UMDW HANDBOOK
 

       ACCOUNT TYPE



    OPERATING STATEMENT
        EXPENSE
        REVENUE



      PAYROLL



    GENERAL LEDGER
     ASSET
     LIABILITY
     FUND BALANCE/CONTROL
     FUND TYPE
     ORG
     PROGRAM
     LOCATION
     ACTIVITY
     INDEX


    Use the UMDW ACCOUNT SEARCH to search for Account Codes.

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    Drilldown:
    To explore the account hierarchy, click on one of the following Account Type Hyperlinks:

    Expense
    Revenue
    Asset
    Liability

    Click on individual account codes to explore accounts that are under a particular account.
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    Account TypeLevelAccount CodeAccount TitleDescriptionData Enterable
    Revenue 1 500RESResident TuitionTuition assessed to resident studentsN
    Revenue 1 505NONNon-resident TuitionTuition assessed to non-resident studentsN
    Revenue 1 505WUEWUE TuitionTuition (at the rate of 150% of resident tuition) paid by out-of-state students who are admitted to the Western Undergraduate Exchange (WUE) programN
    Revenue 1 507OTHOther TuitionAdjustments/additions to tuition assessed to students on a temporary basisN
    Revenue 1 515ADMAdmissions FeesFees associated with all application or admission processesN
    Revenue 1 515REGRegistration FeeA flat fee charged to each student to cover the administrative costs of registration.N
    Revenue 1 520PRGProgram Tuition & FeesAdditional tuition charged to students in high cost programs and fees for two year programsN
    Revenue 1 525MANMandatory FeesFees, not related to a specific course, that are charged to all students as part of the fee matrix. Student cannot opt out of these fees.N
    Revenue 1 530CRSCourse FeesUsed for specialized activities, field trips, pass through fees, laboratory consumables, and materials used by students to create a product that becomes the students' property after use in a specific course.N
    Revenue 1 532OSFOther Student FeesAll non-mandatory student fees not included in previous categories. This includes fees such as fines, rental fees, and services.N
    Revenue 1 535CEDContinuing EducationRevenue from credit, non-credit, grant-funded, sponsored and self-supporting programs. Fees for credit courses are based on a set rate for each credit and fees for non-credit courses are based on the cost of the course.N
    Revenue 1 540INVInvestmentsSecurities and real estate held for the production of income in the form of value appreciation, interest, dividends, rentals, or lease payments. This term does not include capital assets used in State operations. Short-term: less than one year holding period or maturity. Long-term: more than one year holding period or maturity.N
    Revenue 1 555GENHi-Ed General Fund RevenueMonthly general fund allocation received from OCHEN
    Revenue 1 555MILHi-Ed Millage RevenueRevenue generated from the tax rate of X mills per dollar.N
    Revenue 1 555SPEOther OCHE/State FundingRevenue from OCHE or the State that does not fit under the other revenue categoriesN
    Revenue 1 555STMHB645 Stimulus RevenueN
    Revenue 1 557MNXMandatory Transfer-InTransfers from the current funds group to other fund groups arising out of (1) binding legal agreements related to the financing of educational plant, such as amounts for debt retirement, interest, and required provisions for renewals and replacements of plant not financed from other sources and (2) grant agreements with agencies of the federal government, donors, and other organizations to match gifts and grants to loan and other funds.N
    Revenue 1 557NMXNon-Mandatory Transfer-InTransfers from the current funds group to other fund groups made at the discretion of the governing board to serve a variety of objectives.N
    Revenue 1 560FGCFederal Grants & ContractsRevenues from federal grants and contracts, excluding financial aid and excluding facilities and administration cost recovery.N
    Revenue 1 560LGCLocal Grants & ContractsGrants and contracts received from local government agencies, i.e. school districts or other states' governments, etc.N
    Revenue 1 560PGCPrivate Grants & ContractsGrants & contracts received from private agencies, i.e. Indian tribes, foundations, private businesses, etc.grants & contracts received from other State of Montana agencies, i.e. Dept of Natural Resources, Dept of Fish, Wildlife & Parks, etc.N
    Revenue 1 560SGCState Grants & ContractsGrants & contracts received from other State of Montana agencies, i.e. MSU, Dept of Natural Resources, Dept of Fish, Wildlife & Parks, etc.N
    Revenue 1 562FNAFinancial AidRevenue from federal and state sources to provide financial aid to students. Also includes administrative allowances for monitoring the programs.N
    Revenue 1 565GFTGifts & ScholarshipsFunds received in the Restricted Non-Grant Fund type from a third-party for departmental or scholarship use.N
    Revenue 1 570AUXAuxiliary RevenueIncome from sales and services provided by auxiliary enterprises.N
    Revenue 1 570SASSales & ServiceRevenues from institutional or departmental sales and servicesN
    Revenue 1 575FAAF & A Cost RecoveryFacilities and Administration (F & A) costs are broad categories of costs. "Facilities" is defined as depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements, operation and maintenance expenses, and library expenses. "Administration" is defined as general administration and general expenses, departmental administration, sponsored projects administration, student administration and services, and all other types of expenditures not listed specifically under one of the subcategories of Facilities.N
    Revenue 1 580OTHOther RevenueRevenue from educational and general revenue not covered by other account codesN
    Revenue 1 590CAPCapital ContributionsIdentifies amounts of capital assets provided by other governments, other funds or agencies within the State, or amounts provided at the initiative of private parties outside State government.N