Finance Department Balance Sheet Account Listing for Community For questions on Balance Sheet account usage, please

contact Financial Reporting at ext. 55811 Account Type Asset Asset Balance Sheet Category Cash and Cash Equivalents Cash and Cash Equivalents Account Account Description 001000 001100 Petty Cash Floats Account Primarily Used By Finance / Bookstore Finance / Bookstore

Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset Asset

Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Inventories Inventories

001600 001612 001614 001616 001625 001626 001630 002200 002400 002500 002550 002600 002750 002900 002901 003000 003100 003200 003300 003400 004000 004100 004110

Accounts Receivable-General A/R Amex-Cr Cards A/R Tuit-Stud Accts A/R Residence Notes Receivable-Current Notes Receivable A/R-Bookstore Web Buy Back Stac/K Chq Clear-Man Stac/K Clear - Bk Stac/K Clear - Inv'S Stac Clear - US Education Clearing - General Pmts to Natl Student Loans SC Clearing - Transfer Clearing-Bank Payments Debt Allow-Small amt w service Debt Allow-No service & commis Debt Allow-Settlemnt w service Dbt Allow-Prkg Fines-Violation Debt Allow - Deceased Students Inter-Fund Receivable Inventory Inventory - Stores Electric

Used by all areas CSBO Student Services CSBO Finance / CSBO Finance / CSBO Bookstore Student Services Student Services Student Services Student Services Used by all areas Student Services Used by all areas Student Services Student Services Student Services Student Services Used by all areas Student Services CSBO Used by all areas SC-Technical Services
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Finance Department Balance Sheet Account Listing for Community Account Type Asset Asset Asset Balance Sheet Category Inventories Inventories Inventories Account Primarily Used By SC-Technical Services SC-Technical Services Facilities

Account Account Description 004120 004160 004200 Invtry - Stores Machinery Inventory-Science Glass Shop Inventory - Phys Plant WIP

Asset

Prepaid expenses

004600

Prepaid Expenses

Used by all areas

Asset

Prepaid expenses

004611

Prepaid - Postage Reply Env

Postal Services

Liability Liability Liability Liability Liability Liability Liability Liability Liability

Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities

010601 010605 010700 010701 010703 010704 010709 010720 010735

GST/HST Collected (5%) HST Collected (13%) A/P-Gen A/P-Stud Hlthcare Fs-Yk Federa A/P-Stud Hlthcare Fs-Graduate A/P-Stud Hlthcare Fs-Legal & L A/P-Stud HlthcareFs-Atkinson AP-PST Self Assessment India Tax Deductions at Source

Used by all areas Used by all areas Used by all areas Student Services Student Services Student Services Student Services Used by all areas SSB

Liability Liability Liability

Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities

010800 010900 011404

Accruals Holdbacks Key/Card Deposits

Used by all areas Facilities only Used by all areas

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Finance Department Balance Sheet Account Listing for Community Account Type Liability Balance Sheet Category Accounts payable and accrued liabilities Deferred contributions & income Deferred contributions & income Deferred contributions & income Deferred contributions & income Deferred contributions & income Deferred contributions & income Deferred contributions & income Deferred contributions & income Deferred contributions & income Deferred contributions & income Deferred contributions & income Account Primarily Used By Used by all areas

Account Account Description 011406 Damage Deposits

Liability

012000

Adv-Income Gen

Used by all areas

Liability

012100

Adv Income-Visa Credit Card

Bookstore

Liability

012101

Adv. Income-Master Card

Bookstore

Liability

012102

Adv. Income-Debit Card

Bookstore

Liability

012300

Adv Income Tuit

Used by all areas

Liability

012410

Adv Income F/Serv-Yk

CSBO

Liability

012500

Adv-Income Stud Accts

Student Services

Liability

012501

Adv Income-York Card

CSBO

Liability

012600

Adv-Income Gift Certificates

Bookstore

Liability

012610

Adv-Income Ring Deposits

Bookstore

Liability

012690

Deferred Contributions

Used by all areas

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Finance Department Balance Sheet Account Listing for Community

n Balance Sheet account usage, please contact Financial Reporting at ext. 55811 Account Purpose To record funds held as petty cash To record funds used as a cash float To record amounts owed to the university for goods and/or services sold to external customers. Not to be used for internal amounts owed/due between departments. To record American express credit card payments To record tuition fees owed to the university by students To record residence amounts owed to the university. To record the current portion of notes receivables To record notes receivable by the university (excludes current portion) Amounts receivable from other Universities for the used text book buy back program Clearing account for York issued refund cheques Clearing account for payments on student receivables To record student receivables from third party billings Clearing account for deposits from the US Education Department. General clearing account for payments To ensure completeness of student deductions to forward to the National Student Loans Service Center General clearing account for payment transfers/refunds etc. To record unidentifiable receivable payments To record write-off of small amounts on student accounts without discontinuing service to students. Mainly use for write-off of student accounts and provide no service to students. To write-off student accounts with settlements and continue to provide services such as transcripts To record debt allowance for parking fines and violations To record write-off for deceased students To record internal receivables. Balances should be zero at yearend. To record goods held in stock that the university has available for sale. To record goods held in electric stores that the university has available for sale.
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Finance Department Balance Sheet Account Listing for Community

Account Purpose To record goods held in machinery stores that the university has available for sale. To record goods held in the machinery stores that the university has available for sale. To record work in progress inventory for Facilities To record expenses that are paid for but the services/goods will not be received in the current fiscal year (i.e. they will be received in the following/future fiscal years). Examples of prepaid items include contracts, maintenance agreements and subscriptions. To record postage expenses that are paid for but the services/goods will not be received in the current fiscal year (i.e. they will be received in the following/future fiscal years). To record GST amounts collected and/or the federal component of HST (5%) collected by the University on behalf of the federal government. To record HST amounts collected by the University on behalf of the federal government. To record amounts owed by the university to external parties such as vendors, suppliers, creditors etc. To record amounts owed by the university for healthcare on STAC to York Federation of Students. To record amounts owed by the university for healthcare on STAC to graduate students To record amounts owed by the university for healthcare on STAC to law students To record amounts owed by the university for healthcare on STAC to Atkinson Student Council To record PST amounts collected and/or self-assessed by the University and due to the Minister of Revenue. To track tax amounts deducted and remitted for payments made to Indian suppliers To record charges for goods and services received in the current fiscal year for which an invoice has not been received by fiscal year end (April 30) and which are not associated with a General Purchase Order. To be used by Facilities only. To record deposits by students/staff/faculty for lost keys or cards
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Finance Department Balance Sheet Account Listing for Community

Account Purpose To record departments' damage deposits To record revenues received in the current fiscal year for goods and/or services that are to be provided in the following/future fiscal years. To record visa credit card revenues received in the current fiscal year for goods and/or services that are to be provided in the following/future fiscal years. To record MasterCard revenues received in the current fiscal year for goods and/or services that are to be provided in the following/future fiscal years. To record debit card revenues received in the current fiscal year for goods and/or services that are to be provided in the following/future fiscal years. To record revenues received in the current fiscal year for tuition fees for courses that are to be provided in the following/future fiscal years. To record CSBO revenues received in the current fiscal year for goods and/or services that are to be provided in the following/future fiscal years. To record student revenues received in the current fiscal year for services/courses that are to be provided in the following/future fiscal years. To record York card revenues received in the current fiscal year for services that are to be provided in the following/future fiscal years. To record revenues received in the current fiscal year for gift certificates that are to be used in the following/future fiscal years. To record ring deposit revenues received in the current fiscal year for rings that are to be provided in the following/future fiscal years. To record unspent externally restricted grants and donations for research and other restricted purposes.

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