The mapping of General Ledger balances onto the headings presented in these two primary statements depends not only on Transaction codes but also on Source of Funds codes. The following tables summarise the principal elements of the mapping.
Statement of comprehensive income | Transaction | Source of Funds | ||||
Income: |
||||||
Tuition fees |
K*** |
All |
||||
Funding body grants |
H***, J*** A*** to F*** (1) |
All excl. J*** J*** |
||||
Research grants and contracts |
A*** to F*** (1) |
M*** |
||||
Donations and endowments |
LF** |
All |
||||
Other income |
L*** but not LF** |
All excl. J***, M*** |
||||
Investment income |
N*** |
All |
||||
Expenditure: |
||||||
Staff costs |
A*** to D*** |
All |
||||
Other operating expenses |
E*** and F*** but not FB** |
All |
||||
Depreciation |
FB** |
Z*** |
||||
Gain on investments: |
XH** |
All |
(1) Income here is recognised to the extent of recoverable costs recorded.
Balance sheet |
Transaction |
Source of Funds |
Net assets: |
|
|
Fixed assets |
P*** not PC** |
All |
Heritage assets |
PC** |
All |
Investments |
R*** and S*** but not certain SF** and SP** items defined as cash |
All |
Stock |
T*** |
All |
Trade and other receivables |
U*** |
All |
Cash and cash equivalents |
Certain SF** and SP** |
All |
Creditors |
V*** A*** to N***, X*** |
All J***, M*** |
Reserves: |
|
|
Endowment reserves |
A*** to N***, X*** |
IA**, IB**, K***, L***, RAAA |
Restricted reserves |
A*** to N***, X*** |
H*** |
Unrestricted reserves |
A*** to N***, X*** |
All except H***, IA**, IB**, J***, K***, L***, M***, RAAA |