NCFS Chart of Accounts Sortable by Type
Use the filter below to select the Financial Statement. Captions will appear after the selection.
| Title | Description |
|---|---|
| 11334000 Allowance for Doubtful Accounts-Contractual Adjustments | Allowance for Doubtful Accounts-Contractual Adjustments |
| 11335000 Allowance for Doubtful Accounts-Indigent Care Write-offs | Allowance for Doubtful Accounts-Indigent Care Write-offs |
| 11336000 Allowance for Doubtful Accounts-Pledges | Allowance for Doubtful Accounts-Pledges |
| 11337000 Allowance for Doubtful Accounts-Contributions | Allowance for Doubtful Accounts-Contributions |
| 11341000 Local Governments Receivables | This account is used to record receivables from local government units such as counties, cities and towns, school units, council on government agencies (COG's), municipal finance agencies, etc. |
| 11342000 Federal Agency Receivables | This account is used to record receivables from the Federal Government. |
| 11342500 Receivables from Other States | To record receivables from agencies, authorities, commissions, departments, etc. of other states, not NC agencies. |
| 11345000 Allowance for Doubtful Accounts – Intergovernmental Receivables | To reflect the portion of intergovernmental receivables estimated not to be collectible. This account will roll to the Intergovernmental receivables caption on the balance sheet/statement of net position. |
| 11351000 Interest Earnings Receivable On Mortgages/Loans/Notes | Interest Earnings Receivable On Mortgages/Loans/Notes |
| 11352000 Interest Receivable - On Investments | Interest Receivable - On Investments |
| 11360000 Premiums Receivable | This account includes premiums recorded in internal service and enterprise funds; such as premiums to the medical insurance and disability benefit plans, or Public School Insurance Fund. |
| 11370000 Contributions Receivable | This account includes contributions receivable to the pension trust funds, Death Benefit Plan of NC, Disability Income Plan of NC, deferred compensation plan, and unemployment compensation fund. |
| 1138XXXX Receivables Clearing | To record clearing account activity that results in a receivable transaction. This account must have a zero balance at June 30. The flexibility in this account must not be used to replace any existing statewide account. |
| 11391000 Due From Employees | This account is used to record overpayments or other moneys due from employees on payroll items such as insurance premiums, repayment of leave, etc. This account does not include outstanding travel advances. |
| 11393000 Federal Funds Receivable Clearing | Account used to track receivables due to cover federal expenditures. This account will be consolidated with the Federal Funds Payable Clearing account at year end. |
| 11394000 Pledges Receivable | This account includes promises from nongovernmental entities, including individuals, to provide cash or other assets. |
| 11399000 Other Current Receivable | Other Current Receivable |
| 11419100 Due From Unrestricted Current Fund | Due From Unrestricted Current Fund |
| 11419200 Due From Proprietary Fund | Due From Proprietary Fund |
| 11419300 Due From Restricted Current Fund | Due From Restricted Current Fund |
| 11419400 Due From Loan Fund | Due From Loan Fund |
| 11419500 Due From Endowment Fund | Due From Endowment Fund |
| 11419600 Due From Custodial Fund | Due From Custodial Fund |
| 11419700 Due From Unexpended Plant Fund | Due From Unexpended Plant Fund |
| 11419800 Due From Debt Service Fund | Due From Debt Service Fund |