Institutional Accounts

3000-3299 Series: Miscellaneous Additions

3000 - Payroll Adjustment Central Use  
To credit back Payroll for salary advances to monthly employees who were issued checks after the first of the month (this credit occurs after the following month's check is issued).
3010 - Close Out Revenue Budget  
(For Accounting & Financial Reporting use only). Used at fiscal year end to close out state appropriated revenue budgets.
3020 - Prior Period Adjustments  
(For Accounting & Financial Reporting use only)
3030 - Non-Recurring Adjustments  
Revenue adjustment that is non-recurring and a material amount to warrant using this account to distinguish it from recurring operating revenue.
3050 - Expended For Plant Facilities  
The gross amount of all assets capitalized.
3052 - Non Cash Adj Capitalized Asset  
Adjustments made by Capital Assets Management.
3053 - Non Cash Adjust Land Improve  
Adjustments made by Capital Assets Management.
3054 - Non Cash Adjust Infrastructure  
Adjustments made by Capital Assets Management.
3055 - Non Cash Adjustments Buildings  
Adjustments made by Capital Assets Management.
3060 - Bond Proceeds  
Cash received from the sale of bonds.
3075 - Retirement Of Indebtedness  
The principle portion of debt retired.
3100 - Med Dent Serv Plan Close Out  
Used at year-end only for the College of Medicine and the College of Dentistry. Used within fund 240, 241 & 242 only. (Must be recorded with 7100 - MEDICAL/DENTAL SERV PLAN CLOSE OUT).

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