Account Type – Indicates high-level account type classification. Found on form FTVACCT.
10 Assets
15 Deferred Outflows of Resources
20 Liabilities
25 Deferred Inflows of Resources
30 Control Accounts
40 Net Position
50 Revenues
60 Labor (Salary & Benefits Expense)
70 Expenses
90 Fund Additions
95 Fund Deductions
Internal Account Type – Indicates more specific account type classification. Found on form FTVACCT
and FGITBSR.
AA
AF
AK
AP
AU
BA
BF
BK
BP
BU
CA
CF
CK
CP
CU
DA
DF
DK
EA
FA
FK
FP
FU
GA
GF
GK
HA
HF
HK
HP
IA
JA
Cash and Cash Equivalents
Restr Cash and Cash Equiv-Curr
Short-term Investments
Restr Short-term Invests
Receivables net
Due From Primary Govt
Due frm NC Comp Units
Inventories
Notes Receivable net
Other Assets
Restr Cash and Cash Equiv-Non-Curr
Receivables net
Restr Due From Primary Govt
Endowment Investments
Other Long-term Investments
Notes Receivable net
Capital Assets Non-Deprec
Capital Assets Deprec
Deferred Outflows of Resources
Accts Pay & Acc Liab
Due to Primary Government
Due To Comp Units
Deposits Payable
Funds Held For Others
Unearned Revenue
Interest Payable
Long-Term Liab-Curr Portion
Deposits Payable-Non-Curr
Funds Held for others-LT
US Govt Grants Refundable
Non-Current Liabilities
Deferred Inflows of Resources
KA Control Accounts
LA Net Position
MA Fund Additions
NA Fund Deductions
OA Student tuition and fees
OP Federal Grants and Contracts
OS State and Local C&G
PA Non-govt Grants and Contracts
PF Sales and Services net
PP Interest Earnings on Loans
PU Other Operating Revenues
QA Appropriations
QF Non-Capital Grants
QK Non-Capital Gifts
QP Investment Income
RA Other Non-Operating Revenue
RK Capital Grants
RP Capital Gifts
RU Additions to Endowments
SA Special Items
SF Extraordinary Items
TX Transfers-In
UA Salaries
UF Benefits
VA Supplies and Materials
VF Services
VK Scholarships and Fellowships
VP Utilities
VU Depreciation & Amortization
WA Interest & Fees-Cap Asset-Rel Debt
WK Other Non-Operating Expense
XX Transfers-Out
Updated 11/18/13