30xxxx: Student Tuition and Fees | Accounting

I. GENERAL

This series of G/L accounts should include income, net of refunds, from tuition and fees charged students.

Tuition or registration fees from short term conferences held at the University should not be credited to these G/L accounts but should be recorded under G/L account 340900, Conference Fees.

Revenue from students for room and board should not normally be credited to these G/L accounts but should be recorded under Other Revenue (refer to 34xxxx, Other Revenue).

Tuition grants (for Duke employees' children) should not be netted against these G/L accounts, but should be charged to G/L account 199600, Fringe Benefits-Tuition Grants. Scholarships/fellowships should not be netted against these G/L accounts either, but should be charged to an appropriate 63xxxx, Scholarships and Fellowships G/L account.

II. G/L ACCOUNT DEFINITIONS

300600 Graduate Tuition - Valid for: Univ

Represents revenue from tuition charged to graduate students.

300602 Graduate Tuition Deferral - Valid for: Central Use Only

300700 Graduate Tuition Assistance - Valid for: Closed

Represents tuition paid by the University fringe benefit pool for Duke University employees attending the Graduate School.

300800 Professional Tuition - Valid for: DUHS, Univ

Represents revenue from tuition charged to professional school students.

300802 Professional Tuition Deferral - Valid for: Central Use Only

300900 Professional Tuition Assistance - Valid for: Closed

Represents tuition paid by the University fringe benefit pool for Duke University employees attending one of the Professional Schools.

301000 Prior Year Tuition - Valid for: Univ

301200 Application Processing Fees - Valid for: Univ, DUHS

Represents revenue received from fees charged to prospective students for processing admission applications to any University, Watts School of Nursing and other miscellaneous educational programs. (amended Feb 2014)

301300 Graduate School Reinstatement Fee - Valid for: Univ

Represents revenue received from fees charged graduate students returning to degree programs after a break in registration, regardless of length of absence.

301400 Nicholas School of the Environment Degree Completion Fee - Valid for: Univ

Represents revenue received from students who have paid the per-term tuition, completed all degree work except incomplete or master's projects, and continue to study by paying this fee each academic year term until graduation. Summer study counts as one term.

301402 Nicholas Degree Deferral - Valid for: Central Use Only

301500 Continuation of Enrollment Fee - Valid for: Univ

Represents per semester fee for students away from regular course work for study or research related to degree; fee required for continuation of enrollment for student loan deferment purposes.

301502 Continuation of Enrollment Fee Deferral - Valid for: Central Use Only

301600 Registration Fees - Valid for: DUHS, Univ

Represents revenue received from fees charged new students upon their acceptance of admission. Late registration fees should not be recorded under this G/L account but should be recorded under G/L account 302200 - Late Registration Fees.

301700 Tuition: Visiting Students - Valid for: Univ

Represents revenue received from tuition charged to visiting students (based on a different fee schedule from regular tuition).

301702 Tuition - Visiting Students Deferral - Valid for: Central Use Only

301800 Undergraduate Tuition - Valid for: DUHS, Univ

Represents revenue received from tuition charged to undergrad students.

301801 Gains/Losses on 529 Plan - Valid for: Univ

This account should be used to record losses and gains on the University's 529 plan

301802 Undergrad Tuition Deferral - Valid for: Central Use Only

301861 Undergraduate Tuition Adjustments - Valid for: DUHS

301900 Undergraduate Tuition Assistance - Valid for: Closed

Represents tuition paid by the University fringe benefit pool for Duke University employees attending undergraduate classes.

302000 Admission Deposits Forfeited - Valid for: Univ

Represents revenue realized from deposits for admission which have been forfeited by students.

302100 Residential Deposits Forfeited - Valid for: Univ

Represents revenue realized from deposits for residential living space which have been forfeited by students.

302200 Late Registration Fees - Valid for: DUHS, Univ

Represents payments received for late registration fees.

302300 Penalty Charges - Valid for: DUHS, Univ

Represents revenue received from various penalty charges.

302400 Residential Fees - Valid for: Univ

Represents revenue realized from residential payments from students. The fee could include various types including but not limited to room, board, health fees, activities fees, classroom supplies and administrative costs.

303000 Summer Administrative Withdrawal Fee - Valid for: Univ

303100 Talent Identification: Summer Residential Fee - Valid for: Univ

Represents revenue from students enrolled in TIP Summer Residential Programs. The program fee includes room, board, tuition, and health fee, activities, classroom supplies and administrative costs.

303200 Pre-College Program Fee - Valid for: Univ

Represents revenue from students enrolled in the TIP Precollege Program. The program fee includes room, tuition, health fee, and recreation fee (students pay separately for food and classroom supplies).

303400 Talent Identification Program: Scholar Program Fee - Valid for: Univ

Represents revenue from students enrolled in the TIP Extended Weekend Scholar Program. The program fee includes room, board, activities, classroom supplies and administrative costs.

303500 Applied Music Fees - Valid for: Univ

Represents revenue received from fees charged students who are not music majors but are taking applied music courses.

303502 Applied Music Fees Deferral - Valid for: Central Use Only

304000 Primary Care Education Fee - Valid for: Univ

This G/L account should be used to record fees for second year medical students that are required to pay for housing on clerkships.

304500 Fines, Forfeitures and Penalties - Valid for: DUHS, Univ

Represents revenue received from students for fines, forfeitures and penalties as regulated by the policies of the University where there is not a specific G/L account provided.

304600 Non-Refundable Participation Fee - Valid for: DUHS, Univ

Represents revenue received for the annual non-refundable participation fee required of students/parents participating in Duke's Multiple Payment Plans.

304602 Non-Refundable Participation Fee Deferral - Valid for: Central Use Only

304700 Excess Earnings: Guaranteed Tuition Plan - Valid for: Closed

305000 Golf Instruction Fees - Valid for: Univ

Represents revenue received from fees charged to students who are taking golf as their physical education course.

305002 Golf Instruction Fees Deferral - Valid for: Central Use Only

305300 Laboratory Fees - Valid for: DUHS, Univ

Represents revenue received from fees charged to students who are taking courses requiring laboratory work.

305302 Laboratory Fees Deferral - Valid for: Central Use Only

305500 Library Fines - Valid for: Univ

Represents revenue received from fines assessed individuals for retaining library material for periods longer than the approved periods.

308500 Student Athletic Books - Valid for: Univ

Represents revenue received from the sale of student athletic books to graduate professional and certain special students that desire to attend home athletic events.

309000 Sundry Fees - Valid for: DUHS, Univ

Represents revenue received from sundry fees charged students for which a specific G/L account has not been established. Use of this G/L account should be limited to items of relatively small dollar value, which are generally nonrecurring in nature.

309002 Sundry Fees Deferral - Valid for: Central Use Only

309300 Student Health Insurance Administrative Service Charge - Valid for: Univ

This G/L is used to account for revenue which will be used to pay for services associated with the Student Health Insurance.

309302 Student Health Ins Admin Service Charge Deferral - Valid for: Central Use Only

309500 Student Health Fees - Valid for: Univ

Represents revenue received from fees charged students in order to provide them with student health benefits (medical coverage).

309502 Student Health Fees Deferral - Valid for: Central Use Only

309600 Tuition Discount - Valid for: Closed