FISCAL MANAGEMENT MANUAL - Illinois Community College Board

Fiscal Management Manual ~ June 2009 Page 19
00-0000-25030-00 25030 Payable to Operations and Maintenance Fund (Restricted)
00-0000-25040-00 25040 Payable to Bond & Interest Fund
00-0000-25050-00 25050 Payable to Auxiliary Enterprises Fund
00-0000-25060-00 25060 Payable to Restricted Purposes Fund
00-0000-25070-00 25070 Payable to Working Cash Fund
00-0000-25090-00 25090 Payable to Other Funds
00-0000-27000-00 DEFERRED REVENUE
Revenues applicable to a subsequent fiscal period (fiscal year for property taxes and terms for
student tuition and fees) recognized as a deferred credit in the current fiscal period, not as current
revenue. Any other significant deferred revenue also should be recorded into the appropriate fiscal
period.
00-0000-27010-00 27010. Tuition and Fees
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.
00-0000-27010-01 27010.01 Summer School Tuition and Fees
00-0000-27010-02 27010.02 Summer School Tuition and Fees -- Refunds
00-0000-27030-00 27030. Property Taxes
00-0000-27090-00 27090. Other Deferred Revenue
00-0000-28000-00 FIXED LIABILITIES
Principal and interest of long-term obligations, including bonds, rentals, etc., not due during the
current year.
00-0000-28010-00 28010. Bonds Payable
00-0000-28090-00 28090. Other Fixed Liabilities
00-0000-29000-00 OTHER LIABILITIES
Legal obligations which do not fit into specific liability categories.
00-0000-29010-00 29010. Student Tuition
00-0000-29090-00 29090. Miscellaneous Liabilities