The revenue source code identifies the type of revenue, or income. For example, revenues from tuition and gifts are identified separately; they have different revenue source codes. Revenue source codes are four characters long and can be found on the RSRC table.

Revenue source codes answer the question, "What type of activity generated this income?" For example, did we receive a gift or generate external sales?

The sub-revenue source code further identifies the type of revenue, or income. For example, there is a revenue source code for income from sales and services of educational activities, and for that revenue source there are sub-revenue source codes for conference/course revenue and sale of agricultural products. Sub-revenue source codes are two characters long.

Revenue source and sub-revenue source codes are required on most revenue documents. Exceptions would include the return of paid merchandise.

Revenue source code and sub-revenue source codes are not part of the account number; they are part of the account string. Codes are normally established for an account's revenue budget during budget prep. The revenue budget is usually established by the area or org manager, who determines what types of revenues are expected, and the expected dollar amount to be collected.