Printable Version of Accounts 40100 to 40199

North Carolina State University
Administrative Procedures Manual
Chart Of Accounts - Revenue Accounts

(100s)

RESTRICTED CODES ARE RESTRICTED FOR OFFICE OF FINANCE AND BUSINESS USE

40100

Tuition and Fees Revenues: This major source of revenue account includes tuition charged to students enrolled in courses or academic programs of the institution during regular and summer terms or sessions and fees charged to enrolled students as authorized, established, and/or fixed by the Board of Governors of The University of North Carolina.  Also included, in contra revenue accounts, are waivers or remission of tuition.  The components of this account are measured by the accrual method, rather than the cash method, of accounting.   The write-off of uncollectible claims for tuition and fees must be charged to major object of expenditure 58700 Receivables Written-Off and not to this major source of revenue account or any component of this account.  The recovery of previously written-off claims for tuition and fees must be credited to minor source of revenue 57010 Bad Receivables Collected and not to this account or any component of this account.   Regular term tuition and regular term tuition waiver portions of this account are compatible only with activity 990 Multiactivity.  Similarly, summer term and summer term tuition waiver portions of this account are compatible only with purpose 102 Summer Term Instruction.  Other portions of this account are compatible only with the activity or purpose which provides the service or performs the function related to the charge.

40110

Resident Tuition, Net of Waivers: This minor source of revenue account includes tuition charged to North Carolina resident students enrolled in courses or academic programs of the institution during a regular or summer term or session.  It includes, as a contra amount, waivers or remissions of tuition applicable to resident students.

40112

Resident Staff Tuition Waivers: This subsidiary source contra revenue account includes waivers or remissions of tuition charged to North Carolina resident students enrolled in course or academic programs of the institution during a regular or summer term or session while such persons are full-time faculty or staff employees of the institution.

40116

Resident Special Academic Fee: This subsidiary source of revenue includes the special tuition surcharge imposed on resident undergraduate students who do not earn a first baccalaureate degree in a four-year program within 140 hours; or who do not earn a first baccalaureate degree in a BOG approved five-year program within 110% of the minimum credit hours required; or who do not earn an additional baccalaureate degree within 110% of the minimum credit hours required. This surcharge is not subject to tuition waivers and does not apply to required fees. (Refer to Chart of Accounts Memorandum #54 and Administrative Memorandum #348 for additional information.)

40120

Non-resident Tuition, Net of Waivers:  This minor source of revenue account includes tuition charged to non-resident students enrolled in courses or academic programs of the institution during a regular or summer term or session.  It includes, as a contra amount, waivers or remissions of tuition applicable to non-resident students.

40121

Non-resident Tuition: This subsidiary source of revenue account includes tuition charged to non-resident students enrolled in courses or academic programs of the institution during a regular or summer term or session.

40122

Non-resident Special Talent Tuition Waivers:  This subsidiary source contra revenue account includes waivers or remissions of tuitions charged to non-resident under graduate students enrolled in courses or academic programs of the institution during a regular or summer term or session when such persons are solicited for special talents which are utilized or developed by the institution.

40123

Non-resident Graduate Assistants Waivers:  This subsidiary source contra revenue account includes waivers or remissions of tuition charged to non-resident graduate students enrolled in courses or academic programs of the institution during a regular or summer term or session when such persons are serving as graduate teaching assistants, graduate research assistants, or in comparable instructional or research assignments and who are concurrently enrolled as graduate students at the same institution.

40124

Non-resident Staff Tuition Waivers: This includes waivers or remissions of tuition charged to non-resident students enrolled in courses or academic programs of the institutions during a regular or summer term or session while such persons are full-time faculty or staff employees of the institution.

40130

Extension Instruction Fees: This minor source of revenue account includes financial resources generated by registration and tuition fees charged to recipients of the institution's extension instruction services.  Its use is comparable only with purpose 103 Extension Instruction.

40131

Extension Fees and Charges: This subsidiary source of revenue includes extension fees applicable only to the NCSU Divisions for Lifelong Education.  Other NCSU School/Divisions generating Extension receipts must identify receipts with revenue source code 40139.

40139

Other Extension Fees and Charges: This subsidiary source of revenue includes financial resources generated from extension fees and charges by NCSU Schools/Divisions except for the Division of Lifelong Education where revenue source code 40131 must be used.

40140

Application Fees: This minor revenue source includes financial resources generated by fees charged to individuals submitting applications for admission as students at the institution.   Its use is compatible only with purpose 160 Student Services.

40150

Athletic Fees:  This minor revenue source includes financial resources generated by fees charged to students in support of Intramural Athletics and NCSU Intercollegiate Athletics Program.

40151

P E Recreational Fees: This subsidiary source of revenue includes resources generated from required student fees in support of student Intramural Athletic programs.

40152

Intercollegiate Athletic Fees: This subsidiary source of revenue includes resources generated from required student fees in support of the Intercollegiate Athletic Programs.

40160

Health Service Fees: This minor revenue source includes financial resources generated by fees charged to students to support the health and medical services of the institution's student infirmary.  Its use is compatible only with purpose 204 Health Services.

40170

Activity Fees:  This minor source of revenue account includes financial resources generated by fees charged to students to support certain non-academic services to students.  Its use is compatible only with activities or purposes which provide the related services to students.  Compatible activity or purpose code is purpose 160, Student Services.  Following are some activities included in this revenue source code:

• student organizations/school fees
• student newspaper fees
• student yearbook fees
• student entertainment fees
• intramural athletics

40180

Indebtedness Fees: This minor source of revenue account includes financial resources generated by fees charged to students in connection with retirement and servicing of Physical Plant indebtedness and maintenance and operation of Physical Plant facilities, including equipment, when such fees are authorized or required by borrowing agreements.  Its use is compatible only with each of the purposes identified under activity 200 Student Auxiliaries.

40190

Special Fees:  This minor source of revenue account includes financial resources generated by fees charged to students as special, incidental, or miscellaneous fees and not identified by minor sources of revenue coded 40130 through 40180.  It includes fees applicable to particular programs or courses of study requiring supplies, materials, or services not covered by fees of general applicability.  It excludes tuition which is the subject of other revenue accounts.  Appropriate associated activity/purpose codes for some special fees are indicated within parenthetical marks following some cited examples.  Other uncited special fees are compatible with the activity or purpose which provides the service or performs the function related to the charge.  Such fees include course audit fees (101, 102, 103), and laboratory fees and charges (101, 102, 103).  Also, it includes miscellaneous student service fees and charges for library usage (152), registrations (160), late registrations (160), special non-academic examinations and tests (160), transcripts (160), identification cards (170), activity cards (170), diplomas (170), degrees (170), caps and gowns (170), graduation (170), commencement (170), and maintenance and operation of physical plant facilities and equipment when such fee is not authorized or required by a borrowing agreement (180).