Account Codes

Other Sources of Revenue

Major account classification for miscellaneous revenue not included in other major account codes. Entries for budget, payroll or accounting purposes may not be made to this account code.

Revenue from the issuance of late student identification cards or replacement cards.

Revenue from the sale of candy, juice, food and school supplies not sold by an auxiliary operation.

Sundry or nonrecurring revenues from non-university sources not specifically identified in other revenue account codes.

Revenue from the sale of ski passes.

Revenue from the sale of bus passes and/or bus tokens.

Revenue from having special events, such as dances, lectures, ice cream socials, dinners, etc.

Revenue received by booster clubs for memberships. For use by agency funds only.

 

Revenue from operation of vending machines.

Revenue from the sale of utility services to off campus sources.

Revenue from the sale of parking decals and the collection of parking fines.
Revenue from the operation of the game rooms not operated by an auxiliary operation.

Revenue from the biannual fees charged to vendors so that their names are included on the "Bidder List".

Revenue received to cover any fees levied to cover administrative costs, predominantly processing fees. Examples include NSF charge fees, small claims court filing fees, etc.

Revenue from sales to off-campus sources for providing computer services (see 9900 series for internal sales).

Revenue derived from the use of University of Alaska licensed patents or trademarks, symbols, or names of the university.

Warehouse revenues from services rendered to outside entities only (see 9900 series for internal sales).

Revenue from the operation of coinoperated copy machines.

Revenue from sales to off-campus sources for reproduction or graphic services (see 9900 series for internal sales).

Revenue from rental of real property other than student or faculty housing.
Revenue from rental of equipment other than vehicles, airplanes or boats to independent agencies.

Revenue from rental of vehicles, airplanes and boats (ships) to independent agencies.

Revenue from rental of housing to other than student or faculty recorded in auxiliary services.

Revenue derived from the rental of space or rooms to various entities or clubs, which are not affiliated with the university. This account code is not to be used for housing revenue.

Revenue generated by charges for use of university-owned or operated vessels to non-University of Alaska or non-National Science Foundation entities. To be charged to the ship accounts in the designated funds.

Revenue received by recharge or service center from non-university sources.

Revenue rebated from the federal government for Internet service provided to various school districts.

Revenue from admissions to the museum.

Lease revenue under GASB for the university as lessor. To be used only by Fund Accounting for GASB entries.

Revenue from miscellaneous rentals and sales not handled by an auxiliary operation.

Revenue from the sale of books and/or publications not recorded in auxiliary or education book/publication sales.

Revenue from the rental of lockers.

Revenue from the rental of outdoor equipment not handled by an auxiliary operation.

Revenue from raffles and other gaming activities conducted under the State of Alaska's gaming permit.

Distribution of net raffle proceeds to unrestricted funds. Entry is a debit (negative revenue). Offsetting entry (CR) to account code 9872 in an unrestricted account.

Revenue from sales of merchandise at the museum store.

Revenue from admissions to athletic events. For season ticket sales use 9885.

Revenue from sale of television and radio broadcasting rights.

Revenue from guarantees paid to UA for athletic competitions played away from home.

Revenue from sale of food, snacks and drinks at athletic events.

Revenue from sale of concession items other than food or drinks. This includes programs, souvenir, and merchandise sales and commissions.

Revenue from season ticket sales for athletic events.

Revenue derived from the sale of sign placement, digital spots, email spots, PA announcement, etc. at non-auxiliary events as part of a sponsorship agreement. Cash revenue only, for in-kind sponsorship revenue use account 9887.

In-kind revenue derived from the sale of sign placement, digital spots, email spots, PA announcement, etc. at non-auxiliary events as part of a sponsorship agreement.

Other revenue from athletic events.

Excess revenue from the prior year available for expenditures in the current year. For reporting purposes only - revenue reversed in final cycle of current year.

Transfer of revenue from Statewide Programs & Services to the MAU’s. For budget reporting purposes only – revenue will be moved to 8459 in the final cycle of the fiscal year (after budget freeze). This account code is to be used by Statewide Finance only.

To record capitalization of fixed assets. To be used only with Investment in Plant fund group (8xxxxx), and only by Statewide Finance.