| 3100002 |
Other Equity Budgetary |
|
| 3100030 |
Accumulated Earnings(Losses) in Proprietary Funds (only in funds 4xx and 5xx) |
The balance of this account represents accumulated unrestricted earnings. Used only
in enterprise, internal service and private purpose trust funds. |
| 3100160 |
Unassigned Fund Balance |
This should be used for amounts available for any purpose. In governmental funds
(other than State funds since they are restricted by state appropriation), it represents
the excess of nonspendable, restricted, committed and assigned fund balances over
total fund balance. |
| 3100165 |
Assigned Fund Balance – Working Capital |
This account represents the portion of equity assigned by management (Board of Trustees
or designee) for working capital purposes. Amounts assigned for working capital are
not considered to represent available spendable resources.3 |
| 3100170 |
Assigned Fund Balance |
The balance of this account represents amounts a government intends to use for a specific
purpose; intent can be expressed by the Board of Trustees or a person to which the
Board of Trustees delegates the authority. |
| 3100190 |
Restricted Non-Spendable |
This account includes items that cannot be spent because they are either (a) not in
spendable form (will not convert to cash soon enough to affect the current period)
or (b) are legally or contractually required to be maintained intact (such as the
corpus of an endowment fund). |
| 3100191 |
Non-spendable Consumable Inventories |
The account represents the portion of fund balance that cannot be spent because consumable
inventories do not represent available spendable resources even though they are a
component of fund balance. This account is a contra account for
1030010 Consumable inventories. |
| 3100192 |
Nonspendable Student Loans Receivable |
The balance of this GL Code represents the portion of fund balance that cannot be
spent because student loans receivables do not represent available spendable resources
even though they are a component of net current assets. |
| 3100193 |
Nonspendable Receivables Long Term |
The balance of this GL code represents the portion of fund balance that cannot be
spent because net receivables long-term do not represent available spendable resources
even though they are a component of net current assets. |
| 3100195 |
Restricted Spendable |
This account includes amounts constrained to specific purposes by their providers
(such as grantors, bondholders, and higher levels of government), through constitutional
provisions, or by enabling legislation. |
| 3100230 |
Committed Fund Balance |
The balance in this account are amounts constrained to specific purposes by the college
itself, using its highest level of decision-making authority (Board of Trustees);
to be reported as committed, amounts cannot be used for any other purpose unless the
Board of Trustees take the same action to remove or change the constraint. |
