Tuition and Fees (COA)
435800 Tuition and Fees
Revenue received from participants enrolled in a course(s) or sessions described as educational in nature.
For
example:
University
tuition and fees, Community College tuition and fees, SBI Academy fees,
Fire
and Rescue Training School fees, and Personnel Development Center
course
fees are recorded in this account.
| 435800001 | Concealed Weapon Tuition |
| 435800002 | Preschool Tuition & Fees |
| The following 2 accounts are contra-revenue accounts that will carry a debit balance and roll to tuition & fee revenue on the operating statement. | |
| 435801 435802 |
Tuition & Fees - Bad Debt Offset Tuition & Fees - Scholarship Allowance |
| 435810 | Resident Tuition |
| 435811 | Resident Elderly Tuition Waiver |
| 435812 | Resident Tuition Surcharge |
| 435820 | Non-Resident Tuition |
| 435821 | Non-Resident Special Talent Waiver |
| 435822 | Non-Resident Graduate Assistant Waiver |
| 435823 | Non-Resident Tuition Surcharge |
| 435829 | Nonresident Military Tuition (Note: Effective July 1, 2005, this account is no longer valid.) |
| 435830 | Other Fees |
| 435831 | Extension Instruction Fee |
| 435832 | Application Fee |
| 435833 | Education/Technical Fee |
| 435834 | Special Fees |
| 435840 | Forfeited Tuition Deposit |
| 435850 | Accrued Revenue Adjustment |
| 435851 | Reserve -
Enrollment Growth Receipts This account will only be used for budget purposes by the universities and community colleges and actual receipts will not be posted to this account. |