GASB 84 Sub-Account Matrix

Table 1: Sub-Account Matrix for Receipts

Sub-Account	Sub-Account Description
415000: Investment Income	Checking account interest/dividends posted to account Savings account interest /dividends posted to account Investment account interest/dividends posted to account Checks received for interest/dividends paid
417010: Fees, Activities	Cheer and Drill fees Fundraiser sales Gate Receipts Book Fair sales Pepsi Checks Yearbook sales Commission Checks Dance entry fees Field Trips fees: Zoo, Explora, Museum of Natural History, etc. Student Parking fees ID replacement fees PE uniforms Snackbar/ Concession revenue Social Committee Dues AP Testing
417020: Fees, Educational	Class fees charged eCADEMY fees Summer School registration charges Textbooks charges for lost/damaged books Library Fees/Fines Rental fees for instruments, choir robes, etc Agenda replacements
419200: Donations	Checks from Intel, Target, Smiths/Kroger, Albertsons, etc. Special fundraiser: Pennies for Patients, Red Cross, Families in Need, etc. Contributions/ Donations from private citizens or companies Jog-A-Thon, Jump Rope for Heart All Grant awards

Table 2: Sub-Account Matrix for Purchase Orders and Checks

Sub-Account	Sub-Account Description
533300: Travel, Out-of-Town	Car, rental, and fuel reimbursement Shuttles, taxi, Uber, Lyft reimbursements Feed while traveling Incidentals during travel
559150: Contract Services	All payments to APS Board of Ed regardless of what is on PO APS TMC for buses Competition charges for all groups, registrations, scholarships Admission Fees for Field Trips,  Prom Venues, Payments for donor payouts Printing: yearbook, newspaper, pictures from Sam's Services with tangible items, All on STOP/GO list Bank fees, Memberships, Utility bills paid by school Pay for AP Testing, etc., Supplies from APS Warehouse
561160: Food	Lunch for PD, end of year parties, etc. Snacks for testing Lunch for custodian day, etc.  Perfect attendance lunch Lunch with the principal Reimbursement for food
561180: Supplies	Supplies, Software, Temporary change funds Food for culinary arts lab, Music for band and chorus Office supplies, Ink, Paper, Art Supplies, Industrial Arts Spirit Wear, Uniforms, Incentives for students & teachers Gasoline reimbursement while traveling, Subscriptions Snack Bar supplies, Food for resale, Fundraiser items Reimbursements for supplies, Subscriptions
573320: Assets ($50-$999)	Small equipment over $50 but under $1000 Refrigerators, Microwaves, TV PE Equipment, Tools, Cameras, Some furniture  Leaf Blower, Trimmers, Hedgers/edgers, Lawn Mowers Printers