General Ledger Account Titles

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General Ledger account titles are the same for all funds using that account. Titles are limited to 30 characters.

Acct. Title
31000 Cash with State Treasurer
31050 Cash in Bank
31060 Petty Cash
31100 Investments - KUEA
31150 Investments - UMB
31170 Investments - Other
31200 Accounts Receivable
31240 Accounts Receivable - KUAC
31250 Accounts Receivable - KUCR
31260 Accounts Receivable - KUEA
31270 Accounts Receivable - KUMC
31280 Accounts Receivable - KU Union
31290 Accounts Receivable - LC
31299 Allow for Uncollectible Accounts
31300 Loans to Students - Current
31350 Allow for Uncollectible Loans
31362 A/R - SF Other
31400 Consumable Inventories
31500 Prepaid Expenses - Summer School
31600 Prepaid Espenses - Bonds - Current
31650 Bonds Discount - Current
31700 Other Assets
31850 Due From Other Funds - SFA
32000 Corporate Reserve Cash
32050 Restricted Cash
32100 Investments - KUEA Endowed
32150 Investments - THBO Endowed
32170 Investments - KDFA
32200 Accounts Receivable - LT
32300 Loans to Students
32490 Encumbrance Reserve
32600 Prepaid Expenses - Bonds
32650 Bonds Discount
32700 Other Long-term Assets
32800 Land
32820 Infrastructure
32840 Buildings
32850 Equipment - General
32855 Equipment - Scientific
32860 Equipment - Project Transfer
32865 Equipment - Donated
32870 Vehicles
32880 Works of Art
32890 Construction in Progress
32920 Accumulated Depreciation - Infrastructure
32940 Accumulated Depreciation - Buildings
32950 Accumulated Depreciation - Equipment General
32955 Accumulated Depreciation - Equipment Scientific
32960 Accumulated Depreciation - Equipment Project
32965 Accumulated Depreciation - Equipment Donated
32970 Accumulated Depreciation - Vehicles
33000 Accounts Payable
33040 Accounts Payable - KUAC
33050 Accounts Payable - KUCR
33060 Accounts Payable - KUEA
33070 Accounts Payable - KUMC
33080 Accounts Payable - KU Unions
33090 Accounts Payable - LC
33100 Accrued Liabilities (roll up)
33110 Accrued Payroll
33115 Sick Leave Accrual
33120 Sales Tax Liability
33130 BPC Payable
33200 Deferred Revenue
33300 Accrued Comp Absence - Current
33400 Cap Leases Payable - Current
33500 Revenue Bonds Payable - Current
33575 Bonds Premium Liability - Current
33600 Deposits Held in Cust for Other
33800 Due to Other Funds
33850 Due to Other Funds- SFA
33900 Encumbrance Reserve
34000 Corporate Reserve Liability
34300 Accrued Compensated Absences
34400 Captial Leases Payable
34500 Bonds Payable (roll up )
34510 Bonds Payable - Templin
34515 Bonds Payable - Lewis
34520 Bonds Payable - Ellsworth
34525 Bonds Payable - Regents Center
34530 Bonds Payable - Continuing Education
34535 Bonds Payable - Child Care
34540 Bonds Payable - Parking #1
34512 Bonds Payable - Parking #2
34550 Bonds Payable - BioScience Center
34555 Bonds Payable - Union
34560 Bonds Payable - Student Recreation Center
34565 Bonds Payable - Edwards Campus
34570 Bonds Payable - Res & Dev Fac
34575 Bond Premium Liability
35000 Invest In Capital Assets, net of dbt
35100 Nonexpendable - School & Fellowship
35150 Nonexpendable - Other
35200 Expendable - School & Fellowship
35210 Expendable - Research
35220

Expendable - Loans

35230 Expendable - Capital Projects
35240 Expendable - Debt Service
35250 Expendable - Other
35300 Unrestricted Surplus
39999 Carryforward and Transfers

Contact


  • Central Accounting Services

  • 785-864-3790
  • 785-864-5267
  • caspur@ku.edu

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