Section 02.46: Account Codes -- Due to Other Funds/Other OUS Institutions (B6000-B7999)
General
Account codes B6000 - B7999 are liability accounts that record amounts "due to" other funds within the same OUS institution (B6000 - B6999), or other OUS institutions and the Chancellor's Office (B7000 - B7999).
Many of the "due to" account codes pertain to inter-institutional and inter-fund loans. Refer to OUS Fiscal Policy 05-271 - Inter-institutional and Inter-fund Loans for applicable accounting policies.
[1] B6000 - Due From Other Funds
Used to record inter-fund loan amounts due to other funds within the same OUS institution.
B6001 Due to other Funds
Used to record amounts due to other funds within the same OUS institution.
[2] B7000 - Due to Other OUS Entities
Used to record inter-fund loan amounts due to other OUS institutions or the Chancellor's Office
B7019 Liab Arch/Eng Planning
A "due-to" liability for amounts an institution owes the Chancellor's Office for loans from Chancellor's Office Facilities Division to pay for architectural and engineering plans
B7040 Due to other OUS Institutions
Due to other OUS Institutions
B7041 Short Term Cash Advances Payable
Short Term Cash Advances Payable
B7050 Due To Internal Bank-Internal Loans
Due To Internal Bank-Internal Loans
