Finance Accounting Code Hierarchy

Subordinate codes are indented below rollup code.

Account Codes Account Descriptions
0 Total Expenses
...01 ...Direct Personnel Services
......010 ......Misc Salaries
.........01000 .........Direct Personnel Services
.........01001 .........Misc. Direct Personnel Services
......011 ......Admin & Confidential Salaries
.........01110 .........Administration, F-T
.........01120 .........Administration, P-T
.........01121 .........Administration, daily w/Benefits
.........01122 .........Administration, P-T
.........01125 .........Administration, Casual
.........01140 .........Admin. professional leave
.........01150 .........Line Supervisors, FT
.........01151 .........Line Supervisors, Daily Rate
.........01152 .........P.T. 1st Line Supervisory Staff
.........01154 .........Line Supervisors, Prof. Leave
.........01170 .........Confidential Employee, FT
.........01171 .........Confidential, P-T, Non-Supervisory
.........01190 .........Annuity
......012 ......Faculty Salaries
.........01210 .........Faculty, F-T
.........01211 .........Instructors, FT (Rock Creek)
.........01219 .........4th Term Employment, Faculty
.........01220 .........Faculty, PT
.........01221 .........Faculty Daily Rate
.........01222 .........Faculty, Pt cr, & FT ext. service
.........01223 .........Overloads, Faculty
.........01224 .........Faculty, P-T, Indust. Occupations
.........01225 .........Faculty, P-T, C.E. noncr.
.........01226 .........Faculty, P-T, Small Bus.
.........01227 .........Faculty, P-T, ABE/GED/ESL
.........01228 .........Faculty, P-T, Telecomm
.........01229 .........Adjunct Faculty Differential
.........01230 .........Electrical Union Differential
.........01235 .........Faculty, PT NonClassroom Assignment
.........01240 .........Faculty, professional leave
......013 ......Counselor Salaries
.........01310 .........Counselors, F-T
.........01312 .........Counselors, FT (Cascade)
.........01319 .........4th Term Employment, Counselors
.........01320 .........Counselors, Part Time
.........01321 .........Counselors, Adjunct Daily Rate
.........01322 .........Counselors, PT & FT Extnd Service
.........01340 .........Counselors, Professional Leave
......014 ......Librarian Salaries
.........01410 .........Librarian, F-T
.........01419 .........4th Term Employment, Librarians
.........01420 .........Librarians, PT
.........01421 .........Librarian, Adjunct Daily Rate
.........01422 .........Librarian, PT & Extnd Service
.........01440 .........Librarians, Professional Leave
......015 ......Classified Staff Salaries
.........01510 .........Classified, F-T
.........01520 .........Classified, PT
.........01521 .........Classif. P-T BU 600-2079 hrs
.........01522 .........Casual Labor
.........01523 .........Classified, P-T, Bookstore
.........01524 .........Classif. PT BU 600-999 hr
.........01527 .........Classified Casual
.........01550 .........Classified, BU overtime
.........01551 .........Classified, overtime, BU
.........01552 .........Classified, Non-BU Overtime
.........01557 .........Classified Teaching
.........01558 .........Prep Time - Credit
.........01559 .........Preptime - non Credit
......016 ......Prof.Support Salaries
.........01610 .........Professional Sup., Full-time
.........01611 .........Prof. Support, FT (Rock Creek)
.........01612 .........Prof. Support, FT (Cascade)
.........01620 .........Professional Support, Part Time
.........01621 .........Profess Supp, Daily Rt/W/Bnf
.........01622 .........Professional Sup., Part-time
.........01640 .........Profess Supp, Professnl Leave
.........01650 .........Prof. Supp. Staff,Excl Supr.
.........01651 .........PSS Excluded Supervisor D/R
.........01652 .........PSS, Excl. Suprv., P/T
.........01654 .........PSS Excluded Supervisor Prof Leave
......017 ......Student Help Wages
.........01750 .........Student Help Overtime
.........01790 .........Student Help
.........01795 .........Work Study
.........01796 .........Council Representatives
......018 ......Honorariums
.........01800 .........Honorariums
.........01805 .........Coaching
.........01808 .........Sports Assistant Coach
.........01810 .........Officials
......019 ......Sick/Replacement Salaries
.........00990 .........Unknown Payroll Transactions
.........00998 .........Unknown converted transactions
.........00999 .........Unknown Expense
.........01900 .........Sick Leave Replacement
.........01901 .........Sick Leave Replacement - Long Term
.........01903 .........Sick Leave Replace.-Adjunct Faculty
.........01905 .........Replacement - OJI(On Job Inj) leave
.........01912 .........Collective Barg., Faculty
.........01915 .........Collective Barg., Classif.
.........01920 .........Job Reclassifications
.........01980 .........Provision For Allocation
.........01990 .........Provision For Allocation
.........01999 .........Salary Savings
.........MILES .........Mileage - HR- Payroll Conversion
...02 ...Personnel Benefits
......021 ......Salary Based % Benefits
.........02120 .........PERS Pick Up
.........02121 .........PERS Employer
.........02122 .........PERS Supplemental - Adj. Fac.
.........02125 .........Additional PERS rate
.........02310 .........Worker's Comp.
.........02320 .........FICA
.........02410 .........Long Term Disability
.........02531 .........Long Term Disability-President
.........02610 .........Employee Assistance Program
.........02710 .........Unemployment
.........02990 .........Add'l Sal/Ben Reductions
......022 ......Med/Dent/Life/Monthly Bnfts
.........02210 .........Health Insurance
.........02211 .........PT-Faculty-Health Insurance
.........02298 .........Adjunct Faculty Stipend Exp
.........02420 .........Group Life Insurance
.........02532 .........Life Insurance - President
......027 ......Other Employee Benefits
.........02009 .........Misc. Personnel Benefits
.........02010 .........Benefits
.........02048 .........Admin/Conf. TSA
.........02049 .........Employer paid TSA
.........02230 .........Flexible Benefits - over
......028 ......Pooled Benefits, Waivers
.........02400 .........Tuition Waivers
......02998 ......Add'l ben/savings
......02999 ......Salary/Benefit Reduction
...03 ...Materials, Supplies & Service
......030 ......Materials & Supplies
.........03000 .........Materials, Supplies & Service
.........03010 .........Supplies
.........03011 .........LRC Materials
.........03015 .........AV Materials
.........03016 .........Press Operation - Supplies
.........03020 .........temp to remove py void lws
.........03023 .........Food Service Products
.........03024 .........Supplies,Vending
.........03025 .........Supplies,Lab Expense
.........03026 .........Supplies, Grounds Maintenance
.........03030 .........Postage
.........03090 .........Miscellaneous
......032 ......Minor Equipment
.........03250 .........Minor Equipment
.........03270 .........Operating Leases
......033 ......Professional Services
.........03340 .........Audit Services
.........03361 .........Legal Services
.........03364 .........Legal, Affirmative Action Expense
.........03366 .........Legal, Settlement Expenses
.........03371 .........Consultants & Professional Services
......034 ......Dues/Fees/Publ/Other
.........03372 .........Survey & Inspection Fees
.........03410 .........Publications & Periodicals
.........03420 .........Dues and Fees
.........03425 .........Permits
.........03430 .........Software License Fees
.........03440 .........Library Subscription Fees
......035 ......Contracted Services
.........03501 .........Rental Expense
.........03502 .........Subcontract 1
.........03503 .........Subcontract 2
.........03504 .........Subcontract 3
.........03505 .........Subcontract 4
.........03506 .........Subcontract 5
.........03507 .........Subcontract 6
.........03508 .........Subcontract 7
.........03509 .........Subcontract 8
.........03510 .........Subcontract 9
.........03523 .........Printing
.........03533 .........Telecourse Production Fee
.........03535 .........Contracted Instruction
.........03552 .........Contracted Maint.& Services
.........03553 .........Moving & Storage Fees
.........03578 .........Telephone LDist Charges
.........03581 .........Advertising, Info Notices
.........03584 .........Election Services
.........03589 .........Agency Subcontracts
.........03594 .........Seminars/Conf.-Pass Through Fees
.........03596 .........Special Programs
.........03597 .........Tri-Met
.........03640 .........Banking Service Charge
......036 ......Insurance
.........03611 .........Property and Liability Insurance
.........03614 .........Other Insurance
.........03615 .........Ins. Ded. Expenses
.........03616 .........Workers' Compensation Exp.
.........03617 .........Unemployment Insurance Exp.
.........03618 .........Claim Adjusting Exp.
......037 ......Misc, (Acctg use only)
.........03701 .........Credit Card Discounts
.........03703 .........Restocking Fees
.........03704 .........Write off - Miscellaneous
.........03705 .........Write off - Credit Memo's
.........03706 .........Freight in/Freight out
.........03730 .........Other Administrative Costs
.........03750 .........FMS Clearing Account-Admin Use Only
......038 ......Student Support
.........03818 .........Student Stipend
.........03835 .........Student Reimb-contract instruction
.........03840 .........Student Support - Non-Tuition
.........03896 .........Student Support - Tuition
......039 ......Travel and Training
.........03910 .........Overnight Travel/Training Expense
.........03915 .........Travel,Recruiting(Employment Exp)
.........03920 .........Travel, Staff Mileage Expense
.........03925 .........Non-Overnight Travel/Training
.........03990 .........Travel, Auto & Misc Exp
...04 ...Materials for Resale
......040 ......Resale, Materials, General
.........04001 .........Resale,Materials
......049 ......Asset Holding Accounts
.........04901 .........Storeroom Purchases
.........04902 .........Postage
.........04909 .........Miscellaneous Student Refunds
.........04917 .........PACE Services
.........04918 .........Diagnostic Readiness Profile
.........04999 .........Misc. Clearing
...05 ...Miscellaneous Expenses
......050 ......Misc Expenses
.........05001 .........Miscellaneous Expenses
......051 ......Grants/Misc Related Exp
.........05100 .........Dept. of Revenue Collections Clear
.........05101 .........Grants
......052 ......Misc Unused Funds
......053 ......Intrafund Transfers
.........05304 .........4 Fund Intrafund Transfers
.........05305 .........5 Fund Intrafund Transfers
......058 ......Utilities
.........05873 .........Util,Gas,Heat for Buildings
.........05874 .........Util,Electricity
.........05875 .........Util,Water & Sewage
.........05876 .........Util,Garbage Removal
.........05878 .........Util,Telephone & Data
...06 ...Financial Aid
......060 ......Charges to Program Trust
.........06010 .........Collection Cost
.........06015 .........Credit Bureau
.........06017 .........Actual Collection Cost
.........06018 .........Nursing Cancellation Prin. & Int.
.........06019 .........Loan Cancellation Prin. & Int.
.........06020 .........Teaching Cancellation Prin. & Int.
.........06021 .........Math/Sci/Frn Teacher Canc P&I
.........06022 .........Teacher Special Ed Prin. & Int.
.........06023 .........Military Cancellation Prin. & Int.
.........06025 .........Law Enforce - Canc. Prin. & Int.
.........06030 .........Death Cancellation Prin. & Interest
.........06035 .........Nursing/Med Tech. Canc-Prin&Int.
.........06040 .........Disability Cancellation Prin & Int
.........06045 .........Family Services - Canc. Prin & Int.
.........06050 .........Bankruptcy Cancellation Prin & Int
.........06060 .........Head Start Cancellation Prin & Int
.........06065 .........Write-off cancellation - Prin.&Int.
.........06070 .........Loans Assigned to Office of Educ.
.........06071 .........Return of Federal Capital Contribut
......061 ......Financial Aid Grants
.........06101 .........Grants
.........06102 .........Expenses Paid Prior Year
......062 ......Std Fin Aid Loans
.........06200 .........Financial Aid Loans
.........06210 .........Financial Aid Tuition Grants
......069 ......Charge to Program Trust
.........06959 .........Loan Overpayment Refund
...07 ...Capital
......070 ......Capital Leases
.........07070 .........Capital Leases
......071 ......Equip,Capital >$5000
.........07100 .........Furniture/Fixtures/Equipment
.........07150 .........Software Purchases
......072 ......Library Books
.........07200 .........Library Books
......073 ......Buildings - Roll-up
.........07300 .........New Construction - Buildings
.........07310 .........Capital Improvement - Buildings
.........07360 .........Capital,Contracted Services
.........07371 .........Architect/Design/Enginerring
.........07380 .........Purchase of Property
.........07385 .........Purchase of Property - Buildings
.........07395 .........Bond Issuance Costs
......074 ......Land - Roll-up
.........07410 .........Purchase of Property - Land
.........07420 .........Purchase of Prop - ROW/Easements
.........07430 .........Improvements to Land
.........07435 .........Demolition - Land
.........07440 .........Relocation
.........07471 .........Environmental
......07610 ......Art
......077 ......Infrastructure Roll-up
.........07700 .........Infrastructure
.........07710 .........Roads
.........07721 .........Parking Lots, Sidewalk, Lighting
.........07722 .........Landscaping
.........07730 .........Utility Systems
......078 ......Leasehold Roll-up
.........07810 .........Leashold Improvements
...08 ...Debt Service
......080 ......Debt Service
.........08001 .........Debt Service Costs
.........08010 .........Principal Payment
.........08020 .........Interest Payment
.........08030 .........Advance Refunding - Principal
.........08040 .........Advance Refunding - Interest
.........08050 .........Bond Ancillary Costs
.........08060 .........Defeased Bond Payment to Trustee
.........08130 .........Arbitrage
...09 ...Transfers/Reserves
......091 ......Cost Recovery
.........09100 .........Indirect Costs
.........09101 .........Administrative Costs
......093 ......Other Financing Use
.........09310 .........Payment to PERS for UAL
......095 ......Transfers
.........09501 .........Misc. Transfers
.........09520 .........Trans. to Capital Proj. Fund
.........09521 .........Trans. to Capital Const. Fund
.........09523 .........Trans. To Parking Fund
.........09524 .........Trans. to Food Services Fund
.........09525 .........Trans. to Aux. Service Fund
.........09526 .........Transfer to General fund
.........09527 .........Trans.to Gen.Fnd -Direct Cost Reimb
.........09528 .........Transfer to GF - Aux Supplemental
.........09530 .........Trans. to Grants & Contract Fund
.........09540 .........Trans. to Stu. Fin. Aid Fund
.........09545 .........Transfer to Print Center
.........09550 .........Trans. to Retirmnt Resrv Fnd
.........09555 .........Trans. to Benefit Trust Fund
.........09560 .........Trans. to Stu. Activ. Fund
.........09565 .........Trans. to Graphic Services
.........09570 .........Trans. to Borrowing Fund
.........09580 .........Trans. to Building Reserve
.........09585 .........Transfer to Internal PERS/Reserve
.........09590 .........Trans. to Risk Mgt. Fund
.........09595 .........Transfer To Debt Services (COP)
.........09596 .........Transfer To Debt Service Fund
.........09597 .........Transfer to PERS Bond Fund
.........09598 .........Transfer To CEU/CED (1900 Fund)
......098 ......Reserves
.........09800 .........Reserve for Contingencies
.........09810 .........Reserve for PY Commitments
.........09820 .........Reserve for Equipment Replacement
.........09830 .........Reserve for Strategic Plan
.........09850 .........Reserve for Other Commitments
.........09890 .........Unappropriated Ending Fund Bal.
...STIPEN ...PT Fac Stipend Clearing Acct
...WAIVER ...Health Incentive Waiver
...WIRLES ...Wireless Reimbursement
1 Total Income
...11 ...State Sources
......11000 ......Other State Sources
......1101 ......FTE Reimbursement
.........11011 .........FTE Reimbursement
.........11012 .........State FTE Revenue-1900 Fund
......1102 ......Reimbursement Measure 5
.........11021 .........Measure Five Replacement
.........11022 .........Measure Five Supplement
...12 ...Federal Sources
......12000 ......Other Federal Sources
......12001 ......Adult Basic Education - Grant
......12002 ......Administrative Allowance
......12003 ......Federal Capital Contributions
......12004 ......Federal Sources - Prior Years
...13 ...Local Sources
......13000 ......Other Local Sources
......1301 ......Current Year Tax Levy
.........13010 .........Current Year Tax Levy
.........13011 .........Multnomah County
.........13012 .........Washington County
.........13013 .........Clackamas County
.........13014 .........Columbia County
.........13015 .........Yamhill County
......1302 ......Prior Years Tax Levy
.........13020 .........Prior Year Tax Levy
.........13021 .........Multnomah County
.........13022 .........Washington County
.........13023 .........Clackamas County
.........13024 .........Columbia County
.........13025 .........Yamhill County
......1303 ......Interest on Unsegregated Prop Tax
.........13031 .........Current Year Interest
.........13032 .........Prior Year Interest
......1304 ......Property Tax Offset - Ballot Meas 5
.........13040 .........Reduction - Measure 5
...14 ...Private Sources
......14100 ......Student Repayments - Current Year
......14101 ......Student Repayments - Prior year
......14102 ......Student Overpayments - Non Gov'ment
......14103 ......Interest Allocated to Trust Funds
......142 ......Private Contributions
.........14201 .........Dedicated Scholarships & Trust
.........14202 .........Contributions to Loan Funds
.........14203 .........PCC Foundation
.........14204 .........PCC Matching Funds
.........14299 .........General Contributions
......143 ......Student Loan Repayments
.........14301 .........Student Loan Repay - Principal
.........14302 .........Student Loan Repay - Interest
.........14303 .........Late Charges
.........14304 .........Investment Earnings - AFSA
.........14305 .........Litigation Charges
.........14306 .........Actual Collection Charges
.........14307 .........Contigency Collection Costs
.........14308 .........Student Loan Repayment - Assigned
.........14309 .........Student Loan Overpayments
...15 ...Other Financing Sources
......151 ......Investment Income
.........15101 .........Interest On Certificates of Deposit
.........15102 .........ZBA Interest
.........15103 .........Interest On U.S. Government Invest
.........15104 .........State Pool Interest
.........15105 .........Interest On Deferred Tuition Notes
.........15106 .........Interest Earnings (COP)
.........15107 .........Interest On Repurchase Accounts
.........15108 .........Investment Earnings
.........15109 .........Interest on GO Bonds
.........15110 .........Local Taxes-Bonds
.........15111 .........Loan from Financial Institution
.........15112 .........Interest on Commercial Paper
.........15113 .........Interest on Interest Bearing Acct.
.........15114 .........Citizen Bond Interest
.........15115 .........Unallocated Interest Income/Expense
.........15117 .........Pool Interest on Citizen Bonds
.........15118 .........Early Retirement Investment Income
.........15119 .........Pool Interest - Citizen Bond
.........15120 .........Accrued Interest Receivable
.........15121 .........Accrued Interest Purchased
.........15122 .........Investment Premium
.........15123 .........Investment Discount
.........15124 .........State Pool & ZBA Earnings
.........15125 .........Gain/Loss - Investments
.........15130 .........Arbitrage Earnings
......152 ......Proceeds From Bonds
.........15201 .........Proceeds General Obligation
.........15202 .........Proceeds - Citizen Bonds
.........15203 .........Proceeds from C.O.P.
.........15204 .........Proceeds from T.A.N.
.........15205 .........Proceeds from sale of bonds
.........15206 .........Accrued Interest on Sale of Bonds
......153 ......Revenue from Mineral Rights
.........15304 .........Columbia Co. Mineral Rights
......154 ......Transfers from Other Funds
.........15401 .........Transfer - Tuition
.........15402 .........Program Admin. Reimbursement
.........15403 .........Transfer from PUSC - Loan
.........15404 .........Repayment of Loan
...16 ...Student Fees
......161 ......Tuition & Fees
.........16102 .........Tuition
.........16103 .........Tuition-Funded Incentive Class Reve
.........16104 .........Tuition Refunds
.........16105 .........Program Deposit Forfeiture
.........16108 .........Technology Fees
.........16109 .........DL Fees
.........16112 .........General Fund Lab Fees
.........16113 .........Other Tuition Income
.........16114 .........NSF Checks Clearing
.........16119 .........Tuition Fees - New Initiative
.........16120 .........Tuition Waiver
.........16121 .........Legislative Waiver
.........16122 .........Other Fee Revenue
.........16123 .........College Service Fee
.........16124 .........Senior Discounts
.........16202 .........Registration Fees
.........16212 .........Community Education Lab Fees
.........16222 .........CED Other Fee Revenue
.........16322 .........CEU Other Fee Revenue
......162 ......Tuition - Community Services
.........16201 .........Cash Over And Short
.........16203 .........Real Estate Certificates
.........16204 .........Tuition Refunds
.........16205 .........Reimb. - Microelect.- Wash. Cty.
.........16206 .........Reimbursement - School Districts
.........16220 .........CED Tuition/Fee Waiver
......163 ......CEU Tuition
.........16302 .........CEU Registration Fees
.........16312 .........CEU Lab/Class Fees
.........16320 .........CEU Tuition/Fee Waiver
......164 ......Other Student Revenue
.........16101 .........Cash Over And Short
.........16106 .........Merchant Banking Fees (CC Discount)
.........16107 .........Bank Service Fees
.........16110 .........Student Application Fee
.........16111 .........Agency Service Charges (TP Billing)
.........16115 .........Late Charges
.........16116 .........A/R Write-Off
.........16117 .........Installment Plan Service Charge
.........16118 .........A/R Debt Recovery
...17 ...Program Related
......171 ......Auto Shops and Farm Income
.........17101 .........Auto Shop - Sylvania
.........17102 .........Auto Body Shop - Rock Creek
.........17103 .........Diesel Shop
.........17104 .........Welding Shop - Rock Creek
.........17105 .........Farm Income - Rock Creek
.........17157 .........Vietnamese Fund Raising
......172 ......Optical Dispensary
.........17201 .........Optice - Resale
.........17202 .........Optics - Misc. Sales
......173 ......Child Care Income
.........17301 .........Child Development Center
.........17302 .........Childcare - Short Hour
.........17303 .........U.S.D.A. Reimbursement
.........17304 .........Childcare Refunds
......174 ......Library Charges
.........17401 .........Library Fines
.........17402 .........Library Refunds
......175 ......Student Activities
.........1751 .........Student Activities
............17510 ............Student Activities
............17511 ............Video Games
............17512 ............Fund Raising
.........1755 .........Campus Activities
............17550 ............Campus Activities
............17551 ............Welding Certificates
............17552 ............AACJA Conference
............17553 ............Medically Supervised Prog.
............17554 ............Lintner Lab Useage Fees
............17555 ............Rock Creek Child Care Revenue
............17556 ............Microcomputer Lab (OC) - Workbooks
......176 ......Publications
.........17601 .........The Bridge - Advertising
.........17602 .........The Bridge -Cash Classified
.........17603 .........The Bridge - Subscriptions
.........17604 .........Bridge Refunds
.........17605 .........Other Bridge Income
...18 ...Misc Program Revenue
......181 ......Food Service
.........18101 .........Food Service Sales
.........18102 .........Cash Over And Short
.........18103 .........Credit Card Discount
.........18104 .........Overpayments Recovered
.........18105 .........Audit Adjustments - Income
.........18106 .........Vending Machine Income
.........18107 .........Catering Sales
.........18110 .........Other Sales Revenue - Food Service
......182 ......Bookstore
.........18201 .........Bookstore Sales
.........18210 .........Other Sales Revenue - Bookstore
......183 ......Department Insurance charges
.........18301 .........Department Workers' Comp. Charges
.........18302 .........Department Unemploy. Ins. Charges
......184 ......Department PERS charges
.........18401 .........Department PERS Charges
...19 ...Miscellaneous Revenue
......191 ......Miscellaneous Income Sources
.........19101 .........Catalog Sales
.........19102 .........Transcripts
.........19103 .........Facilities Use Charges
.........19104 .........G.E.D. Testing
.........19105 .........Workers Compensation Repayments
.........19106 .........Jury Duty Repayments
.........19107 .........Disposal of Surplus Equipment
.........19108 .........Copy Machine Income
.........19109 .........I.M.C. Production Income-External
.........19110 .........Books for Community Ed. Courses
.........19111 .........Video Conference Income
.........19112 .........Personal Phone Call Reimbursement
.........19113 .........Overpayments Recovered
.........19114 .........Locker Rental
.........19115 .........Testing - Other Than G.E.D.
.........19116 .........Insurance Claims Collected
.........19117 .........Vending Machine Income
.........19118 .........Postage Reimbursement
.........19119 .........Sale of Scrap
.........19120 .........PCC Membership Cards
.........19121 .........Reimbursement for Lost Equipment
.........19122 .........NSF Handling Charge
.........19123 .........Handicapped Bus Fare
.........19124 .........Black History
.........19125 .........Dental Income
.........19126 .........Reimbursement for Professional SVC.
.........19127 .........Reimbursement for Security Services
.........19128 .........Washington County Museum -Utils Rem
.........19129 .........Veterans Adm. Annual Report -Reim.
.........19130 .........Agency Service Charges
.........19131 .........Audit Closing Adjustments
.........19132 .........Other Student Records Receipts
.........19133 .........Cascade Incubator Property
.........19134 .........Sale Of Property
.........19135 .........Revenue Suspense
.........19136 .........Cash Over And Short Other
.........19137 .........Credit Card Discount
.........19138 .........Employee Discount
.........19139 .........Special Events
.........19140 .........ESL
.........19141 .........Honorary Membership Dues
.........19142 .........Printing Fees
.........19143 .........Parking Permits
.........19144 .........Parking Fines
.........19145 .........Transportation Fee
.........19146 .........The Scene
.........19147 .........The Alchemy
.........19148 .........Traffic Control CE
.........19149 .........Tri-Met Revenue
.........19150 .........Insurance Reimbursements
.........19151 .........Loan Interest Cancelled
.........19152 .........Work Study Administrative Costs
.........19153 .........Loan Interest Assigned
.........19154 .........Other Sources - Reimbursable Loans
.........19155 .........Field Trip Fees
.........19156 .........Lottery Equipment Funding
.........19157 .........Parking Permits - Visa
.........19158 .........Foundation Scholarship Income
.........19159 .........Sales of Merchandise
.........19160 .........Program Income
.........19161 .........Distance Learning Fees
.........19162 .........Testing Fee
.........19163 .........Van Rental
.........19164 .........Dispenser Permits
.........19165 .........Application Fees-Health Studies
.........19170 .........Other Sales Revenue - Parking
.........19171 .........Bookstore Reimbursements
.........19180 .........Loans from Utility for Construction
.........19196 .........Recovery of prior year expenditures
.........19197 .........Audit Adjustments
.........19198 .........Prior Year Other Receipts
.........19199 .........Other Receipts
......193 ......Print Center Revenues
.........19301 .........Print Center Revenue - General Fund
.........19302 .........Print Center Rev.- Food Serv. Fund
.........19303 .........Print Center Rev - Bookstore Fund
.........19304 .........Print Center Rev - Parking Fund
.........19305 .........Print Center Rev - Finan. Aid Fund
.........19306 .........Print Center Rev - Cont/Grants Fnd
.........19307 .........Print Center Rev - Auxiliary Fund
.........19308 .........Print Center Rev -Stud. Activ. Fnd
.........19309 .........Print Center Revenue - CEU/CED Fund
......194 ......Technology Revenues
.........19401 .........PACE Services Revenues
......197 ......Beginning Capital
.........19701 .........Beginning Net Working Capital
.........19702 .........Uncollected Long & Short Term Loans
.........19705 .........Program Roll-over from PY
......198 ......Transfers from Other Programs
.........19801 .........Transfer from SEOG Program
......199 ......Transfers from Other Funds
.........19901 .........Transfer from General fund
.........19902 .........Transfer from Bookstore Fund
.........19903 .........Trans. From Capital Construct. Fund
.........19904 .........Transfer from Capital Projects Fund
.........19905 .........Transfer from Student Activities
.........19906 .........Trnsfr fr Con/Grants-Overhead Chrgs
.........19907 .........Transfer from NTA/Scholarships
.........19908 .........Transfer from Auxiliary Fund
.........19909 .........Transfer from Parking Operations FD
.........19910 .........Transfer from Food Services Fund
.........19911 .........Transfer of Funds - Miscellaneous
.........19912 .........Transfer from Financial Aid Fund
.........19913 .........Transfer from Print Center Fund
.........19914 .........Transfer from Risk Management
.........19915 .........Transfer from Contracts/Grants Fund
.........19916 .........Transfer from Internal PERS/Reserve
.........19917 .........Transfer from CEU/CED Fund
.........19920 .........General Fund Indirect Charges
.........19921 .........General Fund Revenue Subsidy
3 Assets
...30 ...Cash
......30000 ......Bank Interfund
......301 ......Change Fund
.........30100 .........Vault Cash in Transit
.........30101 .........Sylvania Cash
.........30102 .........Cascade Cash
.........30103 .........Rock Creek Cash
.........30104 .........SE Center Cash
.........30105 .........Downtown Cash
.........30106 .........Vault Cash Paid Out
.........30107 .........Sylvania Change Vault
.........30108 .........Bulk Postage Purchases
.........30109 .........Touchnet Clearing Account
.........3011 .........Department Cash
............30111 ............Print Ctr Cash SYL
............30112 ............Print Ctr Cash CA
............30113 ............Print Ctr Cash RC
............30114 ............Cash - ROWA
............30115 ............Library Cash SE
............30116 ............Imprest Cash Clearing Acct.
............30141 ............Library Cash SYL
............30142 ............Library Cash CA
............30143 ............Library Cash RC
.........3012 .........Department Cash - Athletics
............30121 ............Columbia County/Rock Creek
............30122 ............Athletics Cash - CA
............30123 ............Western Wash County
............30124 ............North/Northeast
............30125 ............Southwest Area
............30126 ............Special Events
............30127 ............Beaverton
............30128 ............Tigard/Newberg
............30129 ............Rock Creek Prior Year Correction
.........3013 .........Food Services Change Fund
............30131 ............Sylvania
............30132 ............Cascade
............30133 ............Sylvania Cash Control
............30134 ............Rock Creek
............30135 ............Health Tech Mall Cash Register
.........30151 .........Dental Cash - SYL
......302 ......Cash in U.S. National-Burlingame Br
.........30200 .........US Bank Sweep Acct Bookstore
.........30201 .........US Bank - Collected Balance
.........30202 .........US Bank Demand Disbursement
.........30203 .........US Bank Controlled Disburse
.........30204 .........US Bank General Depository
.........30205 .........US Bank Visa/Master Card
.........30206 .........US Bank Mailed Student Disbursement
.........30207 .........US Bank -Bookstore
.........30208 .........Undeposited Cash Clearing Account
.........30209 .........US Bank Demand Student Disbursement
.........3021 .........US Bank - General Fund
............30211 ............USNB - Investment Account
............30212 ............USNB - ZBA
............30213 ............USNB - Current Day Float
............30216 ............U.S. Bank - Interest
.........30210 .........US Bank ACH Depository
.........30214 .........Cash in Escrow
.........30215 .........Cash in Escrow - Performance Bond
.........3022 .........U.S. National Bank - Payroll
............30221 ............USNB - Investment
............30222 ............U.S. Bank - ZBA
............30224 ............Payroll Checks Issued
............30225 ............Automatic Cash Transfers
.........3023 .........U.S. National Bank - Workers Comp.
............30231 ............USNB - Investment
............30232 ............USNB - ZBA
.........3024 .........U.S. National Bank - Tuition Refund
............30241 ............USNB - Investment
............30242 ............USNB - ZBA
.........3025 .........US National Bank - Special Programs
............30251 ............USNB - Investment Account
............30252 ............USNB - ZBA
............30253 ............USNB - PEG Account
............30256 ............US Bank - Interest
.........3026 .........U.S. National Bank - Financial Aid
............30261 ............USNB - Investment Account
............30262 ............USNB - ZBA
............30266 ............US Bank - Interest
.........3027 .........USNB-Auxiliary Fund
............30271 ............USNB - Investment Account
............30272 ............USNB - ZBA
............30273 ............USNB - PEG Account
.........3028 .........USNB - Student Activities Fund
............30810 ............USNB - Cash
.........30282 .........USNB - Student Activities Fund
......303 ......First Interstate Bank
.........3031 .........First Interstate - Capital Projects
............30311 ............Wells Fargo - Investment
............30312 ............Wells Fargo - Business Public Funds
............30313 ............First Interstate - PEG Account
............30316 ............First Interstate - Interest
............30317 ............Bond Proceeds
............30318 ............Bond Proceeds - Citizen Bonds
............30319 ............First Interstate - Bond Earnings
............30320 ............GO Bond Interest
............30321 ............Citizen Bond Interest
.........3033 .........First Interstate - Bookstore
............30331 ............First Interstate - Investment
............30332 ............First Interstate - ZBA
.........3034 .........First Interstate - Food Services
............30341 ............First Interstate - Investment
............30342 ............First Interstate - ZBA
............30346 ............First Interstate - Interest
......304 ......Bank of America
.........30400 .........Bank of Americ Sweep Acct Bookstore
.........30401 .........Bank of Americ-Collected Balance
.........30402 .........Bank of America Demand Disbursement
.........30403 .........Bank of America Controlled Disburse
.........30404 .........Bank of America General Depository
.........30405 .........Bank of America Visa/Master Card
.........30406 .........Bank of Ame Mailed Student Disburse
.........30409 .........Bank of Ame Demand Student Disburse
.........30410 .........Bank of America ACH Depository
.........30411 .........Bank of America - NOW Account
.........30412 .........B of A - Current Day Float
.........30413 .........B ofA Bookstore Controlled Disburse
.........30414 .........Bank of America-Bookstore
.........30415 .........Bank of America Wire Account
.........30416 .........Bank of America Title IV Fed Funds
.........3042 .........Bank of America - Payroll
............30422 ............Bank of America- ZBA
............30424 ............Payroll Checks Issued
.........30432 .........Bank of America Workers Comp
......307 ......Cash in Pacific Western Bank
.........30701 .........Cash - Key Bank
......308 ......Cash in City National
.........30800 .........Cash in Firstar Bank Milwaukie
.........30801 .........U.S. Bank - Investment
......309 ......Miscellaneous Cash
.........30901 .........Cash at OR Dept of Revenue RJ & UJ
.........30902 .........Cash In Escrow
...31 ...Cash in Investments
......31001 ......Cash With County Treasurers
......311 ......Time Certificate of Deposit
.........31101 .........C. D. US Bank
.........31102 .........First Interstate Bank Barbur Branch
.........31103 .........American State Bank
.........31104 .........C.D. - Keybank
.........31105 .........Bank of America
.........31106 .........West One Bank - Koll
.........31107 .........Pacific Western Bank
......312 ......Repurchase Agreements
.........31201 .........U.S. National - Burlingame Br
.........31202 .........First Interstate Bank Barbur Br
.........31203 .........Bank Of California
......313 ......Investments - U.S. Govt & Agencies
.........31301 .........U.S. Treasury Bills
.........31302 .........U.S. Treasury Bonds
.........31303 .........Federal Home Loan Mortgage Corp
.........31304 .........Farm Credit Discount Note
.........31305 .........Other
.........31306 .........Banks For Cooperatives
.........31307 .........Farmers Home Administration
.........31308 .........Federal Home Loan Banks
.........31309 .........Federal Home Loan Mortgage Corp
.........3131 .........U.S. Treasury Notes
............31311 ............U S Treasury Notes
............31312 ............Interest Purchased
.........31320 .........Federal Intermediate Credit Banks
.........31321 .........Federal Land Banks
.........31322 .........Federal National Mortgage Assn
.........31323 .........Govt National Mortgage Assn
......314 ......LGIP Roll-Up
.........31401 .........LGIP - General Fund
.........31402 .........LGIP - Bookstore
.........31403 .........LGIP - 2018 GO Bond
.........31404 .........LGIP - Bond Series B
.........31405 .........LGIP - Workers Comp
......31400 ......Local Government Investment Pool
......31500 ......Full Faith & Credit LGIP
......31600 ......Investments - Commercial Paper
......31700 ......Investments - Bankers Acceptances
......31800 ......Other Investments
......31801 ......Interest Receivable - Investments
......31810 ......Investment Premium
......31811 ......Investment Discount
......31812 ......Market Value Adj.- Investments
...32 ...Payroll Advances
......32000 ......Payroll Advances
......321 ......Division Advance Requests
.........32101 .........Sylvania Campus
.........32102 .........Cascade Campus
.........32103 .........Rock Creek Campus
.........32104 .........Southeast Center
.........32105 .........Educational Services
.........32106 .........Planning and Development
.........32107 .........College Administrative Services
.........32108 .........Student Payroll
......32201 ......1ST Paydate More Than 35 Days
......32301 ......Advances Garn - Leins - Etc.
......32401 ......PCC Employee Recievable
...33 ...Payroll Clrg & Re-Dep Checks
......33000 ......Payroll Clrg & Re-Dep Checks
......331 ......Division Errors Clearing
.........33101 .........Sylvania Campus
.........33102 .........Cascade Campus
.........33103 .........Rock Creek Campus
.........33104 .........Southeast Centers
.........33105 .........Educational Services
.........33106 .........Planning and Development
.........33107 .........College Administrative Services
......332 ......Student Payroll
.........33201 .........Sylvania
.........33202 .........Cascade
.........33203 .........Rock Creek
.........33204 .........Open Campus
.........33205 .........Educational Services
.........33206 .........Planning & Development
.........33207 .........Administrative Services
.........33208 .........Student Replacement Checks
......333 ......Errors Clearing
.........33300 .........Central Services Error Corrections
.........33301 .........No Fault-Spec. Report/Withhold
.........33302 .........Payroll Expense Accts Clearing
.........33303 .........Replacement Checks
.........33304 .........Termination Checks
.........33305 .........Clerical Processing - JK
.........33306 .........Clerical Processing - SA
.........33307 .........Clerical Processing - JS
.........33308 .........Clerical Processing - GS
.........33309 .........Clerical Processing - AM
.........33310 .........Clerical Processing - JM
.........33311 .........Clerical Processing - TH
......33900 ......Labor Distribution Clearing
...34 ...Receivables
......340 ......Accounts Receivable
.........34001 .........Banner Accounts Receivable
.........34002 .........NSF Returned Check Clearing
.........34003 .........Fin. Aid Emergency Loan Clearing
.........34004 .........Accrued Accounts Receivable
.........34005 .........Special Tuition & Other (reserved)
.........34006 .........A/P Overpayment-Clearing Account
.........34007 .........Deposit Receivable
.........34008 .........Accrued Interest
.........34009 .........Federal Reimbursements Receivable
.........3401 .........Overpayments to Vendors
............34010 ............Miscellaneous
............34011 ............Prepaid Expenses
............34015 ............Allowance for Doubtful Receivables
............34016 ............Contracts and Grants Receivables
............34016U ............Contracts and Grants Rec (Unbilled)
.........34012 .........State Reimbursements Receivable
.........34020 .........A/R For Shared Csts by Othr Agncies
.........34021 .........Advance To Subcontractors
.........34022 .........Employee Receivable -Travel Advance
.........34023 .........Unapplied Banner Payments
.........34024 .........Banner Non-cash Clearing Account
.........34025 .........Returned Checks
.........34026 .........Wholesale
.........34027 .........Student Notes
.........34028 .........Purchase Returns
.........34030 .........Third Party Clearing Account
.........34031 .........Scholarship Clearing Account
.........34032 .........A/R Payment Clearing
.........34033 .........Payment Plan Clearing Account
.........34034 .........ACH Clearing
.........34035 .........Miscellaneous AR Clearing Account
.........34036 .........AR Memo Clearing Account
.........34037 .........Contract Accounting Clearing
.........34038 .........A/R Memo Clearing
.........34100 .........Notes Receivable
......341 ......Notes Receivable
.........34101 .........Deferred Notes Receivable (Reserved
.........34201 .........Taxes Receivable (Reserved)
.........343 .........Payroll Collections Receivable
............34300 ............Payroll Collections Receivable
............34301 ............Overpayments Assigned To State
............34302 ............Overpayments - Under $25.00
............34303 ............Emp Ins. Premiums Due
............34304 ............Empl Portion Due For Pers
......34401 ......Taxes Receivable (Accrued)
......346 ......Staff Development - Accts. Rec.
.........34601 .........Staff Development - Loans
.........34602 .........Staff Development - Repayments
.........34603 .........SD Loan Balances Brought Fwd
......347 ......Awarded Funds Receivable
.........3470 .........Emergency Loan Funds
............34700 ............Emergency Loan Funds
.........3471 .........Perkins/NDSL Loans
............34710 ............Loan/Grant Funds
.........3472 .........Perkins/NDSL Loan Funds
............34720 ............Advances Program Life To Date
............34721 ............Federal Award
............34722 ............Repayments Program Life To Date
............34723 ............Repayment Adjustment (81-82 Audit)
............34724 ............Cancellations Program Life To Date
............34725 ............Loan Prin Assigned Oe Life Todate
............34726 ............PL100 Write-offs
............34727 ............Advance Adjustment (81-82 Audit)
...35 ...Supplies and Fixed Assets
......350 ......Inventories
.........3500 .........Storeroom
............35001 ............Storeroom Purchases - Supplies
............35002 ............UPS Storeroom Purchases
.........35011 .........Photocopy Clearing
.........35012 .........Welding & Other Gases
.........35013 .........Computer Parts - Inventory
......351 ......Inventory
.........35101 .........Automotive
.........35102 .........Opthalmic Lab
.........35103 .........Body and Fender Shop
.........35104 .........Diesel
.........35105 .........Food Services
.........35106 .........New Trends Book Inventory
.........35107 .........Merchandise For Resale
.........35108 .........New Textbooks
.........35109 .........Used Textbooks
.........35110 .........Trade Books
.........35111 .........General Merchandise
.........35112 .........Art & Engineering Supplies
......352 ......Work in Progress
.........35201 .........Automotive
.........35202 .........Opthalmic Lab
.........35203 .........Body and Fender Shop
.........35204 .........Diesel
......353 ......Equipment
.........35301 .........Equipment Costs
.........35302 .........Allowance For Depreciation
.........35303 .........Remodeling
.........35304 .........Remodeling - Accum Depreciation
.........3531 .........Fine Arts
............35311 ............Music
............35312 ............Speech
............35313 ............Drama
............35314 ............Art
......35401 ......Office and Stores Supplies
......355 ......Real Estate
.........35501 .........Buildings
...36 ...Deferred Exp Distr Payroll Costs
......360 ......Social Security
.........36000 .........Social Security
.........36001 .........Payroll Costs
.........36002 .........3rd Party Sick Pay
.........36003 .........Retirees
.........36004 .........4 - Fund Offset
......361 ......Public Employees Retirement System
.........36101 .........PCC Employer Cost
.........36102 .........PCC Paid Employee Pick-Up
.........36103 .........Prior Eligibility - Interest
.........36104 .........Prior Eligibility - Employee Cost
.........36105 .........Prior Eligibility-PCC Pd. Eply. Pu.
.........36106 .........Prior Eligibility-Employer Paid
.........36107 .........4 - Fund Offset
......362 ......Workers Compensation
.........36201 .........Payroll Assesment - Employees
.........36202 .........Payroll Assesment-Covered Non Emply
.........36203 .........Self Ins. - Individual Payments
.........36204 .........Self Ins. - Medical Bills
.........36205 .........Self Ins. -Claim Processing Service
.........36206 .........Self Ins. - Medical Consult. Claims
.........36207 .........Self Ins.- Bonding,Exc. Ins. & Fees
.........36208 .........Employee Professional Evaluations
.........36209 .........Light Duty Salary Cost
.........36210 .........Replacement Salaries-Empl. O.J.I.
.........36211 .........Fringe Cost
.........36212 .........Special Equipment Costs
.........36213 .........4 - Fund Offset
......363 ......Unemployment Insurance
.........36301 .........Claims Paid
.........36302 .........Consultant (Gibbons)
.........36303 .........4 - Fund Offset
......364 ......Employee Tuition Waivers
.........36401 .........Management
.........36402 .........Faculty - Full Time
.........36403 .........Faculty - Adjunct
.........36404 .........Classified - Full Time
.........36405 .........Classified - Special Schedule
.........36406 .........Classified - Part Time
.........36407 .........Programs Fund - Waivers
......365 ......Substitutes
.........36501 .........Sick Leave Replacement Pool
.........36502 .........Fringe Cost
.........36503 .........Paid Leave Substitutes
.........36504 .........Paid Leave Fringe Costs
......366 ......PCC Paid Medical-Dental
.........36601 .........PCC Paid Medical-Dental Programs
.........36602 .........4 - Fund Offset
......368 ......PCC Paid Benefits
.........3680 .........PCC Paid Life Insurance Program
............36801 ............4 Fund Offset
.........3681 .........Employee Assistance Program
............36811 ............Emplyee Assistance Program
............36812 ............Emplyee Assistance Prg. 4 Fund
.........36820 .........Employee Death Benefits
.........36830 .........Personnel Benefits
......369 ......Benefits
.........3690 .........PUSC Fund PR Costs
............36901 ............Social Security - 4 Fund
............36902 ............PERS - 4 Fund
............36903 ............Unemployment Insurance
............36904 ............Long Term Disability - 4 Fund
............36905 ............Employee Assistance Program - 4fund
............36906 ............PCC Paid Medical-Dental - 4 Fund
............36907 ............PCC Paid Life Insurance - 4 Fund
............36908 ............Workers Compensation - 4 Fund
............36909 ............Tuition Waivers
.........3691 .........Benefit Services
............36911 ............Consulting Services - Mercer
......36999 ......Deferred Exp Distr Payroll Costs
...37 ...Deferrals
......367 ......Long Term Disability Insurance
.........36701 .........Long Term Disability Insurance
.........36702 .........4 - Fund Offset
......37000 ......Bad Debt Reserve
......37001 ......Deferred Revenue - TAN
......37050 ......Deferred Revenue
......37100 ......Deferred Tuition - Fall Term
.........37110 .........Deferred Revenue, Credit Tuition
.........37111 .........Deferred Revenue, Credit Fees
.........37112 .........Deferred Revenue, Credit Misc Fees
.........37120 .........Deferred Revenue, CED Tuition
.........37121 .........Deferred Revenue, CED Fees
.........37122 .........Deferred Revenue, CED Misc Fees
.........37130 .........Deferred Revenue, CEU Tuition
.........37131 .........Deferred Revenue, CEU Fees
.........37132 .........Deferred Revenue, CEU Misc Fees
......37200 ......Deferred Bond Issue Cost
...38 ...Prior Year Book Balance
......382 ......Special Scholarships
.........38200 .........Special Scholarships
......383 ......Miscellaneous
.........38300 .........General Contributions
...39 ...Interfund Totals
......39000 ......Interfund Due From
......39100 ......Student Accounts Receivable
4 Liabilities
...41 ...Payroll Liabilities
......410 ......Payroll Withholding
.........41000 .........Payroll General Clearing Account
.........41001 .........Fica
.........41002 .........Prior Year Fica
.........41003 .........Federal Withholding
.........41004 .........Prior Year Federal Withholding
.........41005 .........State Withholding
.........41006 .........Prior Year State Withholding
.........41007 .........Saif
.........41008 .........Worker's Comp. Assessment
.........41009 .........PERS
.........41010 .........Health Insurance
.........41011 .........Prior Year Health Insurance
.........41012 .........Cobra Health
.........41013 .........Blue Cross - Early Retiree
.........41014 .........Prior Yr Health Ins-Early Retiree
.........41015 .........Kaiser Insurance - Early Retiree
.........41016 .........Life Insurance
.........41017 .........Prior Year Life Insurance
.........41018 .........Dues
.........41019 .........Prior Year Dues
.........41020 .........COPE - Faculty
.........41021 .........COPE - Classified
.........41022 .........EarthShare Oregon
.........41023 .........LifeWorks Northwest
.........41024 .........Oregon HEAT
.........41025 .........UGN
.........41026 .........Tax Shelter Annuity
.........41027 .........Prior Year Tax Shelter Annuity
.........41028 .........Portland Women's Crisis Line
.........41029 .........Oregon Food Bank
.........41030 .........Tax Annuity - 457 Plan
.........41031 .........CTFO Children's Trust Fund of OR
.........41032 .........Foundation Donations
.........41033 .........UNUM Group Life
.........41034 .........Prior Year Mutual Life
.........41035 .........Third Party Sick Leave FICA
.........41036 .........Auto Insurance
.........41037 .........Home Insurance
.........41038 .........Black United Fund
.........41039 .........American Red Cross
.........41040 .........Pre-tax bus pass
.........41041 .........Parking Permit Deductions
.........41042 .........Garnishments/Liens
.........41043 .........Draws
.........41044 .........Overpayment Collections
.........41045 .........Flexible Spending Accounts
.........41046 .........Health Savings Account
.........41047 .........MetLife Auto & Home
.........41048 .........Group Legal
.........41049 .........Executive - TSA Payable
.........41050 .........Unemployment Insurance
.........41051 .........PERS - Supplemental - Adj. Fac.
.........41052 .........Long Term Care
.........41053 .........Criminal Background Check
.........41060 .........Employee Assistance Program
.........41070 .........Long Term Disability
......41100 ......Accrued Payroll
......41150 ......Lump-Sum Salary Payable
......41200 ......Net Pay Payable
......41300 ......Accrued Pension Liability
...42 ...Non Payroll Liabilities
......420 ......Other Liabilities
.........42001 .........Bid Bond Deposits
.........42002 .........Deposits
.........42003 .........Accounts Receivable Overpayments
.........42004 .........Freight & Insurance Claims
.........42005 .........Acct Reimbursement To Students
.........42006 .........Checks Disbursed not Cashed
.........42007 .........Security Deposits Leased Property
.........42008 .........FNMA Reserve - Interest Payable
.........42009 .........Borg Warner/Unix Lease Payable
.........42010 .........Weight Management Proram Deposit
.........42011 .........Field Trips - Sylvania
.........42012 .........RN - Diagnostic Test Fees
.........42013 .........Int'l Student Insurance
.........42014 .........Insurance Claims Adjustment
.........42015 .........Pilot Security Deposits
.........42016 .........Security Deposit
.........42017 .........Liability - Comp Absences
.........42018 .........SBITP Mexico Refundable Deposit
.........42019 .........G.E.D. Deposits
.........4202 .........Agency Overpayments
............42021 ............Gift Certificates Payable
............42022 ............Deposit - scrap sale
.........42020 .........Worker's Compensation Liability
.........42023 .........Capital Leases Payable
.........42024 .........Deferred Revenue Property Taxes
.........42025 .........Liability - International Education
.........42026 .........Deferred Revenue Contract & Grant
.........42027 .........Deferred Revenue Financial Aid
.........42028 .........Deferred Revenue
.........42029 .........Liab. - Prem/Disc - T.A.N.
.........42030 .........Liab.- Prepaid Int - T.A.N.
.........42031 .........Principal - Prepayments
.........42032 .........Tillamook Bay W/Comp Employee Ded
.........42033 .........OR Coast Comm Coll-W/Comp Empl Ded.
.........42034 .........Employee Adv. Deposit Smoke Cessatn
.........42036 .........Pell Grant Prior Year Repayments
.........42037 .........Accrued Interest Payable - GD Board
.........42038 .........Construction - Retainage
.........42039 .........Treaty Oak W/Comp Employee Ded
.........42040 .........T.A.N. - Arbitrage Payable
.........42041 .........Arbitrage Rebate Liability
.........42099 .........Pass Through Liability
......421 ......Full Faith & Credit Obligations
.........42101 .........Amount to be Provided
.........42102 .........Full Faith & Credit Payable
......422 ......Bond Obligations
.........4221 .........General Obligation Bonds
............42211 ............Amount to be Provided
............42212 ............Bonds Payable - GO Bonds
.........4222 .........Citizen Bonds
............42221 ............Amount to be Provided
............42222 ............Bonds Payable - Citizen Bonds
.........4223 .........Refunding Bonds
............42232 ............Bonds Payable - Refunding
......423 ......Deferred Revenue
.........42310 .........Deferred Revenue - GF Tuition
.........42311 .........Deferred Revenue - GF Lab Fee
.........42313 .........Def. Revenue-GF College Service Fee
.........42314 .........Def. Revenue - GF Technology Fee
.........42315 .........Deferred Revenue - GF DL Fee
.........42320 .........Deferred Revenue - CED Tuition
.........42321 .........Deferred Revenue - CED Fees
.........42322 .........Deferred Revenue - ITT Nursing
.........42326 .........Deferred Revenue - Contract & Grant
.........42327 .........Deferred Revenue - Financial Aid
.........42330 .........Deferred Revenue - CEU Tuition
.........42331 .........Deferred Revenue - CEU Fees
.........42332 .........Deferred Revenue - CEU Misc Fees
......42400 ......Unapplied Payments
...43 ...Adjustments
......430 ......Accrued Liabilities
.........43001 .........Prior Year Accrual Adjustments
.........43002 .........Conversion clearing - Liabilities
.........43003 .........Bookstore COP
......43000 ......Accrued Liabilities
......43004 ......Original Issue Discount/Premium
...44 ...Payables
......44001 ......Accounts Payable Trade
......44002 ......Accts. Pyble - Collection Agcy Liab
......44003 ......Accounts Payable - Bookstore
......44004 ......Loan Refund liabilities
......44005 ......Accounts Payable - Purchasing Card
......44006 ......Accounts Payable - Foundation
......44007 ......Accounts Payable -ePayables
...45 ...Fund Surplus
......45001 ......Trust Fund Balance Prior Year End
......45002 ......Unexpended Trust Fund Surplus
......451 ......Workstudy Employer Advance Deposits
.........45101 .........ACH - Loan Advances
.........45102 .........Oregon Coast Cmty. College
.........45103 .........St. Vincent DePaul
.........45104 .........Metro Service District
.........45105 .........Providence Drug and Alcohol
.........45106 .........Tillamook City Chamber of Commerce
.........45107 .........Portland Veterans Hospital
.........45108 .........Tigard Community Youth Services
.........45109 .........Employment Division - Treaty Oak
.........45110 .........The Dalles-Wasco Cty.Public Library
.........45111 .........Tillamook Bay Childcare Center
.........45112 .........Forest Grove Youth Services Center
.........45113 .........Port. Feminist Womens Health Ctr.
.........45114 .........Oregon Health Sciences University
.........45115 .........Ram Center - The Dalles
.........45116 .........Treaty Oaks
.........45117 .........Tillamook County Courthouse - O.E.M
.........45118 .........Sabin Day Care Center
.........45119 .........Columbia Cty/Community Action Team
.........45120 .........Headstart Treaty Oak
.........45121 .........Wasco/Sherman Public Health Dept.
.........45122 .........Juvenile Rights Project
.........45123 .........Yaquinia Bay Family YMCA
.........45124 .........TASC
.........45125 .........O.S.U. Extension Multnomah County
.........45126 .........Wasco Educational Service District
.........45127 .........Sun Garden Montersion Center
.........45128 .........YMCA NE Center
.........45129 .........Private Industry Counsel
.........45130 .........People To People Ministries/City
.........45131 .........St. Andrews After School Care
.........45132 .........Washington Cty. Community Action
.........45133 .........New Day School
.........45134 .........Janis Youth Programs
.........45135 .........Nw Portland Area Health Board
.........45136 .........Tillamook Bay Cmty College
.........45137 .........Oregon Council On Alcoholism
.........45138 .........Metropolitan Family Services
......452 ......Overpayments
.........45201 .........Central Adjustment Bureau
...46 ...Trust Fund Total
......46000 ......Special Scholarships
......461 ......Dedicated Trust Funds
.........46101 .........PCC Foundation Trust
......46200 ......Emergency Loan Funds
......46300 ......Loan/Grant Funds
......46400 ......State Funds
......465 ......Perkins/NDSL Loan Trust
.........46501 .........Federal Award Authorized
.........46502 .........Federal Award Adjustment -(79-80)
.........46503 .........Federal Award Adj. (81-82)
.........46504 .........Federal Award Unused
.........46505 .........College Contribution - Required
.........46506 .........College Contribution Adjust- (79-80
.........46507 .........College Contribution Adjust 81-82
.........46508 .........College Contribution - Excess
.........46509 .........College Contribution - Other
.........46510 .........Investment Income
.........46511 .........Interest Income
.........46512 .........Late Fees
.........46513 .........Cancellation Interest Earned
.........46514 .........Interest Earned On Assigned Acct.'s
.........46515 .........Collection Costs
.........46516 .........Loan Cancellations Prin & Int
.........46517 .........Accts Assigned To O.E. Prin & Int
.........46518 .........Administrative Expense
.........46519 .........Administrative Adjustment
.........46520 .........Credit Bureau
......466 ......Nursing Loan Trust
.........46601 .........Federal Award Authorized
.........46602 .........Federal Award Transferred To Grants
.........46603 .........Federal Award Unused
.........46604 .........College Contribution - Required
.........46605 .........College Contribution - Other
.........46606 .........Investment Income
.........46607 .........Interest Income
.........46608 .........Late Fees
.........46609 .........Cancellation Interest Earned
.........46610 .........Collection Costs
.........46611 .........Loan Cancellations Prin & Int
.........46612 .........PL 100 Write-offs
.........46613 .........Administrative Expense
.........46614 .........Credit Bureau Charges
......46701 ......Federal S.E.O.G. Program
......46702 ......Federal PELL Grants
......46703 ......Federal Workstudy Program
......46704 ......Fed. CWSP - PCC Matching Funds
......46705 ......General Contributions
...49 ...Interfund Totals
......49000 ......Interfund Due To
5 Control Accounts
...50001 ...Budgeted Change to Fund Balance
...50101 ...Budgeted Revenue Control
...50102 ...Revenue Control
...50201 ...Budgeted Expenditure Control
...50202 ...Expenditure Control
...50203 ...Encumbrance Control
...50204 ...Reserve for Encumbrances
...50205 ...Committment Control
...50206 ...Reserve for Committments
...50301 ...Transfer Control
...50302 ...Budgeted Transfer Control
...51001 ...PY Budgeted Change to Fund Balance
...51101 ...PY Budgeted Revenue Control
...51102 ...PY Revenue Control
...51201 ...PY Budgeted Expenditure Control
...51202 ...PY Expenditure Control
...51203 ...PY Encumbrance Control
...51204 ...PY Reserve for Encumbrances
...51205 ...PY Committment Control
...51206 ...PY Reserve for Committments
...51301 ...PY Transfer Control
...51302 ...PY Budgeted Transfer Control
8 Reserves
...80001 ...Accounts Receivable
...80002 ...Deferred Notes
...80003 ...Taxes Receivable
...80004 ...Inventories
...80005 ...Risk Management Reserve
...80006 ...Reserve For Perkins Closeout
9 Fund Balance
...90000 ...Fund Balance Account
...91 ...Fund Surplus
......91000 ......Restricted Fund Balance
......91002 ......Unappropriated Surplus (current Yr)