Financial Administration

Preaudit Manual

APPENDIX D
Accounting for Receipts and Sales Credits
RECEIPTS SALES CREDITS
FUNDING SOURCE INTERNAL EXTERNAL INTERNAL EXTERNAL
Class 3960 Class 3980
Program Revenue Funds except
fund 128-activity 8, 133, and 14X
X X
Program Revenue generally
includes funds 12X, 13X, 18X
GPR Funds
Primarily funds 101-119, 17X X X
Auxiliary Enterprises
X X
Fund 128-activity 8
Gifts, Grants and Contracts
Funds 133, 14X, and 182
a) Revenue from Donor/Sponsor X
b) All Other Revenue X X