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Local School Accounting

Local School Accounting. Coding Workshop. Revenues (Public). Activity Code Account Type 4 Account Code (function). ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX. Revenues (Public). Activity Code

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Local School Accounting

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  1. Local School Accounting Coding Workshop MONTGOMERY PUBLIC SCHOOLS

  2. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  3. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 2990 – Special Legislator • 6510 – County Commission • 6520 – City Council • These codes are used if the check is NOT an MPS check. • Please send a copy of the check. • There must be a separate activity code to house this money. • Name activity Tax Donations (purpose). ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  4. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 6810 – Interest • Interest on checking accounts • Interest on investment accounts • Posted from the monthly statement or periodic statements ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  5. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7110 – Admissions • Money generated from public attendance • Numbered tickets must be sold • ALWAYS public ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  6. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7180 – Concessions • Food sold all year • Food sold at events(ex. Juice, snacks, vending products) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  7. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7220 – Commissions • Revenue comes in the form of a check as part of proceeds • ALWAYS public ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  8. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7260 – Fees • Required to support curriculum that is not required for graduation • Voted on by MPS committee. • No elementary school is authorized to charge a fee. • Cannot travel with fee money ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  9. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7300 – Fines and Penalties(ex. Returned library books, state adopted textbooks, parking fines) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX XXXX MPS

  10. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7340 – Fund Raisers • Items sold could be food or non-food. • Short term • Company is in the business to raise funds for the school ONLY • 40%+ profit (will be flagged if under) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  11. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7380 – Grants • All grant requests are submitted in writing. • State agency grants require a different code (2990) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  12. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7420 – Sales • All year non-food items ONLY (ex. Car stickers, planners, spirit items, pencils sold separately in the supply store or school store) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA- XX - X- XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  13. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7430 – Donations • Revenue donated to schools for specific purposes from private sources. (ex. Monies coming from parents for field trips, and P.E. uniforms, or monies coming from private organizations). • STRICTLY VOLUNTARY! ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  14. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7440 – Accommodations • USED RARELY! • A school receiving and handling monies from other schools on behalf of MPS (ex. Career Tech Extravaganza) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  15. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 7490 – Other • USED RARELY! (ex. Restitution, reimbursing a school for NSF charge) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X- XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  16. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 9210 – Internal Transfer • Receiving activity from a transfer • Internal only ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  17. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 9230 – External Transfer • Check received from Central Office • If reimbursed from Board funds, use a different code (varies). Not receipted • User code will always be 0900 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X- XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  18. Revenues (Public) • Activity Code • Account Type 4 • Account Code (function) • 9910 – Prior Year Refund • Receiving a refund from monies spent in the prior school year • Will be receipted ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  19. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  20. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 7510 – Concessions • Same as Public but housed by non-public activity ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X- XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  21. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 7610 – Dues • Voluntary (not required) • Housed by a non-public activity ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X- XXXX- XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  22. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 7710 – Fundraisers • Same as Public but housed by non-public activity ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X- XXXX- XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  23. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 7810 – Donations • Same as Public but housed by non-public activity ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  24. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 7850 – Accommodations • Revenue for all non-public accommodation activities ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  25. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 7910 – Other • Same as Public but housed by non-public activity ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X- XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  26. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 9210 – Internal Transfer • Same as Public but housed by non-public activity ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  27. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 9230 – External Transfer • Same as Public but housed by non-public activity ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  28. Revenues (Non-Public) • Activity Code • Account Type 4 • Account Code (function) • 9910 – Prior Year Refund • Same as Public but housed by non-public activity ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  29. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  30. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 310 – Professional Educational Services • Admission fee paid on a field trip • Charge for pubic speaker • Charge for a performer • 5-1100-310-1200 • 5-1100-310-1500 • 5-2190-310-4400 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX- XXXX - XXXX - X - XXXX - XXXX MPS

  31. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 340 – Property Services • Maintenance Agreements • Repair/Rental of equipment • Tuning musical instrument • Aquarium Care • Exterminator • Keys made/locks serviced • 1100-340-1200 • 1100-340-1500 • 2310-340-8230 • 3200-340-8300 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  32. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 360 – Communications • Cellular phone bills • Postage stamps/metered mail • Ad in the newspaper • Announcement aired over the radio or TV • 1100-360-1200 • 1100-360-1500 • 2310-360-8230 • 2190-360-4400 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  33. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 380 – Travel & Training • Reimbursement for mileage in/out state • Reimbursement for lodging/valet charges • Reimbursement for meals • 1100-380-1200 • 1100-380-1500 • 2310-380-8230 • PLEASE INCLUDE APPROPRIATE DOCUMENTATION ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  34. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 390 – Other Purchased Serviced • Commercial bus for field trips • Motel expense on field trips • Food purchased on a field trip • Food purchased for refreshments • Athletic officials service • Security • Printing/binding • 1100-390-1200 • 1100-390-1500 • 2310-390-8230 • 2190-390-4400 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  35. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 391 – Trans. – Alabama Public Schools • Field trip using (MPS) school bus • 4150-391-4400 • 4150-391-4500 • THESE CODES ARE FOR THE MILEAGE PORTION ONLY ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  36. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 410 – Instructional Supplies • Workbooks • Athletic/P.E. Supplies • Sheet Music • Flasks, test tubes • 1100-410-1200 • 1100-410-1500 • ANY SUPPLIES NEEDED FOR THE CLASSROOM ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  37. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 420 – Books and Periodicals • Magazine subscriptions • Newspaper subscriptions • Reference books • SUPPLIES NEEDED FOR MEDIA ONLY • 1100-420-1200 • 1100-420-1500 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  38. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 440 – Maintenance and Operations • Paper towels • Soaps/cleaners • Gasoline for lawnmowers • Paint • 3200-440-8300 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  39. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 478 – Items for Resale • Juice • Snacks • Soft drinks • Supplies for supply store • ALL FUNDRAISING ITEMS • 9800-478-9600 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  40. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 480 – Other Non-Instructional Supplies • Office supplies • Other general supplies • Health supplies for nurses • Club supplies • 2310-480-8230 • 2190-480-4400 • 2140-480-1200 • 2140-480-1500 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  41. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 491- 498 – Non-Capitalized Equipment Less than $5,000 • 1100-491-1200 (Inst. Equip.) • 1100-491-1500 (Inst. Equip.) • 1100-492-1200 (Furniture/Fixtures) • 1100-492-1500 (Furniture/Fixtures • 2310-492-8230 (Furniture/Fixtures) • 2310-493-8230 (Non-Inst. Equip.) • 3200-493-8300 (Non-Inst. Equip.) • 2190-493-4400 (Non-Inst. Equip.) • 1100-494-1200 (Audio/Video) • 1100-494-1500 (Audio/Video) • 1100-495-1200 (Computer Hardware) • 1100-495-1500 (Computer Hardware) • 2310-495-8230 (Computer Hardware) • 1100-496-1200 (Library/Media) • 1100-496-1500 (Library/Media) • 1100-497-1500 (Laboratory) • 1100-498-4500 (Athletics/Physical Education) ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  42. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 540 – Capital Equipment Over $5,000 • 1100-540-1200 • 1100-540-1500 • 3200-540-8300 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  43. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 620 – Dues/Fees/Registration • Registration for professional development • Registration for competitions • Association fees • 2310-620-8230 • 1100-620-1500 • 2190-620-4400 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  44. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 628 – Bank Service Charge • ALL BANK CHARGES FOR (NSF) CHECKS OR OTHER FEES CHARGED BY THE BANK • 2310-628-8230 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  45. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 699 – Other Objects • ONLY TO BE USED FOR VARIOUS ACCOMMODATION ACTIVITY EXPENDITURES • 9800-699-9600 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  46. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 703 – Exhaustible Land ImprovementsLess than $50,000 • Playground Equipment • 3300-703-8300 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MPS

  47. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 704 – Building Improvements Less than $50,000 • Marques • Canopies • 3200-704-8300 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX MONTGOMERY PUBLIC SCHOOLS

  48. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 920 – Operating Transfers Out (Internal) • Giving activity from a transfer • Internal transfer only • Transfers from Juice to Principal Account in May • 9910-920-9700 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

  49. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 923 – Operating Transfers Out (External) • Writing a check to the Central Office • User code will be 0900 • 9910-923-9700-0900 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX- XXXX MPS

  50. Expenditures • Activity Code • Account Type 5 • Account Code (function) • Object • Program • 959 – Other Refunds • Funds receipted in prior year • Reimbursement for found textbook • Reimbursement for found library book • Reimbursement for cancelled field trip • 9800-959-9600 ACTVFUNDCFUNCOBJCCTRSFndYPROGUSER AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX- XXXX

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