Items for Resale
Major account code classification for purchase of items to be resold by auxiliary, recharge or other resale operations. Entries or budget, payroll or accounting purposes may not be made to this account code.
For budget entry purposes only by chief financial officers of MAUs and Statewide Budget.
Activity represents the prior month’s balance of the reservations and encumbrances of the "Items for Resale" (45XX series) account codes. Entry is by journal voucher and this account code has a credit balance. Offset account is 0426 "Inventory on Order". The amount is adjusted to zero in Cycle 13.
Expenditures for textbooks purchased for the purpose of resale.
Expenditures for graduation supplies and items purchased for the purpose of resale.
Expenditures for electronics purchased for the purpose of resale.
Expenditures for insignia items purchased for the purpose of resale.
Expenditures for software /peripherals purchased for the purpose of resale.
Expenditures for paperbacks purchased for the purpose of resale.
Expenditures for trade books purchased for the purpose of resale.
Expenditures for digital textbooks purchased for the purpose of resale.
Expenditures related to the cost of new textbooks purchased for the purpose of resale as rented textbooks.
Expenditures related to the cost of used textbooks purchased for the purpose of resale as rented textbooks.
Expenditures for newspapers and periodicals purchased for the purpose of resale.
Expenditures for supplies purchased for the purpose of resale.
Expenditures for candy, food, tobacco, drugs, etc. purchased for the purpose of resale.
Expenditures for equipment purchased for the purpose of resale.
Expenditures for clothing purchased for the purpose of resale.
Expenditures for other items, not covered by other specific account codes, purchased for the purpose of resale.
Expenditures for gift items purchased for the purpose of resale.
Expenditures for tools and parts purchased for the purpose of resale.
Expenditures for food to be processed and sold by food service operations.