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  6. Recording Revenues and Expense for EBAs

Recording Revenues and Expense for EBAs

General Rule

Proper use of revenue account codes is critical to ensure accuracy of institutional revenues and expenses for the University of Florida Annual Financial Statements.

All expenses and revenues associated with Educational Business Activities (EBAs) should be booked on the approved ChartField string, and nowhere else.  For example, if the EBA is approved to operate in Fund 161 – Service Center Fund, it should not be recording revenue from the sales of goods or services in any other Fund Code.


All subsidies must be recorded in the Fund they are in, unless an actual transfer of money is made into the EBA unit.  For example, if an EBA is supported by money in Fund 211, the same Department ID should be used in both Fund Codes to show that the EBA has a subsidy (see below).

Subsidy EBA Activity Total EBA Activity
211-11110000 161-11110000 211 & 161-11110000

Internal Sales Revenue

All revenues from internal sales (i.e. University departments) must be credited to revenue Account Code 440400 – Internal Sales or another Internal Sales designated account.  All revenue must be processed through an Expense to Revenue (E2R) Journal Entry.  The UF HR Toolkit – Journal Entry provides the steps for an E2R entry.  Correct and consistent expense Account Codes and revenue Account Codes must be used for all journals.

Customers seek maximum information on E2R transactions when they reconcile and review their own account statements.  The EBA should strive to enter meaningful information on the transaction description line and attach supporting documentation explaining the goods/services received.

Note: An E2R role must be requested through your DSA (Departmental Security Administrator) to ensure that you have the right to process an E2R journal.


Educational Business Activity

Revenue-generating activity from the provision of goods and/or services.  Such activity enhances, promotes, or supports the University’s instruction, research, public service and campus support functions, and other educational and support functions in order to meet the needs of students, faculty, staff, and members of the public participating in University events and programs.

Last Reviewed

01/31/2021: reviewed content



Journal Entry


UF HR Toolkit – Journal Entry


Educational Business Activity/Auxiliary Accounting: (352) 294-7236

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