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Document Last Updated
FIN 101: Policy Considerations in Accounting Wednesday, January 29, 2020
FIN 203: Internal Controls at Cornell University Wednesday, January 29, 2020
KFSIDR 1040: The Wonderful World of WebFin2 Friday, April 17, 2020
FIN 116: Post Award Administration Requirements Wednesday, May 17, 2023

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Training Last Updated
Capital Assets Tutorials Tuesday, August 25, 2015
Financial Reporting Tutorials Tuesday, August 25, 2015
KFS Basics Tutorials Tuesday, August 25, 2015

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Title Category Code Descriptionsort ascending
Appropriation - State Construction Fund Income 4465 New York State appropriations for the contract colleges from the State Construction Fund. Limited to University Controller, Budget Office
Account Receivable - NYS Asset 1217 New York State appropriation due to Cornell Use: Allocation distributed to colleges prior to funds received from NYS
LTIP Payout- Dept CY Income 4409 Movement of current year LTIP payout between payout income account and other operating accounts. Use not limited
Bond Premium Interest Expense 6928 Monthly interest related to the amortization of Premiums associated with the issuance of External Bond Debt. DFS Plant Accounting and WCMC Use Only.
Bond Issuance Costs Interest Expense 6929 Monthly interest related to the amortization of Issuance Costs associated with the issuance of External Bond Debt. DFS Plant Accounting and WCMC Use Only.
Internal Interest WCMC Expense 6924 Monthly interest expense related to WCMC internal loans. DFS and WCMC use only.
Internal Interest Hudson JV Expense 6931 Monthly interest expense related to Hudson Cornell Residential JV (Joint Venture) LLC. DFS use only.
Internal Interest CCNY Expense 6930 Monthly interest expense related to CCNY internal loans. DFS use only.
Debt Swap Interest Expense 6922 Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only
LTIP Payout Income 4400 Monthly income distributed to funds that are part of the LTIP. Limited to University Controller
Revenue - Fees/Dues Income 4075 Misc. Fee income other than fees for conference registration. Use: Any fees collected for Campus to Campus cancellation fees, membership fees/dues, etc. Use not limited
Interdept Revenue Misc Income 4020 Misc Sale of goods and/or services provided by CU departments to other CU departments. Use not limited
Misc Comp/Allowances Min Benefits Expense 5460 Misc comp and other allowances (e.g. cell phone, auto, clothing, job related, hiring and retention). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Cash - Petty Cash Asset 1100 Minimal amount of cash kept on hand to pay for small expenditure items ($75 and under) when a procurement card cannot be used. Use: See policy 3.21
Cash Equivalents Asset 1130 Marketable assets that are very close to their maturity dates. Use: Use limited to the Division of Financial Services.
Fees - Undergraduate Mandatory Income 4180 Mandatory fees for the undergraduate schools. Limited to University Bursar
Fees - Professional Mandatory Income 4200 Mandatory fees for the professional schools. Limited to University Bursar
Fees - Non-Degree Mandatory Income 4160 Mandatory fees for non-matriculating students. Use not limited
Fees - Graduate Mandatory Income 4220 Mandatory fees for graduate students for matriculation and/or health insurance. Limited to University Bursar
FHFO- LTIP Investment Earnings Liability 2416 LTIP monthly investment earnings for FHFO accounts. Use: DFS use only

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