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Cornell University
Cornell University
Division of Financial Services
Accounting
  • About
    • Contact
    • News
  • Chart of Accounts
    • Transaction String
    • Accounts
      • Sub-Accounts
    • Object Codes
      • Sub-Object Codes
      • Revenue Object Codes
    • Function Codes
    • Fund Groups
    • Charts
    • Organizations
    • Using Sub-Accounts and Sub-Object Codes for Activity Tracking
    • Managing Accounts
  • Topics
    • Abandoned Property
    • Accounts Payable
      • AP Payment Schedule
      • Direct Deposit for Reimbursements
      • Check and Electronic Payments
      • Foreign Currency Payments
      • Help for Payees
      • Help for BSCs
    • Accounts Receivable
      • Interdepartmental Billings
        • Authorized Direct Charge Processors
      • Registering Cornell in an External Entity’s Payment System
      • Writing Off Uncollectable Receivables
    • Deposits
    • External Organizations
    • Gift Funds
      • Indirect Cost on Gifts
      • Receiving Gifts
      • Gift Restrictions
      • Managing Restricted Gift Accounts
    • Interdepartmental Activity
    • Inventory Accounting Guidelines
    • Lease Classification
    • Petty Cash and Cash Drawers
    • Plant Construction Funds
    • Reconciliation Guidelines
      • Reconciling Asset and Liability Object Codes
      • Monitoring Operating Activity
      • Object Code Reviews
      • Correcting Unknown Variances
    • Reserve Accounts
    • Revenue Classification
      • Tuition and Student Fees
      • Government Appropriations
      • Grant and Contract
      • Gifts and Contributions
      • Medical Services
      • Investment Earnings
      • Auxiliary Enterprises
      • Educational Activities
      • Other Sales and Services
      • Interdepartmental Revenues
      • External Organization Income
      • Accounts Receivable
      • Allowance for Doubtful Accounts and Bad Debt Expenses
      • Accruals/Deferred Revenue
      • Revenue vs. Expense Reimbursement
      • Revenue Matrix
    • Transferring Funds
    • Travel Advances and Prepaid Expenses
    • WCM Accounts
      • Processing Entries to WCM
  • Invested Funds
    • Current-Year Long-Term Investment Pool Rates
    • Prior-Year Long-Term Investment Pool Rates
    • Investing in the Long-Term Investment Pool
    • Investment Glossary
  • Year-End
    • Account Reversion
    • KFS Payment Processing E-docs (DV, PREQ, PCDO)
    • Cash Deposits at Year-End
    • Revenue and Expense Year-End Accruals
    • Deadlines
  • forms
  • CU policies
  • training
  • KFS Support
  • e-SHOP

In this section

  • Abandoned Property
  • Accounts Payable
    • AP Payment Schedule
    • Direct Deposit for Reimbursements
    • Check and Electronic Payments
    • Foreign Currency Payments
    • Help for Payees
    • Help for BSCs
  • Accounts Receivable
    • Interdepartmental Billings
      • Authorized Direct Charge Processors
    • Registering Cornell in an External Entity’s Payment System
    • Writing Off Uncollectable Receivables
  • Deposits
  • External Organizations
  • Gift Funds
    • Indirect Cost on Gifts
    • Receiving Gifts
    • Gift Restrictions
    • Managing Restricted Gift Accounts
  • Interdepartmental Activity
  • Inventory Accounting Guidelines
  • Lease Classification
  • Petty Cash and Cash Drawers
  • Plant Construction Funds
  • Reconciliation Guidelines
    • Reconciling Asset and Liability Object Codes
    • Monitoring Operating Activity
    • Object Code Reviews
    • Correcting Unknown Variances
  • Reserve Accounts
  • Revenue Classification
    • Tuition and Student Fees
    • Government Appropriations
    • Grant and Contract
    • Gifts and Contributions
    • Medical Services
    • Investment Earnings
    • Auxiliary Enterprises
    • Educational Activities
    • Other Sales and Services
    • Interdepartmental Revenues
    • External Organization Income
    • Accounts Receivable
    • Allowance for Doubtful Accounts and Bad Debt Expenses
    • Accruals/Deferred Revenue
    • Revenue vs. Expense Reimbursement
    • Revenue Matrix
  • Transferring Funds
  • Travel Advances and Prepaid Expenses
  • WCM Accounts
    • Processing Entries to WCM

See also

  • Sponsored Financial Services
  • Capital Assets
  • Cost Analysis

Tuition and Student Fees

The tuition and mandatory fees category includes all tuition and fees (net of refunds, bad debt estimates, and any discounts recognized) assessed for educational purposes. Tuition and fees that are levied for academic terms that fall entirely within one fiscal year are recognized as revenue in that fiscal year. Take care to ensure that prepaid tuition is deferred and that unpaid tuition is accrued at the end of the fiscal year.

Tuition

Tuition Tuition is money received in exchange for instruction for which the student or participant receives course credit. In most cases, this applies to matriculated students; however, there are some scenarios where courses are offered, for credit, to non-matriculated students. For non-credit course revenue, see Educational Activities.
Required Documentation For matriculated and non-matriculated students, tuition revenue is evidenced by an active registration record in the student system.
Procedural Notes Tuition for matriculated students should only be processed by the Bursar’s office in Ithaca or WCMC Student Accounting, through their respective student systems. In Ithaca only, allocation of tuition revenue is only processed by the Budget Office and should always net to zero.

Permitted Ithaca object codes:
  • 4150  Tuition - Undergraduate
  • 4190  Tuition - Professional
  • 4210  Tuition - Graduate
Permitted WCMC GL code: 4010xx

Tuition for non-matriculated students (e.g., high school students, students from other schools or colleges, staff, retirees, etc.) enrolled in credit course offerings in the Summer Session, Winter Session, or Extramural Study is recorded through the School of Continuing Education & Summer Sessions.

Permitted Ithaca object code:
  • 4170  Tuition - Non-Degree, Credit Received


Mandatory Fees

Mandatory Fees Mandatory fees are defined as the charges, in some cases authorized by the board of trustees, assessed by the university to each and every full-time student for each term. These include only student activity fees and in absentia fees for Ithaca, and school/program fees at WCMC. In some cases, a waiver or other exemption may be permitted.
Required Documentation For matriculated and non-matriculated students, mandatory fee revenue is evidenced by an active registration record in the student system.
Procedural Notes The majority of mandatory fees are processed by the Bursar’s Office in Ithaca/ WCMC Student Accounting through their respective student systems.

Permitted Ithaca object codes:
  • 4180  Fees - Undergraduate Mandatory
  • 4200  Fees - Professional Mandatory
  • 4215  Fees – In absentia - Graduate
  • 4220  Fees - Graduate Mandatory
Permitted WCMC GL codes:
  • 401201  Graduate School Fees
  • 401202  Medical Fees
  • 401204  Physician Assistant Program Fees
  • 401205  CHIP Program Fees
Mandatory fees associated with courses for credit for non-matriculated students on the Ithaca campus may be recorded by Continuing Education & Summer Sessions or colleges.

Permitted Ithaca object code:
  • 4160  Fees - Non-Degree Mandatory

 

Division of Financial Services

377 Pine Tree Road, East Hill Plaza
Ithaca, NY 14850

Hours:  8:00 a.m. - 4:30 p.m., Monday - Friday

 

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