435800-435850 - Tuition and Fees

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. These accounts should not be budgeted.
435801
435802
Tuition & Fees - Bad Debt Offset
Tuition& Fees - Scholarship Allowance
435803

Tuition/Fees - Recovery of Bad-debt Write-offs
Collections on student account charges that were previously written off as a bad debt.  This account is required to be budgeted because it impacts cash.

435810 Resident Tuition
435812 Resident Tuition Surcharge
435813 Resident Tuition waiver Children/Spouses of Emergency personnel
To account for university and community college tuition waivers authorized by G.S. 115B-2 for children/spouses of emergency personnel.
435814 Carryforward Unearned Resident Tuition
This account is to capture resident tuition revenue collected in current fiscal year for expenses in next fiscal year.  This account will reflect the negative transaction recorded when the tuition is carried forward into the next year. (This account was established beginning FY2015)
435820 Non-Resident Tuition
435821 Non-Resident Special Talent Waiver
435822 Non-Resident Graduate Assistant Waiver
435823 Non-Resident Tuition Surcharge
435824 Carryforward Unearned Non-Resident Tuition
This account is to capture non-resident tuition revenue collected in current fiscal year for expenses in next fiscal year.  This account will reflect the negative transaction recorded when the tuition is carried forward into the next year. (Note:  This account was established beginning FY2015)
435825 Non-Resident Veterans Tuition Waiver
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.