30xxxx: Student Tuition and Fees
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
Represents tuition paid by the University fringe benefit pool for Duke University employees attending one of the Professional Schools.