FIN 308–01: Overall Revenue Coding Structure
To present the overall revenue coding structure
Advantage accounting system
The university financial accounting system, Advantage, provides a revenue coding structure for budgeting and accounting activity. The coding structure includes appropriation unit codes, revenue source codes, and sub-revenue source codes. The purpose of the coding system is to provide a method of identifying various types of revenue and funding sources for reporting purposes. For example, revenues generated through sales and services can be distinguished from grants, contracts, and gifts using specific identification codes.
The highest level of revenue identification is at the appropriation unit level. At this level revenues are categorized as:
An appropriation code is used to identify each appropriation unit; it consists of an agency/org and a revenue appropriations unit code. Provided in the table below are the appropriation units and the corresponding appropriation unit codes:
|Tuition and Fees||T|
|Grants, Contracts, and Gifts||G|
|Sales and Services||S|
|Miscellaneous and Other||M|
The revenue coding structure also includes revenue and sub-revenue codes. At this level, revenue can be further defined.
The appropriation code for a revenue consists of the agency/org code and a suffix indicating the revenue appropriation unit. Several examples of revenue appropriation codes are included here.
|Revenue Appropriation Codes|
|Agency/Org Code||Appropriation Unit||Appropriation Code|
|AA1 1001||Grants, Contracts, and Gifts||AA1 1001G|
|AA1 1001||Sales and Services||AA1 1001S|
|AA1 1001||Miscellaneous and Other||AA1 1001M|
This chart lists appropriation units and suffixes to agency/org codes, and revenue source names and numbers.
|Appropriation Unit and
|Balance Forward (B)||Carryforward Balance||5000|
|State Appropriation (X)||State Appropriations||5100|
|Tuition and Fees (T)||Registration and Tuition||5210|
|Other Student Fees||5220|
|Grants, Contracts, and Gifts (G)||Grants and Contracts—Federal||5310|
|Grants and Contracts—State||5320|
|Grants and Contracts—Local||5330|
|Grants and Contracts—Nongovernmental||5340|
|Sales and Services (S)||Room and Board||5410|
|Guarantee and Playoff Revenue||5450|
|TV and Radio Proceeds||5470|
|Merchandise and Services||5530|
|Miscellaneous and Other (M)||Miscellaneous Revenues||5910|
|Indirect Cost Recoveries||5930|
|Transfer-In (I)||Voluntary Transfer-in||6001|
For a listing of the sub-revenue codes where university revenues are recorded within Advantage and the related definitions, refer to Revenue Coding on the Advantage Web site.
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