| EXHIBIT P |
STUDENT ACTIVITY FUND
CHART OF ACCOUNTS
The Student Activity Fund Accounting System will be subdivided into three ledgers:
PROPRIETARY LEDGER
Proprietary accounts show the amount owned (assets), the amount owed (liabilities), and the excess of assets over liabilities (surplus and reserves).
| 1.00 | Assets | |
| 1.10 | Cash in Checking Account | |
| 1.11 | Cash in STIF | |
| 1.12 | Cash in Savings Account | |
| 1.13 | Petty Cash | |
| 1.14 | Available | |
| 1.15 | Available | |
| 1.16 | Accounts Receivable | |
| 1.17 | Materials and Supplies Inventory | |
| 1.18 | Equipment Inventory | |
| 2.00 | Liabilities and Fund Equities | |
| 2.11 | Accounts Payable | |
| 2.12 | Fees Collected in Advance | |
| 3.00 | Reserves | |
| 3.15 | Available | |
| 3.16 | Reserved for Accounts Receivable | |
| 3.17 | Reserved for Materials and Supplies Inventory | |
| 3.18 | Reserved for Equipment Inventory | |
| 3.19 | Reserved for Working Capital | |
| 4.00 | Unappropriated Surplus | |
OPERATING LEDGER
Operating accounts show receipts and disbursements for the Student Activity Fund.
| 5.00 | Revenue Receipts | |
| 5.11 | Fees - Current Year | |
| 5.12 | Fees - Graduation | |
| 5.13 | Lost I.D. Cards | |
| 5.14 | Miscellaneous Receipts | |
| 5.15 | Interest Income | |
| 5.16 | Student Organization | |
| 6.00 | Expenditures | |
BUDGETARY LEDGER
The Budgetary Ledger is based on the Estimated Income and Appropriations voted by the Student Senate.
| 8.00 | Estimated Revenue Receipts (Control Account) |
| 9.00 | Appropriations and Allotments (Control Account) |
SUBSIDIARY LEDGER
| 10.00 | Student Senate Activities | |
| 10.11 | Freshman Orientation Week | |
| 10.12 | Homecoming Week | |
| 10.13 | Winter Weekend Festival | |
| 10.14 | N.Y. Theater and Baseball Trip | |
| 10.15 | Spring Festival Weekend | |
| 10.16 | Spring Prom | |
| 10.17 | Awards Banquet | |
| 10.18 | Earth Day | |
| 10.19 | Senate Awards Banquet | |
| 10.20 | Game Room | |
| 20.00 | Publications | |
| 20.11 | College Newspaper | |
| 20.12 | Literary Magazine | |
| 20.13 | Yearbook | |
| 30.00 | Organizations | |
| 30.11 | Hotel Restaurant Management | |
| 30.12 | Film Club | |
| 30.13 | Current Affairs | |
| 30.14 | Drama Club | |
| 30.15 | Accounting Club | |
| 30.16 | A.M.S. Club | |
| 30.17 | Marketing Club | |
| 30.18 | French Club | |
| 30.19 | Spanish Club | |
| 30.20 | Ski Club | |
| 30.21 | Free University | |
| 30.22 | Future Secretaries of America | |
| 30.23 | Phi Theta Kappa | |
| 30.24 | Music Workshop | |
| 40.00 | Student Senate Misc. Fund | |
| 50.00 | Refunds of Student Fees | |
NOTE: