Sales and Services of Educational Activities

COMMONLY USED REVENUE ACCOUNT CODES

All Other Revenue

Revenue that does not fall under the Sales and Services of Educational Activities or Auxiliary Enterprise categories. (See Below)

570000 – Cash Sales-Taxable

570001 – Cash Sales-Nontaxable

570010 – Ticket Sales-Taxable

570011 – Ticket Sales-Nontaxable

570025 – Promotional Discounts

570030 – Sales/Service Commission

570035 – Vending Machines

570040 – Vending Commission

570045 – Room Rental

570046 – Residence Hall Room Revenue-Non Auxiliary

570047 – Meal Plan Contract-Non Auxiliary

570050 – Conference Fees-Taxable

570051 – Conference Fees-Nontaxable

570060 – Equipment Rental-Taxable

570061 – Equipment Rental-Nontaxable

570070 – Service Fee-Taxable

570071 – Service-Nontaxable

570085 – Contributing Members

570090 – Billing Charges

570100 – Rope Course

570110 – Parking Fines

570111 – Replacement Fee Fines

570112 – Alcohol Fines

570113 – Other Fines

570140 – Other Revenue-Taxable

570141 – Other Revenue-Nontaxable

572000 – Gate Receipts

572010 – Season Tickets

572020 – Program Advertisements

572030 – Program Sales

572040 – Alumni Memberships

572050 – Early Bird Memberships

572060 – Mini Passes

572070 – Guests Passes

572080 – Hall of Fame

572090 – Camp Revenue

Sales and Services of Educational Activities

Revenues that are related incidentally to the conduct of instruction, research, and public service and revenues of activities that exist to provide instructional and laboratory experience for students and that incidentally create goods and services that may be sold to students, faculty staff, and the general public.

560000 – Tuition

560010 – Education Workshop Fee

560020 – Registration Fee

560030 – Late Registration Fee

560040 – Language and Culture Training Fee

560050 – Transcript Fee

560060 – Testing Services

560070 – Teacher Placement

560080 – Summer Orientation

560090 – Meals/Snacks

560100 – Finance Charges

Auxiliary Services

Revenues derived directly from the operation of auxiliary enterprises. An auxiliary enterprise is an entity that exists predominantly to furnish goods or services to students, faculty, or staff and that charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. The general public also may be served by an auxiliary enterprise. ONLY TO BE USED BY AUXILIARY SERVICE ORGANIZATIONS.

580000 – Residence Hall Room Revenue

580001 – Residence Hall Summer Room Revenue

580020 – Room Rental

581000 – Meal Plan Contract

581005 – Meal Plan Contract-Employee

581010 – Meal Dollar Contract

581020 – Summer Contracts

582090 – Camp Revenue

589000 – Cash Sales-Taxable

589001 – Cash Sales-Nontaxable

589020 – Promotional Discounts

589030 – Custom Cash-Auxiliary

589040 – Sales/Service Commission

589040 – Vending Commission

589049 – Other Commissions

589050 – Conference Fees-Taxable

589051 – Conference Fees-Nontaxable

589060 – Room Rental

589061 – Equipment Rental-Taxable

589062 – Equipment Rental-Nontaxable

589070 – Service Fee-Taxable

589071 – Service Fee-Nontaxable

589080 – Room Damage Fines

589081 – Housekeeping Fines

589082 – Housing Code Violation Fines

589900 – Other Auxiliary Revenue-Taxable

589901 – Other Auxiliary Revenue-Nontaxable