000 thru 0-41999 | U.S. Government |
| 0-42000 thru 0-49999 | University of Vermont |
| 0-5XXXX | Endowment and Similar |
| 0-50000 thru 0-51999 | Separately Invested Endowment |
| 0-52000 thru 0-55999 | Pooled(Consolidated) Endowment |
| 0-56000 thru 0-56999 | Term Endowment |
| 0-57000 thru 0-57999 | Annuities, Term, and Similar |
| 0-58000 thru 0-59999 | Pooled Income |
| 0-6XXXX | Unexpended Plant, Construction-In-Progress, & Renewal and Replacement |
| 0-60000 thru 0-63999 | Unexpended, Construction in Progress |
| 0-64001 thru 0-69999 | Renewal and Replacement |
| 0-7XXXX | Retirement of Debt |
| 0-70000 thru 0-78999 | Retirement of Indeptedness |
| 0-79001 | Plant Work Order Control |
| 0-79002 thru 0-79999 | Unassigned |
| 0-8XXXX | Invested in Plant |
| 0-9XXXX | Agency |
| 0-90XXX | Student Organizations |
| 0-91XXX | Student Aid (Non UVM) |
| 0-92XXX | Graduating Classes, Alumni |
| 0-93000 thru 0-95999 | Miscellaneous Organizations |
| 0-96000 thru 0-96999 | Not Designated |
| 0-98000 thru 0-98649 | Trusts, Pooled Income Beneficiary |
| 0-98650 thru 0-98999 | USDA SARE |
| 0-99900 thru 0-99999 | For Test Purposes |