Date 05/02/01 Asset, Liability, Or Balance Page 1

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 1

CHART OF ACCOUNTS KNOXVILLE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A01020001 ADV TO OR FROM FUNDS

A01020002 ADV TO OR FROM FUNDS

A01050001 A/R STUDENT FEES KNO

A01050002 A/R STU HEALTH SERV

A01050004 A/R MISCELLANEOUS-KN

A01050006 A/R UNIV EVE SCHOOL

A01050010 AR TEST PROCESS SERV

A01050012 AR UNIV CTR FOOD SVC

A01050016 A/R DINING CLUB-KNOX

A01050018 A/R UNIV BOOK & SUPP

A01050020 A/R RESIDENCE HALLS

A01050021 A/R ATHLETIC DEPT-KN

A01050023 A/R RET CKS-EVNG SCH

A01050024 A/R RET CKS-BKSTORE

A01050025 A/R RET CKS-SECURITY

A01050026 A/R RET CKS-ATHL DPT

A01050027 A/R SPEECH & HEARING

A01050028 A/R STU PUBLICATIONS

A01050029 A/R TRAFFIC CITATNS

A01050032 A/R RET CKS-FOOD SER

A01050033 AR RET CKS-RNTL PROP

A01050034 AR RET CKS-MAIN LIBR

A01050035 AR RET CKS-RES HALLS

A01050036 AR RET CKS-STU HLTH

A01050037 A/R RENTAL PROPRTIES

A01050040 AR RET CKS-SOCIAL WK

A01050043 A/R CONFERENCES

A01050044 A/R STATE APPROPRIAT

A01050046 A/R RETD CHECKS-ART

A01050047 A/R RET CHECKS-BAND

A01050048 AR RET CKS-CONFERENC

A01050050 AR RET CKS-STU ACTIV

A01050051 AR RET CKS-UT THEATR

A01050052 AR EMPL PERSONAL CMP

A01050054 AR RET CKS-DAILY BCN

A01050055 AR RET CKS-TEST PROC

A01050056 A/R RET CKS-PRF&PERS

A01050057 AR RET CKS-ENGL LANG

A01050058 A/R COLL OF SOC WORK

A01050059 A/R-VOL CONNECTION

A01050061 AR-MGT DEVELOPM PROG

A01050063 A/R PHYSICAL PLANT

A01050064 A/R RET CKS-BURSAR

A01050065 A/R RET CK-THOMP-BOL

A01050066 AR RET CKS-HRNG & SP

A01050067 AR RET CKS-PSYCH CL

A01050068 A/R REVOLVING ACCTS

A01050070 A/R RET CKS-BUSINESS

A01050071 AR RET CKS-EDUCATION

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 2

CHART OF ACCOUNTS KNOXVILLE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A01050072 A/R RET CKS-ENGINRNG

A01050073 A/R RET CKS-HUM ECOL

A01050074 AR RET CKS-ARTS & SC

A01050075 A/R RET CKS-DEVELOP

A01050076 AR RET CKS-INT'L EDU

A01050077 AR RET CKS-STU ORIEN

A01050078 A/R FINANCL AID SPRG

A01050079 A/R FINANCL AID SUM

A01050080 AR RET CKS-IND STUDY

A01050081 AR INDEPENDENT STUDY

A01050083 A/R LIBRARY FINES

A01050084 A/R RET CKS-TRANSPOR

A01050085 A/R RET CKS-LAW LIBR

A01050086 A/R RET CKS-UNIV CTR

A01050087 A/R FINANCL AID FALL

A01050088 AR-FD SRV-WRKSHP PRG

A01050089 A/R RES HALLS WRKSHP

A01050090 AR RET CKS-MTLS SCI

A01050091 AR RET CKS-CHEM ENGR

A01050092 AR RET CKS-CIVIL ENG

A01050093 AR RET CKS-ELCT ENGR

A01050095 A/R RET CKS-IND ENGR

A01050096 AR RET CKS-MECH ENGR

A01050097 AR RET CKS-NUCL ENGR

A01050098 A/R AUXILIARY MISCEL

A01050099 A/R FRATERNITY PARK

A01050100 A/R CSA

A01050101 A/R RETD CHECKS-CSA

A01050102 AR RET CKS-LADY VOLS

A01050103 A/R PARKING SVC MISC

A01050104 A/R-TELEPHONE SERVCS

A01050105 AR CHILD HEARING SVC

A01050107 A/R RET CHECKS-MUSIC

A01050108 AR RET CKS-STU LOANS

A01050109 AR RET CKS-CTRL CSHR

A01050110 AR TELECOM & NTWRK S

A01059001 A/R ADA STUDENT FEES

A01059002 AR ADA STU HLTH SERV

A01059006 AR ADA UNIV EVE SCHL

A01059010 AR ADA TEST PROC SV

A01059016 A/R ADA DINING CLUB

A01059018 AR ADA UNIV BK & SUP

A01059020 A/R ADA RESID HALLS

A01059023 AR ADA RT CKS-EV SCH

A01059024 AR ADA RET CKS-BKSTO

A01059025 AR ADA RET CKS-SECUR

A01059026 AR ADA RET CKS-ATHL

A01059027 A/R ADA SPEECH & HRG

A01059028 A/R ADA STUDENT PUBL

A01059029 AR ADA TRAFFIC CITAT

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 3

CHART OF ACCOUNTS KNOXVILLE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A01059037 A/R ADA RENTAL PROP

A01059043 A/R ADA CONFERENCES

A01059059 AR ADA TELEPHONE SVC

A01059061 AR ADA MGT DEV PROGR

A01059063 A/R ADA PHYSCL PLANT

A01059064 A/R ADA RET CKS BURS

A01059065 AR ADA RET CK-T/B AR

A01059066 AR ADA RET CKS-HRG&S

A01059067 AR ADA RET CK-PSY CL

A01059074 AR ADA RT CKS-ARTS&S

A01059078 AR ADA FINAN AID-SPG

A01059079 A/R ADA FIN AID-SUM

A01059080 AR ADA RT CKS-IND ST

A01059081 A/R ADA INDEP STUDY

A01059083 A/R ADA LIBR FINES

A01059087 A/R ADA FIN AID FALL

A01059099 A/R ADA FRATERN PARK

A01059100 A/R ADA CSA

A01059101 A/R ADA RET CKS-CSA

A01059103 AR ADA-PRKG SRV MISC

A01059105 AR ADA CHLD HRNG SV

A01059107 AR ADA RET CKS-MUSIC

A01059108 AR ADA RET CKS-ST LN

A01059109 AR ADA RT CK-CENTRL

A01059110 AR ADA TELEC & NTWRK

A01060001 INV OFFICE SUPPLIES

A01060003 INV TSTNG PROC SERV

A01060011 INV FOOD PROD CENTER

A01060012 INV UNIV BOOK & SUPP

A01060015 INV AGRIC CAFETERIA

A01060016 INV ATHL-VARSITY INN

A01060019 INV ATHL-CONCESSIONS

A01060021 INV PHYS PL-CNTRL SP

A01060023 INV ATH-T-CLB SOUVEN

A01060025 INV MEATS PROCES LAB

A01060036 INV BOOKS-IND STUDY

A01060040 INV TELEPHONE SERVCS

A01060041 INV NETWORK SERVICES

A01100001 DF CH SUM SEM FEE WV

A01100002 DEF CHGS FALL FEE WV

A01100003 DEF CHGS MISCELLAN

A01100004 DEF CHGS ATHLETIC DP

A01100007 PREPD EXP-REVLVNG AC

A01100008 DEF CHGS MISC KN AUX

A01100009 DEF CHGS IAW CAMPS

A01180001 EST INCOME CUMM DETA

A01180002 EST INCOME CUMM DETA

A01190001 REALIZED INC CUMM DT

A01190002 REALIZED INC CUMM DT

A01380001 INVESTM IN UT-BATTEL

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 4

CHART OF ACCOUNTS KNOXVILLE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A01510001 DEP MILITARY UNIFORMS

A01510006 DEP GUARAN ENROL LAW

A01510007 DEP ADV PYMNT SOC WK

A01510009 DEP GRAD SCH-DISSERT

A01510012 DEP ADV PAYM PERKINS

A01510013 DEP ADV PAYM NURSING

A01510014 DEP ADV PAYMTS OTHER

A01510018 DEPOS REVOLV ACCTS

A01510019 FRATERNITY DEPOSITS

A01510020 DEPOSITS APARTMENT-K

A01510021 DEP RESID HALLS SEM

A01510022 DP FFELPEFT 1ST T BK

A01510023 DP FFELPEFT VL ST BK

A01510024 UNCLAIMD HOUSING DEP

A01510025 DP FFELPEFT 1ST AMER

A01510026 DP FFELPEFT 3RD NAT

A01510027 SEC DP UNDISTRIBUTED

A01510028 DP FFELPEFT 1ST T BK

A01510029 DP FFELPEFT VL ST BK

A01510030 DP FFELPEFT 1ST AMER

A01510031 DP FFELPEFT 3RD NAT

A01510032 DEP RES FEE FALL VISIT

A01510050 DEP FFELPEFT FTB 97

A01510051 DP FFELPEFT ED STH97

A01510052 DEP FFELPEFT FAB 97

A01510053 DP FFELPEFT SN TR 97

A01510054 DEPOS FFELPEFT SLMA

A01510055 PLUS MASTER CKS FTB

A01510056 PL MSTR CKS ED SOUTH

A01510057 PLUS MSTR CKS FAB

A01510058 PL MASTR CKS-SUN TR

A01510059 PLUS MSTR CKS SA MA

A01510060 DEP FFELP EFT USA FD

A01510061 DP EFT SUN TR-JNSN C

A01510063 DEP FFELPEFT UN PLNT

A01510064 FRATERN SECURITY DEP

A01550001 DEF CR SUM SEM FEES

A01550002 DF CR EXT CONF FEES

A01550003 DF CR SUM SEM FEE-EV

A01550004 DEF CR MISCELLANEOUS

A01550005 DEF CR FALL QTR FEES

A01550006 DF CR BRD-PRES CT CF

A01550009 DF CR FTBL ADV SALES

A01550010 DEF CR SPORTS CAMP-K

A01550012 DEF CR STDNT ORIENTA

A01550014 DEF CR RENT-RES HALL

A01550015 DEF CR THEATERS

A01550021 DEF CR THOMP BOLNG A

A01550022 DEF CR IAW BASKETBAL

A01550023 DEF CR DEBIT CARD PL

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 5

CHART OF ACCOUNTS KNOXVILLE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A01550024 DF CR PRPD RNT-RS HL

A01550025 DEF CR IAW CAMPS

A01550026 DF CR SPC ATHL EVNTS

A01550027 DEF CR AUXIL OTHER

A01550028 ALUM/DEV RES PARKING

A01550030 DEF CR LADY VOL MKTG

A01560001 A/P ATHLETIC DEPT-KN

A01560002 A/P DINING HALLS-KNO

A01560004 A/P BOOKSTORE-KNOX

A01560005 A/P KNOXVILLE

A01560006 A/P ACCRUED SALARIES

A01560007 A/P ACCRUED SALARIES

A01560008 A/P MISCELLANEOUS

A01560010 A/P REVOLVING ACCTS

A01560011 A/P ACCRUED BENEFITS

A01560012 A/P ACCRUED BEN-AUX

A01580398 CAMPUS CHEST-KNOX

A01580443 EMP COMP PUR-KNOX

A01580491 FOOD SERV WORK SCHOL

A01580499 RES HALLS WORK SCHOL

A01580504 RENTAL PROPERTY DED

A01580524 KNOX ATHLETIC INSUR

A01580552 KNOX BURSAR REPAY

A01580556 KNOX BURSAR STU LOAN

A01700001 RV ACCT AIR FORCE SP

A01700002 RV ACCT ARMY DP CHGS

A01700006 RV ACT TRUSTEE SCHOL

A01700010 RV ACCT MUSICL INSTR

A01700014 RV ACCT REL ARTS CRF

A01700015 RV ACCT UPSF

A01700016 RV ACCT OFFICE SUPPL

A01700017 RV ACCT READING CTR ED

A01700021 RV ACCT CNTRL FD STO

A01700022 RV ACCT MUS BLDG LKR

A01700029 STU INS-HUMAN ECOL

A01700035 RV ACCT EV SCH TEXTB

A01700040 RV ACCT CON CHOIR UN

A01700049 RC ACCT BAND REL CMP

A01700050 RV ACCT CMPS MAIL SV

A01700058 RV ACCT TMP HLP POOL

A01700059 RV ACCT CPY SV 4 AHT

A01700065 RV ACCT CONV COPY SP

A01700066 RV ACCT EQ PURCH FIN

A01700068 RV ACCT SC WK ST INS

A01700069 RV ACCT INTL STU EXC

A01700078 RV ACCT WRD/DTA PROC

A01700079 RV ACCT CNT ED SW PR

A01700080 RV ACCT EV SC BK-KNG

A01700081 RV ACCT EV SC BK-OR

A01700084 RV ADM SMALL COMP SP

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 6

CHART OF ACCOUNTS KNOXVILLE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A01700090 RV ACCT NY DRAM 4103

A01700091 RV ACCT ARCH IN AUST

A01700095 REV ACCT HEARNG & SP

A01700096 RV ACCT PP CNTRL SUP

A01700097 RV ACCT SEM IN SWANS

A01700099 RV ACCT CPYNG SRV P2

A01700100 RV ACCT INST SV EQ S

A01700102 RV ACCT ELECTRN MICR

A01700103 RV ACCT RS CT CMP SV

A01700104 RV ACCT PLND STDY TR

A01700105 RV ACCT PROJ MGT STO

A01700107 RV ACCT STU AC BS FD

A01700108 RV ACCT CMPS CHST 95

A01700110 REV ACCT USIA POLAND

A01700111 RV ACCT CAMPUS CH 95

A01700112 RV ACCT ALT SPR BRK

A01700113 RV ACCT STBLE ISOTPE

A01700115 RV ACCT CAMPUS CH 94

A01700117 RV ACCT FC/ST ALST P

A01700119 RV ACCT SCH MUS OPER

A01700120 RV ACCT RNTL PRP DED

A01700121 CSA UNDISTRIB-SUM 95

A01700122 CSA WVRS UNDST SM 95

A01700123 CSA UNDISTR-FALL 95

A01700124 CSA WVRS UNDS FAL 95

A01700125 CSA UNDISTRIB-SPR 96

A01700126 CSA WVRS UNDST SP 96

A01700127 CSA CLRNG ACCT-ST LN

A01700128 MTLS SCI & E MACH SH

A01700129 CHEM ENGR ELECTR SHP

A01700130 REV ACCT FRAT HOLDS

A01700131 RV ACCT ATH ACCI INS

A01700132 REV ACCT TASA SUMMER

A01700133 RV ACCT BULGARIA STUDY TRIP

A01700200 FLEX SAVINGS CONTRIB

A01700201 CSA UNDISTR CHGS-ADJ

A01700202 CSA NON-PERS-ENT-ADJ

A01700203 CSA FIN AID PYMT-ADJ

A01700204 CSA GRAD STU WVR-ADJ

A01700205 CSA ST&SP/DP WVR-ADJ

A01700206 CSA DEPOSITS-ADJ

A01700207 CSA UNDISTR CHGS-SUM

A01700208 CSA UNDST CHRGS-FALL

A01700209 CSA UNDISTR CHGS-SPR

A01700210 CSA UNDST CHRGS-MINI

A01700211 CSA NON-PERS-ENT-SUM

A01700212 CSA NON-PRSN-ENT-FAL

A01700213 CSA NON-PERS-ENT SPR

A01700214 CSA NON-PRSN-ENT-MIN

A01700215 CSA FIN AID PYMT-SUM

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 7

CHART OF ACCOUNTS KNOXVILLE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A01700216 CSA FN AID PYMT-FALL

A01700217 CSA FIN AID PYMT-SPR

A01700218 CSA FN AID PYMT-MINI

A01700219 CSA GRAD STU WVR-SUM

A01700220 CSA GRAD STU WVR-FAL

A01700221 CSA GRAD STU WVR-SPR

A01700222 CSA GRAD STU WVR-MIN

A01700223 CSA ST&SP/DP WVR-SUM

A01700224 CSA ST&SP/DP WVR-FAL

A01700225 CSA ST&SP/DP WVR-SPR

A01700226 CSA ST&SP/DP WVR-MIN

A01700227 CSA DEPOSITS-SUM

A01700228 CSA DEPOSITS-FALL

A01700229 CSA DEPOSITS-SPR

A01700230 CSA DEPOSITS-MINI

A01700231 CSA CL ACCT-PAY N EX

A01700232 CSA 3RD PRTY PMT DEL

A01700233 REV ACCT TECHNOL FEE

A01700234 RV ACCT CMPUS MEAL P

A01700235 RV ACCT UNIV DNG CLB

A01700236 RV ACCT DIN WKSHP HD

A01700237 RV ACCT INTL SCH INS

A01700238 RV ACCT INTL STU INS

A01700239 RV ACCT INTL INS-ELI

A01700240 REV ACCT CASH CLERNG

A01700241 REV ACCT A/P CLEARNG

A01700242 RV ACCT 3RD PRTY CLR

A01700243 RV ACCT FN AID CLEAR

A01700244 RV ACCT A/R CLEARING

A01700245 REV ACCT CONFERENCES

A01700246 RV AC PYRL DE-BRS AR

A01700247 RV ACCT PY DED-ST LN

A01700248 RV ACCT COACHES RETN

A01700249 RV ACCT IAW CCH RET

A01700250 RV ACCT ST TSTG SETT

A01700251 RV ACCT DANCE COMPNY

A01700252 RV ACCT SAMPERE SEM

A01700255 UT KNOX STREAMLINING

A01700256 RV ACCT GT&CONT PYMNTS

A01800001 APPROPRIATIONS-KNOX

A01800002 APPROPR CUMM DETAIL

A01810001 EXPENDITURES-KNOX

A01810002 EXPENDIT CUMM DETAIL

A01820001 ENCUMBR SALARIES

A01820002 ENCUMBR SAL CUM DETA

A01830001 ENCUMBR PURCH ORDERS

A01830002 ENCUMBR PO CUMM DETA

A01840001 RES FR ENCUM CUM DET

A01840002 RES FR ENCUM CUM DET

A01880001 RES WORKING CAP A/R

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 8

CHART OF ACCOUNTS KNOXVILLE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A01880002 RES WRKNG CAP STORES

A01880003 RES WRKNG CAP AR TST

A01880004 RES WRKNG CP STO TST

A01880005 RES WRKG CAP A/R AUX

A01880006 RES WRKNG CP STO AUX

A01880007 RES WRKG CAP A/R ATH

A01880008 RES WRKNG CP STO ATH

A01880012 RES WRKNG CP TEL SER

A01900001 ABSTR-KNOXVILLE

A01900002 ABSTR RES FOR ENCUMB

A01900003 ABSTR TEST PROC SERV

A01900004 ABSTR RES FR ENC AUX

A01900005 ABSTR RS FR ENC TSTG

A01900006 ABSTR RES ENCUM ATHL

A01910001 FD BAL UNEXPEN GIFTS

A01920001 ALLOC BAL FOR ENCUMB

A01920002 ALLOC BAL FOR ENCUMB

A01920003 ALLOC BAL FR ENC-ATH

A01920004 ALLOC BL FR ENC-TSTG

A01990001 FUND BAL ALLOC AUX

A01990002 FUND BAL ALLOC ATH

A01990003 CURRENT BALANCE

-*TOTAL ACCOUNTS FOR KNOXVILLE 371

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 9

CHART OF ACCOUNTS SPACE INSTITUTE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A02020001 ADV TO OR FROM FUNDS

A02020002 ADV TO OR FROM FUNDS

A02050001 A/R STUDENT FEES-

A02050003 A/R SHORT COURSES

A02050004 A/R MISCELLANEOUS

A02050005 A/R FOOD SERVICE

A02050006 A/R BOOKSTORE-UTSI

A02050008 A/R EMPLOYEE PC'S

A02059001 A/R ADA STUDENT FEES

A02059003 A/R ADA SHORT COURSE

A02059004 A/R ADA MISCELANEOUS

A02059015 A/R ADA-FOOD SERVICE

A02060001 INV DINING HALL-UTSI

A02060002 INV BOOKSTORE-UTSI

A02100001 PREPAID EXP-REV ACCT

A02180001 EST INC CUMM DETAIL

A02180002 EST INC CUMM DETAIL

A02190001 RLZD INC CUMM DETAIL

A02190002 RLZD INC CUMM DETAIL

A02510001 DEP UTSI STUDENTS

A02510005 DEP REC ROOM KEY

A02510006 DEP BOAT CLUB KEY

A02510007 DEPOSITS DORM ROOM

A02510008 DEPOSITS DORM KEY

A02510009 DEP REVOLVING ACCTS

A02560004 A/P ACCRUED SALARIES

A02560005 A/P REVOLVING ACCTS

A02560006 A/P ACCRUED BENEFITS

A02560007 A/P SALES TAX

A02700002 R/A INTL STUDENT INS

A02700003 R/A LEAVE ACCRL GAS

A02700004 R/A LEAVE ACCRL ENG

A02700005 INTL STU DEP HLTH IN

A02700006 UNAPPLIED RECEIPTS

A02700200 FLEX SAVINGS CONTRIB

A02700205 UTSI STREAMLINING

A02800001 APPROPRIATIONS-UTSI

A02800002 APPROP CUMM DETAIL

A02810001 EXPENDITURES-UTSI

A02810002 EXPEND CUMM DETAIL

A02820001 ENCUMB SALARIES-UTSI

A02820002 ENCUMB SAL CUM DETL

A02830001 ENCUMB PURCH ORDERS

A02830002 ENCUMB PO CUMM DETL

A02840001 RES ENCUMB CUM DETL

A02840002 RES ENCUMB CUM DETL

A02880001 RES WORKING CAP A/R

A02880002 RES WORK CAP A/R AUX

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 10

CHART OF ACCOUNTS SPACE INSTITUTE REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A02880003 RES WORK CAP STORES

A02900001 ABSTR-UTSI

A02900002 ABSTR RES FOR ENCUMB

A02910001 FUND BAL UNEXP GIFTS

A02920001 ALLOC BAL FOR ENCUMB

A02920002 ALLOC BAL FOR ENCUMB

A02990001 FUND BAL ALLOC AUX

A02990002 CURRENT BALANCE

A07580463 EMP COMP PUR-UTSI

-*TOTAL ACCOUNTS FOR SPACE INSTITUTE 57

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 11

CHART OF ACCOUNTS UNIVERSITY SUPPORT REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A03020001 ADV TO/FROM FUNDS

A03020002 ADV TO/FROM FUNDS

A03050001 A/R RET CHKS-DII

A03050002 A/R RET CHKS-TELE SV

A03059001 A/R ADA RET CHKS-DII

A03059002 A/R ADA RET CHK-TELE

A03180001 EST INC CUMM DETAIL

A03180002 EST INC CUMM DETAIL

A03190001 RLZD INC CUMM DETAIL

A03190002 RLZD INC CUMM DETAIL

A03510061 DEP CRICKET WIRELESS

A03550029 DEF CR CNS-NETWORKNG

A03700060 R/A-TELEPHONE SERV

A03700061 R/A-CRICKET WIRELESS

A03700089 R/A-VOL CONNECTION

A03800001 APPROP CUMM DETAIL

A03800002 APPROP CUMM DETAIL

A03810001 EXPEND CUMM DETAIL

A03810002 EXPEND CUMM DETAIL

A03820001 ENC SAL CUM DETAIL

A03820002 ENC SAL CUM DETAIL

A03830001 ENC PO CUMM DETAIL

A03830002 ENC PO CUMM DETAIL

A03840001 RES ENC CUM DETAIL

A03840002 RES ENC CUM DETAIL

A03990001 CURRENT BALANCE

-*TOTAL ACCOUNTS FOR UNIVERSITY SUPPORT 26

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 12

CHART OF ACCOUNTS CHATTANOOGA REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A04020001 ADV TO/FR FUNDS-UTC

A04020002 ADV TO/FR FUNDS-UTC

A04050001 A/R STDNT FEES-CHATT

A04050003 A/R MISCELL-CHATT

A04050004 A/R FOOD SRV-CHATT

A04050005 A/R BOOKSTORE-CHATT

A04050006 A/R RET CHKS BUR-CHA

A04050028 A/R EMP PERS COMPUTR

A04050029 A/R EMP PERS CMP UCF

A04050034 A/R PARKING-CHATT

A04050040 A/R CADEK CONSERV

A04050041 A/R CONT EDUCATION

A04050042 A/R FAC PLAN/TEL SRV

A04050043 A/R ATHLETICS

A04050047 A/R ST FIN AID SP 89

A04050058 A/R ST FIN AID SP 93

A04050059 A/R ST FIN AID SU 93

A04050060 A/R ST FIN AID FA 92

A04050061 A/R ST FIN AID SP 94

A04050062 A/R ST FIN AID SU 94

A04050063 A/R ST FIN AID FA 93

A04050064 A/R ST FIN AID FA 94

A04050065 A/R ST FIN AID SP 95

A04050066 A/R ST FIN AID SU 95

A04050067 A/R ST FIN AID FA 95

A04050068 A/R ST FIN AID SP 96

A04050069 A/R ST FIN AID SU 96

A04050070 A/R ST FIN AID FA 96

A04050071 A/R ST FIN AID SP 97

A04050072 A/R ST FIN AID SU 97

A04050073 A/R ST FIN AID FA 97

A04050074 A/R ST FIN AID SP 98

A04050075 A/R ST FIN AID SU 98

A04050076 A/R ST FIN AID FA 98

A04050077 A/R ST FIN AID SP 99

A04050078 A/R ST FIN AID SU 99

A04050079 A/R BANNER

A04050080 A/R BANNER DEP

A04059001 A/R ADA ST FEE-CHATT

A04059003 A/R ADA MISCEL-CHATT

A04059004 A/R ADA FD SRV-CHATT

A04059005 A/R ADA BOOKST-CHATT

A04059006 A/R ADA RT CK BR-CHA

A04059034 A/R ADA PARKG-CHATT

A04059040 A/R ADA CADEK CONSRV

A04059041 A/R ADA CONT EDUC

A04059042 A/R ADA FAC PL/TL SV

A04059043 A/R ADA ATHLETICS

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 13

CHART OF ACCOUNTS CHATTANOOGA REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A04059079 A/R ADA BANNER

A04060003 INV BOOKSTORE-CHATT

A04060006 INV PHYS PLNT-CHATT

A04060008 INV GRAPHIC SRV-CHAT

A04060010 INV CONCESSION CHATT

A04060013 INV MINI-MRT-LOCKMIL

A04060015 INV MAIL SERVICES

A04060016 INV OFFICE STORES

A04070001 N/R MCKENZIE MGT. CO

A04100001 DEF CHGS-CHATTANOOGA

A04100002 PREPAID EXP-REV ACCT

A04180001 EST INC CUMM DETAIL

A04180002 EST INC CUMM DETAIL

A04190001 RLZD INC CUMM DETAIL

A04190002 RLZD INC CUMM DETAIL

A04510006 DEP REV ACCTS

A04510007 DEPOSITS ROOM-CHATT

A04510010 DEPOSIT-ONE CARD

A04510011 DEPOSITS FFELP

A04510012 DEP-DOCTOR'S BLDG

A04510013 DEP BANNER PAY

A04550001 DEF CR SU QT FEE-CHA

A04550002 DEF CR SU QTR AUX

A04560002 A/P AUX-CHATTANOOGA

A04560003 A/P ACCR SALAR-CHATT

A04560004 A/P CHATTANOOGA

A04560006 A/P REV ACCTS

A04560007 A/P ACCR BENEF-CHATT

A04560008 A/P ACCR SAL-CHA AUX

A04560009 A/P ACCR BEN-CHA AUX

A04560010 STADIUM CORP-PSL

A04580391 PARKING-CHATT

A04580435 SALARY REPAY-CHATT

A04580447 EMP COMP PUR-CHATT

A04580467 EMP COMP PUR-UC FDN

A04700003 UC FDN CLEARNG-CHATT

A04700006 REV ACCT CPY CTR-CHA

A04700011 REV ACCT TELE SRVS

A04700018 REV ACCT MOTR VEH OP

A04700021 REV ACT HLT MOC CTR

A04700022 REV ACCT-OFF STR UTC

A04700023 INTL STDT HLTH INSUR

A04700025 REV ACCT A/R CLEARG

A04700026 REV ACCT A/P CLEARG

A04700027 REV ACCT CASH CLEARG

A04700028 REV ACT THRD PT CLRG

A04700029 REV ACT A/P REF CLRG

A04700030 REV ACT EFT CSH CLRG

A04700060 UNAPPL RECP-CHATT

A04700200 FLEX SAVINGS CONTRIB

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 14

CHART OF ACCOUNTS CHATTANOOGA REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A04700205 UT CHATT STREAMLING

A04800001 APPROP-CHATT

A04800002 APPROP-CUMM DETAIL

A04810001 EXP-CHATTANOOGA

A04810002 EXP-CUMM DETAIL

A04820001 ENC SAL-CHATT

A04820002 ENC SAL-CUM DETA

A04830001 ENC PURCH ORD-CHAT

A04830002 ENC PO CUMM DETAIL

A04840001 RES-ENC CUM DETAIL

A04840002 RES-ENC CUM DETAIL

A04880001 RES WRK CAP STR-CHAT

A04880002 RES WK CP A/R AX-CHA

A04880003 RES WK CP ST AUX-CHA

A04880004 RES WK CAP A/R-CHATT

A04900001 ABSTR-CHATTANOOGA

A04900002 ABSTR RES ENC-CHATT

A04900003 ABSTR RES ENC-CHATT

A04910001 FD BAL UNEXP GFT-CHA

A04920001 ALLOC BAL FOR ENCUMB

A04920002 ALLOC BAL FOR ENCUMB

A04990001 FUND BAL ALLOC AUX

A04990002 CURRENT BALANCE

-*TOTAL ACCOUNTS FOR CHATTANOOGA 121

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 15

CHART OF ACCOUNTS MARTIN REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A05020001 ADV TO OR FROM FUND

A05020002 ADV TO OR FROM FUND

A05050001 A/R STUDENT FEES-UTM

A05050002 A/R MISC -MARTIN

A05050005 A/R FOOD SERVICE-UTM

A05050006 A/R BOOKSTORE-MARTIN

A05050007 A/R RET CK BURSR-UTM

A05050008 A/R INT STU FEE-UTM

A05050009 A/R STU FN AID SU 98

A05050010 A/R STU FN AID FA 97

A05050011 A/R STU FN AID SUMMR

A05050012 A/R STU FN AID FA 98

A05050013 A/R STU FN AID SPRNG

A05050014 A/R TN STU ASST UTM

A05050015 A/R STU FN AID FALL

A05050016 A/R STU FN AID SP 98

A05050017 A/R STUDENT FIN AID

A05050018 A/R STU AID SPRNG 99

A05050019 A/R LIBRARY FINES

A05050021 A/R EMP PERSONL COMP

A05050022 A/R RETR CHEK UC-UTM

A05050023 A/R TRAFFIC FINES

A05050024 A/R LD & WATS

A05050025 A/R EVENING SCH UTM

A05050027 A/R MISC AUX MARTIN

A05050028 A/R ATH TICK DEDUCT

A05050029 A/R BOR RECIP FE DIS

A05050030 A/R STUDENT HEALTH

A05050031 A/R RETURNED CHECKS

A05050032 A/R PAY ADV REPAYMTS

A05050033 A/R NRA TAXES

A05059001 A/R ADA STU FEE UTM

A05059002 A/R ADA MISC MARTIN

A05059005 A/R ADA FOOD SER UTM

A05059006 A/R ADA BOOKSTOR UTM

A05059007 A/R ADA RETR CHEK BU

A05059008 A/R ADA INT STU FEE

A05059009 A/R ADA STU AID F 93

A05059019 A/R ADA LIBRARY FINE

A05059023 A/R ADA TRAFFIC FINE

A05059024 A/R ADA LD & WATS

A05059025 A/R ADA EVE SCH UTM

A05059027 A/R ADA MISC AUX UTM

A05059029 A/R ADA BOR RECIP FE

A05059030 A/R ADA STU HEALTH

A05059031 A/R ADA RETURN CHECK

A05060001 INV PRINTING-MARTIN

A05060002 INV OFF SUPLIES-UTM

DATE 05/02/01 ASSET, LIABILITY, OR BALANCE PAGE 16

CHART OF ACCOUNTS MARTIN REQ NO. 0254

RECORDING

NUMBER NAME OF ACCOUNT

A05060004 INV BOOKSTORE-MARTIN

A05060005 INV PHYS PLANT-UTM

A05060007 INV MOTOR POOL

A05060008 INV WAREHOUSE

A05060009 INV COMP STORE-UTM

A05100001 DEF CHGS SUM FE WAIV

A05100002 DEF CHGS MISCEL

A05100003 DEF CHGS AUXILIARY

A05180001 EST INC CUMM DETAIL

A05180002 EST INC CUMM DETAIL

A05190001 RLZD INC CUMM DETAIL

A05190002 RLZD INC CUMM DETAIL

A05510005 DEP INTL STU MARTIN

A05510009 DEP POSTAGE-UTM

A05510010 DEP ADV PAY PERKINS