Financial Services Manual (FIN)

Effective: 7/1/1988

Revised: 3/1/2005

FIN 308–01: Overall Revenue Coding Structure

Purpose

To present the overall revenue coding structure

Source

Advantage accounting system

Discussion

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:

1. Balance Forward
2. State Appropriation
3. Tuition and Fees
4. Grants, Contracts, and Gifts
5. Sales and Services
6. Miscellaneous and Other

   or

7. Transfer-In

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:

Appropriation Unit	Code
Balance Forward	B
State Appropriation	X
Tuition and Fees	T
Grants, Contracts, and Gifts	G
Sales and Services	S
Miscellaneous and Other	M
Transfer-In	I

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

Codes

This chart lists appropriation units and suffixes to agency/org codes, and revenue source names and numbers.

Appropriation Unit and Suffix to Agency/Org Code	Revenue Source
	Name	Number
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
	Private Gifts	5390
Sales and Services (S)	Room and Board	5410
	Ticket Sales	5430
	Guarantee and Playoff Revenue	5450
	TV and Radio Proceeds	5470
	Commissions	5480
	Rentals	5490
	Advertising	5520
	Merchandise and Services	5530
	Other Sales	5550
Miscellaneous and Other (M)	Miscellaneous Revenues	5910
	Internal Allocations	5920
	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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