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13 Using the Accounting Codes, bulk food paid for by state Child Nutrition Program funds would be recorded as (1 Point) 12-0000-3700 4700 12-5310-5000-8590 O13-5310-3700-4700

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13 Using the Accounting Codes, bulk food paid for by state Child Nutrition Program funds would be recorded as (1 Point) 12-0000-3700 4700 12-5310-5000-8590 O13-5310-3700-4700 13-3010-5000-4300 14 Using the Accounting Codes, revenue requiring no special tracking used to pay the salary of a Data Entry Technician in the central Adult Education office would be recorded as * (1 Point) 11-0000-2100-2200 O 11-0000-3700-2200 1 11-1100-2100-2200 9 11-1100-3700-2200 ACCOUNTING CODES Use the information below to answer the questions that follow Four account codes are used to identify the nature of transactions for input into a computerized accounting system. The numerical codes for identifying transactions are constructed by arranging the four account codes in the following order: A two-digit number (Table 1) identifies the Fund Code corresponding to the fund that is receiving revenue, paying an expenditure, or is otherwise affected by the transaction A four-digit number (Table 2) identifies the Resource Code for tracking activities funded with revenues that have special accounting or reporting requirements A four-digit number (Table 3) identifies the Function Code corresponding to the activity for which a service or material is acquired A four-digit number (Table 4) identifies the Object Code that classifies expenditures by type of commodity or service, and classifies revenue by source Table 1 Table 2 FUND CLASSIFICATION CODE RESOURCE CODE General Fund 01 Unrestricted 0000 Adult Education Fund State Lottery 1100 Child Development Fund 12 Title 1 3010 Cafeteria Special Revenue 13 Child Nutrition 5310 Deferred Maintenance Fund 14 Community Based Tutoring 6285 Building Fund 21 After School Education 6010 Table 3 Table 4 FUNCTION CODE OBJECT CODE Instruction 1000 Teacher Salaries 1100 Administration 2100 Certificated Support Salaries 1200 Instructional Library & Technology 2420 Instructional Aide Salaries 2100 Guidance Counseling Services 3110 Classified Support Salaries 2200 Food Services 3700 Materials & Supplies 4300 Community Services 5000 Noncapitalized Equipment 4400 optional for Revenues Food 4700 State Lottery Revenue 8560 All Other State Revenue 8590 Special Education - Grants 8182 uestions 8-15. 00-8560 refers to revenue received from: *

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