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Loyola University Chicago

Financial Services

Balance Sheet Accounts

1000-1999 ASSETS

2000-2599 LIABILITIES

2800-2899 NET ASSETS


ASSETS    

CASH AND CASH EQUIVALENTS

1110 - CASH 
1111 - CASH - FEDERAL FUNDS 
1112 - CASH - PAYROLL 
1113 - CASH - AP 
1114 - CASH - LOCKBOX 
1115 - CASH - ELECTRONIC RECEIPTS 
1116 - CASH - SSOM STUDENT LOAN 
1117 - CASH - SSOM ELECTRONIC RECEIPT 
1118 - CASH - ADVANCEMENT 
1119 - CASH - LONDON ACCOUNT 
1121 - CASH - FEDERAL FUNDS 
1122 - CASH (LUC FEDERAL SAL) - LAKESIDE 
1123 - CASH - LOCKBOX CREDIT CARDS 
1124 - CASH - LOCKBOX 
1125 - CASH - ELECTRONIC RECEIPTS 
1126 - CASH - SSOM STUDENT LOAN 
1127 - CASH (LUC FEDERAL SAL) - SSOM 
1128 - CASH - LUC CP 
1129 - CASH - DOED FED FUNDS - ELECT 
1130 - CASH - STUDENT REFUNDS - PNC 
1131 - CASH - PAYROLL - PNC 
1132 - CASH - AP - PNC 
1133 - CASH - ADVANCEMENT - PNC 
1134 - CASH - FEDERAL FUNDS - PNC 
1135 - CASH - LOCKBOX - PNC 
1136 - CASH - ELECT RECEIPTS - PNC 
1137 - CASH - DOED FED FUNDS - PNC 
1138 - CASH - LOCKBOX CC - PNC 
1139 - CASH - HEALTH & FIT CTR - PNC
1140 - CASH - BOND FUNDS 
1141 - CASH EQUIVALENT - JPMM 
1142 - CASH EQUIVALENT - NTMM 
1143 - CASH - LUC MMDA
1144 - CASH - LUC RENTAL PROPERTIES - PNC
1145 - CASH - PNC CAPITAL MARKETS
1180 - CASH EQUIVALENT - STOCK SALE
1188 - CASH EQUIVALENT-STOCK SALE MERRILL LYNCH
1190 - PETTY CASH 

SHORT TERM INVESTMENTS

1181 - COMMON FUND - SHORT TERM INVES 
1182 - GUARANTEED INVESTMENT 
1185 - SHORT TERM BOND FUND 

ACCOUNTS RECEIVABLE

1210 - STUDENT TUITION RECEIVABLE 
1211 - STUD TUITION REC IN COLLECT 
1215 - ALLOW FOR DOUBTFUL ACCT-STUDENT 
1216 - ALLOW FOR FULLY RSRVD ACCT-STUDENT 
1220 - LOANS RECEIVABLE 
1221 - LOANS RECEIVABLE - NON ECSI 
1222 - SAL NOTES RECEIVABLE 
1225 - ALLOW FOR DOUBTFUL ACCT-LOANS 
1230 - NOTES RECEIVABLE 
1235 - ALLOW FOR DOUBTFUL ACCT-NOTES 
1240 - PLEDGES RECEIVABLE 
1245 - ALLOW FOR DOUBTFUL ACCT-PLEDGE 
1250 - INTERCOMPANY RECEIVABLE 
1255 - ALLOW FOR DOUBTFUL ACCT-INTERCOMPANY
1260 - OTHER RECEIVABLES 
1261 - ACCRUED LOAN INTEREST UNSUB (S 
1262 - ACCRUED LOAN INTEREST SUB (SAL) 
1265 - ALLOW FOR DOUBTFUL ACCT-OTHER 
1270 - GRANTS RECEIVABLE 
1271 - ADVANCED PAYMENT 
1272 - EMPLOYEE RECEIVABLES 
1275 - ALLOW FOR DOUBTFUL ACCT-GRANTS 
1299 - ALLOWANCE FOR DOUBTFUL ACCOUNT 

PROPERTY PLANT AND EQUIPMENT

1500 - CLEARING 
1510 - LAND 
1520 - LAND IMPROVEMENTS 
1525 - ACC DEPR - LAND IMPROVEMENTS 
1530 - BUILDINGS 
1535 - ACC DEPR - BUILDINGS 
1540 - EQUIPMENT 
1545 - ACC DEPR - EQUIPMENT 
1550 - CONSTRUCTION IN PROGRESS 
1560 - LEASEHOLD IMPROVEMENTS 
1565 - AMORT - LEASEHOLD IMPROVEMENTS 
1570 - LIBRARY BOOKS 
1575 - ACC DEPR - LIBRARY BOOKS 
1580 - ARTWORK/COLLECTIONS 
1590 - ACCUMULATED DEPRECIATION 

OTHER ASSETS

1810 - PREPAID EXPENSES 
1820 - DEPOSITS 
1830 - INVENTORY 
1840 - BENEFICIAL INT IN TRUST 
1850 - OTHER ASSETS 
1860 - GIFT PROPERTY 
1910 - EQUITY ACCTS (ACCOUNTING USE) 

INVESTMENTS

1301 - CASH - PENDING INVESTMENTS 
1310 - EQUITIES 
1311 - PRIVATE EQUITIES 
1320 - FIXED INCOME 
1330 - REAL ESTATE 
1340 - ACCRUED INTEREST 
1350 - POOLED INVESTMENTS 

INTERCOMPANY BALANCES

1951 - LUMC REC/PAY - JOURNAL ENTRY 
1952 - LUMC REC/PAY - TUITION 
1953 - LUMC - BC/BS 
1954 - LUMC REC/PAY - STORES 
1955 - LUMC - CLINICAL EDUCATION 
1956 - LUMC REC/PAY - PAYROLL 
1957 - LUMC - CAPITAL SUPPORT 
1958 - LUMC REC/PAY - NURSING 
1959 - LUMC REC/PAY - SPONSORED 
1960 - LUMC REC/PAY - SHARED SERVICES 
1961 - LUMC REC/PAY - SSOM SUPP 
1962 - LUMC - MOA/MOU 
1963 - LUMC REC/PAY - SSOM INCENTIVE 
1964 - LUMC REC/PAY - R&E 
1965 - LUMC REC/PAY - FCO PATIENT 
1970 - DUE TO/FROM PLANT 
1971 - DUE TO/FROM ENDOWMENT 
1972 - DUE TO/FROM LOAN 
1973 - INTER-ENTITY DUE TO/FROM 
1980 - ENTITY REC/PAY - HOUSING 
1981 - ENTITY REC/PAY - SSOM 
1982 - ENTITY REC/PAY - OTHER 

ASSETS HELD IN TRUST BY OTHERS

1990 - ASSETS HELD IN TRUST BY OTHERS 

INTEREST HELD IN PERPETUAL TRUst

1999 - INTEREST HELD IN PERPETUAL TRUST 

LIABILITIES    

ACCOUNTS PAYABLE & ACCR EXPENSES
ACCOUNTS PAYABLE

2001 - ACCRUED SALARIES 
2030 - OTHER ACCOUNTS PAYABLE/ACCRUED 
2031 - SALES TAX PAYABLE 
2032 - UNCLAIMED PROPERTY 
2033 - GENERAL PAYABLES 
2034 - HOTEL TAX PAYABLE - WTC 
2035 - HOTEL TAX PAYABLE - LSC 
2040 - INTEREST 
2041 - ORIGINATION FEE PAYABLE 
2050 - PROPERTY TAXES 
2060 - ANNUITY 
2065 - ACCOUNTS PAYABLE TAX ACCRUAL 
2070 - ACCOUNTS PAYABLE 
2071 - INVOICE ACCRUAL 
2072 - RECEIVED, NOT INVOICED 
2073 - NOT INVOICED, RECEIVED 
2074 - COMMITMENTS 
2075 - INSPECTION HOLD
2076 - PNC E-PAYABLES 

FRINGE BENEFITS LIABILITIES

2100 - BENEFIT - GENERAL 
2101 - DENTAL - GUARDIAN DMO 
2102 - DENTAL - DELTA 
2105 - MEDICAL - RETIREE 
2110 - MEDICAL - BC/BS 
2111 - MEDICAL - HMO 
2112 - MEDICAL - HUMANA 
2113 - VISION - VSP 
2114 - VISION - ALWAYS VISION 
2120 - UNEMPLOYMENT COMPENSATION 
2121 - WORKER'S COMPENSATION 
2122 - DISABILITY - LONG TERM 
2123 - DISABILITY - SHORT TERM 
2124 - INSURANCE - LIFE 
2125 - SELF INSURED LONG TERM DISAB 
2126 - INSURANCE - EMPLOYEE 
2127 - LIFE INSURANCE - 50K 
2137 - EMPLOYEE HEALTH SERVICE 
2150 - PENSION - TIAA CREF 
2151 - PENSION - FIDELITY 
2152 - PENSION - VALIC RMSP 
2154 - PENSION - LUERP 
2160 - W/H - WAGE ASSIGNEMENTS 
2161 - W/H - UNITED WAY 
2162 - W/H - TAX LEVY 
2163 - W/H - ADVANCES 
2164 - W/H - LONG TERM CARE 
2165 - W/H - LEGAL SERVICES 
2166 - W/H - HEALTH 
2167 - W/H - FINANCIAL SERVICES 
2168 - W/H - CHILD CARE 
2169 - TUITION BENEFIT 
2170 - W/H - CHAPTER 13 
2171 - W/H - CHILD/SPOUSE SUPPORT 
2172 - W/H - TRANSIT 
2173 - W/H - LOANS 
2180 - 403B W/H - FIDELITY 
2182 - 403B W/H - SCUDDER 
2183 - 403B W/H - 20TH CENTURY 
2184 - 403B W/H - VALIC 
2185 - 403B W/H - TIAA 
2186 - 457B W/H - FIDELITY 
2190 - OTHER TAXES 
2191 - NON-RESIDENT ALIEN TAXES 
2192 - TAX - STATE 
2193 - TAX - FEDERAL 
2194 - TAX - MEDICARE 
2195 - TAX - FICA 
2196 - CREDIT UNION 
2197 - DIRECT DEPOSIT 
2198 - VACATION 
2199 - NRA STATE TAX 

INDEBTEDNESS

2310 - BONDS 
2311 - BONDS - DISCOUNT & PREMIUM 
2320 - LINE OF CREDIT 
2330 - NOTES 
2333 - DEPOSITS - OTHER 
2340 - MORTGAGES 

SELF INSURANCE

2410 - SELF INSURANCE 

REFUNDABLE ADVANCES - LOANS

2610 - REFUNDABLE STUDENT LOANS 

DEFERRED INCOME

2210 - DEFERRED INCOME 
2226 - DEPOSITS - CLEARING 
2230 - DEPOSITS 
2233 - DEPOSITS - LIBRARY 

UNEXPENDED GRANTS

2220 - UNEXPENDED GRANT 
2225 - DEPOSITS - GRANTS 

PENSION & OTHER POST RETIREMENT

2420 - POST RETIREMENT - PENSION LIABILITY 
2425 - POST RETIREMENT - RETIREE HEALTH

OTHER LIABILITIES

2510 - ASSETS HELD IN CUSTODY FOR OTHERS 
2520 - OTHER LIABILITIES 

NET ASSETS    

UNRESTRICTED NET ASSETS

2810 - UNRESTRICTED NET ASSETS 
2815 - REDUCTION IN UNREST NET ASSETS 
2819 - UNREST NET ASSETS - YEAR END 
2820 - NET ASSETS - DESIGNATED 
2822 - INTER-ENTITY TRANSFER - UR 

TRANSFER OF NET ASSETS - UNRESTRICTED

2811 - TRANSFER OF NET ASSETS 
2821 - TRANSFER OF NET ASSETS 

TEMP RESTRICTED NET ASSETS

2830 - TEMP RESTRICTED NET ASSETS 
2832 - INTER-ENTITY TRANSFER - TR 
2839 - TEMP REST NET ASSETS -YEAR END 

TRANSFER OF NET ASSETS - TEMPORARY

2831 - TRANSFER OF NET ASSETS - TEMP 

PERM RESTRICTED NET ASSETS

2840 - PERM RESTRICTED NET ASSETS 
2842 - INTER-ENTITY TRANSFER - PR 
2849 - PERM RESTR NET ASSETS-YEAR END 

TRANSFER OF NET ASSETS - PERMANENT

2841 - TRANSFER OF NET ASSETS - PERM 

NET ASSETS

2812 - UNDISTRIBUTED NET ASSETS 
2813 - NET ASSETS 

Loyola

Loyola University Chicago Financial Services ยท 820 N. Michigan Ave. LT-1300, Chicago, IL 60611

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