Sales and Services of Educational Activities

Major account classification for revenues from sales and services from activities of educational departments. Account code 9904 should be used for interdepartmental sales.

Revenue from standard academic testing such as the ACT, SAT, or GED for students or prospective students.

Fees charged for providing lab-testing services.

Fees charged for providing soil-testing services.

Fees charged for providing testing services incidental to instruction, research or public service other than lab testing or soil testing.

Course or use fees charged to nonstudents, such as for workshops or seminars.

Revenue from food service sales codes, which exist to provide an instructional experience for students.

Revenue from childcare service sales codes, which exist to provide an instructional experience for students.

Revenue from the sale of dairy products, crops or other farm commodities incidentally related to the conduct of research.

Revenue from the sale of meat products incidentally related to the conduct of research.
Revenue from the sale of livestock incidentally related to the conduct of research.

Revenue from sales at museum incidentally related to the conduct of public service.

Revenue from plays, musical productions, concerts, dance and other performing art productions of the university's teaching departments. This account code is not to be used for contracted entertainment.

Revenue from the sale of publications.

Revenue from the sales of materials.

Revenues from other sales and services not covered by other specific account codes above.