College of Liberal Arts

Types of Funds

Consult the Office of Accounting’s guide to "Fund Accounting” for account types, usage, and purpose restrictions:

Handbook of Business Procedures: Part 2: Fund Accounting

The guide includes the account groups most common to the College of Liberal Arts:

14 and 20 accounts = state funds
19 accounts = designated funds (e.g., student fee or conference accounts)
26 accounts = grants
30 accounts = gift funds (endowed and non-endowed)
57 accounts = investment accounts for endowed funds


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Please direct comments on the Procedures Guide to

Last Modified: 18 October 2017