FISCAL MANAGEMENT MANUAL - Illinois Community College Board

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Fiscal Management Manual ~ June 2009 Page 15 00-0000-14000-00 ACCRUED REVENUE Revenue earned and not collected. 00-0000-14010-00 14010. Accrued Interest 00-0000-14020-00 14020. Accrued Tuition and Fees 00-0000-14030-00 14030. Accrued State Grants 00-0000-14030-01 14030.01 ICCB grants 00-0000-14030-02 14030.02 Other State Grants 00-0000-14040-00 14040. Accrued Federal Grants 00-0000-14090-00 14090. Other Accrued Revenue 0000-000-150-000-000 INTERFUND RECEIVABLES The following account descriptions are recommended additional accounting detail only. These will not be valid account codes in the ICCB UFRS. While these are not required for state-level reporting, they are provided as a convenience for the districts who maintain this level of information in their accounting system. 00-0000-15010-00 15010 Receivable from Education Fund 00-0000-15020-00 15020 Receivable from Operations and Maintenance Fund 00-0000-15030-00 15030 Receivable from Operations and Maintenance Fund (Restricted) 00-0000-15040-00 15040 Receivable from Bond & Interest Fund 00-0000-15050-00 15050 Receivable from Auxiliary Enterprises Fund 00-0000-15060-00 15060 Receivable from Restricted Purposes Fund 00-0000-15090-00 15090 Receivable from Other Funds 00-0000-16000-00 INVENTORY This category is used to account for the value of supplies or salable goods on hand. In proprietary funds, supplies are considered to be expended at the time they are removed from a stockroom or other storage area for distribution. In governmental funds, expenditures are recognized at the time of purchase. 00-0000-16010-00 16010. Stationery Stores 00-0000-16020-00 16020. Bookstore 00-0000-16030-00 16030. Cafeteria 00-0000-16090-00 16090. Other
Fiscal Management Manual ~ June 2009 Page 16 00-0000-17000-00 PREPAID EXPENDITURES AND DEFERRED CHARGES Prepaid expenditures are expenditures not fully chargeable to the fiscal period in which made; are spread over a short period of time; and are regularly recurring costs of operation, such as prepaid rent, prepaid interest, and unexpired insurance premiums. Deferred charges are expenditures not chargeable to the fiscal period in which payment is made, but are chargeable to a future accounting period. The following account descriptions are recommended additional accounting detail only. These will not be valid account codes in the ICCB UFRS While these are not required for state-level reporting, they are provided as a convenience for the districts who maintain this level of information in their accounting system. 00-0000-17100-00 17100 Prepaid Insurance 00-0000-17200-00 17200 Deposits 00-0000-17900-00 17900 Other Deferred Expenses 00-0000-18000-00 FIXED ASSETS Land; site improvements; buildings; permanent improvements to buildings; and machinery, furniture, and equipment which upon acquisition can be expected to have benefits lasting more than one fiscal period. 00-0000-18010-00 18010. Land The following account descriptions are recommended additional accounting detail only. These will not be valid account codes in the ICCB UFRS While these are not required for state-level reporting, they are provided as a convenience for the districts who maintain this level of information in their accounting system. 00-0000-18010-01 18010.01 Sites 00-0000-18010-02 18020.02 Site Improvement 00-0000-18020-00 18020. Buildings The following account descriptions are recommended additional accounting detail only. These will not be valid account codes in the ICCB UFRS While these are not required for state-level reporting, they are provided as a convenience for the districts who maintain this level of information in their accounting system. 00-0000-18020-01 18030.01 Buildings and Additions 00-0000-18020-02 18090.02 Building Improvements
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