Balance Sheet Accounts

7000 - Cash and Cash Equivalents
  7001 - Cash - GAAP Only
  7010 - Claim on Cash
  7020 - Cash - Working Funds
    7021 - WF - General
    7022 - WF - Student Accounting
  7030 - Cash - Special Purpose
    7031 - Cash - Student Loan Disbursement
    7032 - Cash - Clinical Law - Client Svc
    7033 - Cash - Law Attorney Trust
    7034 - Cash - Student Bar Association - GAAP Only
    7035 - Cash - Student Accounts - GAAP Only
    7039 - Cash - Lockbox Accounts
  7050 - Cash - C&G - Local
    7051 - Cash - Cohort Study
    7052 - Cash - One Card Accounts - GAAP Only
  7070 - Cash - C&G - International
    7071 - Cash - Egypt Accounts
    7072 - Cash - MGIC Accounts
    7073 - Cash - Other Foreign Accounts
7100 - Accounts Receivable (A/R)
  7110 - Tuition and Fees (T&F)
    7111 - A/R - Tuition & Fees
    7114 - D/C - International Payments
    7115 - D/C - T&F Lockbox
    7116 - D/C - 3rd Party Billing
    7117 - D/C - Installment Plans
    7118 - Returned Student Refunds
    7119 - Refunds Special Handling
  7120 - Contracts and Grants (C&G)
    7121 - A/R - C&G - Cost Reimb - Billed
    7122 - A/R - C&G - Cost Reimb - Unbilled
    7123 - A/R - C&G - Deliverable Based
    7124 - D/C - C&G - LOC
    7125 - D/C - C&G - Lockbox
    7126 - D/C - C&G - Checks
    7127 - D/C - C&G - Clin Trials - Lockbox
    7128 - D/C - C&G - Closing
    7129 - D/C - C&G - Temporary
  7130 - Customer Billing System (CBS)
    7131 - A/R - Central Billing System
    7132 - A/R - CBS eUMB
    7133 - A/R - CBS Citations
    7134 - A/R - CBS Clearing
    7135 - D/C - CBS Lockbox
    7136 - D/C - CBS Clearing
    7137 - A/R - CBS Payroll
    7138 - A/R - CBS Insurance Claims
  7140 - State Central Collections Unit (SCCU)
    7141 - A/R - SCCU - Student Accounting
    7142 - A/R - SCCU - Restricted Funds
    7143 - A/R - SCCU - Customer Billing Sys
    7144 - A/R - SCCU - Miscellaneous
    7145 - D/C - SCCU
  7150 - Accrued Revenue
  7170 - Other Accounts Receivable
    7171 - A/R - Federal Aid
    7172 - A/R - Miscellaneous
    7173 - A/R - Payroll Related 
  7180 - Deposit Clearing (D/C)
    7181 - D/C - CCD
    7182 - D/C - RSTARS- MHEC
    7183 - D/C - RSTARS - Other
    7184 - D/C - Charge backs
    7185 - D/C - Main Lockbox
    7186 - D/C - Credit Cards
    7187 - D/C - Return to Lender
    7188 - D/C - Conversion
  7190 - A/R - Allowance for Doubtful Accounts
    7191 - A/R - Allow - Tuition & Fees
    7192 - A/R - Allow - Contracts/Grants
    7193 - A/R - Allow - Customer Billing
7200 - Notes Receivable (N/R), Current
  7210 - N/R - Student Loans, Current
  7220 - N/R - Emergency Loans
7300 - Accrued Interest Receiveable
7350 - Inventories
7400 - Prepaid Expenses
7450 - Inter-Institutional Balances
7500 - Deferred Charges
7600 - Restricted Cash & Cash Equiv
  7610 - R/C - Endowment Funds
  7620 - R/C - Plant Funds
7700 - Investments
  7710 - Endowment Investments
  7790 - Other Investments
7800 - Notes Receivable (N/R), Non-current
  7810 - N/R - Student Loans, Non-current
    7811 - N/R - Stud Loans - Principal
    7812 - N/R - Stud Loans - Prin Collected
    7813 - N/R - Stud Loans - Prin Cancelled
    7814 - N/R - Stud Loans - Prin Assigned
  7880 - D/C - Loans (AFSA)
  7890 - N/R - Allowance for Doubtful Accounts
  7895 - Deferred Outflows of Resources – Budget Only
    7896 - Unamortized Bond Loss
    7898 - Change in Pension Investment - GAAP Only
7900 - Capital Assets, Net
  7910 - Land
  7915 - CIP - Equipment
  7920 - CIP - Buildings/Land
  7925 - Leasehold Improvement
  7930 - Infrastructure/Land Improvement
  7940 - Buildings and Improvements
  7950 - Equipment
  7960 - Software
  7970 - Library Books
  7980 - Works of Art
  7985 - Service Concession Assets - GAAP Only
  7990 - Accumulated Depreciation (A/D)
    7992 - A/D - Service Concession Assets - GAAP Only
    7993 - A/D - Infrastructure and LI
    7994 - A/D - Buildings and Bldg Imprv
    7995 - A/D - Equipment
    7996 - A/D - Software
    7997 - A/D - Library Books
    7998 - A/D - Works of Art
    7999 - A/D - Leasehold Improvement
8000 - Accounts Payable and Accrued Liabilities
  8010 - Accounts Payable (A/P)
  8015 - A/P - Manual
  8018 - Student Refunds Payable
  8020 - A/P Clearing
    8021 - A/P Clearing - Restricted Funds
    8022 - A/P Clearing - Payroll
    8023 - A/P Clearing - Pro Card
    8024 - A/P Clearing - Stud Insurance
    8025 - A/P Clearing - Student Loans
    8026 - Sales Tax Clearing
  8050 - Accrued Payroll
  8060 - Accrued Workers Comp, Current
  8070 - Accrued Vacation, Current
  8080 - Accrued Expenses - Other
  8090 - Accrued Interest Payable
8100 - Reserves
  8110 - Res - General Construction Loan
  8120 - Res - Equipment Replacement
  8130 - Res - Other
8200 - Deposits
  8210 - Deposits - Keys
  8220 - Deposits - Rooms
  8225 - Deposits - Student Accounts
  8230 - Deposits - Law Escrow
  8240 - Deposits - Tenants
8300 - Revenue Bonds and Notes, Current
  8310 - Revenue Bonds, Current
  8350 - Equipment Loan Prog, Current
  8360 - Notes Payable, Current
8400 - Capital Leases, Current
  8410 - Capital Lease - Equipment
8500 - Deferred Revenue
  8510 - Def Rev - Contracts & Grants
  8520 - Def Rev - Tuition & Fees
  8522 - Def Rev - Other
  8530 - Def Rev - Customer Billing
8700 - Accrued Expenses, Non-current
  8710 - Accrued Workers Comp, Non-current
  8720 - Accrued Vacation, Non-current
  8730 - Accrued UBIT
8800 - Revenue Bonds and Notes, NC
  8810 - Revenue Bonds, Non-current
  8850 - Equipment Loan Prog, Non-current
  8860 - Notes Payable, Non-current
8900 - Capital Leases, Non-current
  8910 - Capital Lease - Equipment, NC
  8922 - Net Pension Liability - GAAP Only
  8951 - Deferred Inflow-Svc Concession - GAAP Only
  8954 - Deferred Pension Liability - GAAP Only
9000 - Net Assets - Unrestricted
9100 - Net Assets - Invested in Cap Asst, Net
9200 - Net Assets - Restricted - Nonexpendable
  9210 - N/A - Rest - Nonexp - Scholarships & Fellowships
  9220 - N/A - Rest - Nonexp - Research
  9230 - N/A - Rest - Nonexp - Other
9300 - Net Assets - Restricted - Expendable
  9310 - N/A - Rest - Exp - Scholarships & Fellowships
  9320 - N/A - Rest - Exp - Research
  9330 - N/A - Rest - Exp - Loans
  9340 - N/A - Rest - Exp - Capital Projects
9900 - Prior Period Adjustment