Account Code Structure |
||
Revenue | 5XXX | |
Salary & Wages | 6XXX | |
Expenditues & Transfers | 7XXX | |
Standard |
||
Revenue Account Codes |
Code |
|
Student Tuition | 5110 | |
International Educ Tuition | 5120 | |
Student Fees | 5140 | |
Allocated Fees | 5170 | |
Scholarship Allowance | 5180 | |
Federal grants & contracts | 5210 | |
Federal pass thru | 5215 | |
State and local grants & contracts | 5220 | |
Private grants & contracts | 5230 | |
Ticket Revenue | 5301 | |
Payroll & Student Deduct Ticket Rev | 5302 | |
Web Ticket Sales | 5303 | |
Outlit Ticket Sales | 5304 | |
Single Event Ticket Sales | 5305 | |
Season Ticket Sales | 5306 | |
Ticket System Fee | 5309 | |
Publications | 5310 | |
Non-Credit Course | 5320 | |
Undergrad Application Fee | 5325 | |
Graduate Application Fee | 5326 | |
Registration Fees | 5330 | |
Conference Fees | 5331 | |
Physician Fees | 5332 | |
Laboratory Fees | 5333 | |
Pharmacy Fees | 5334 | |
Skating Fee/Rental | 5335 | |
Locker Fees | 5336 | |
HRL Fees | 5337 | |
Other Fees | 5339 | |
Res. Hall Room Rent | 5340 | |
RD/RA/CA Room Rent | 5341 | |
Apartment Rental | 5342 | |
Suite Rentals | 5350 | |
Facility Rentals | 5351 | |
Equipment Rentals | 5352 | |
Ice Rentals | 5353 | |
Office/Room Rent-Taxable | 5354 | |
Office/Room Rent-Nontaxable | 5355 | |
Non-related Rentals | 5358 | |
Related Rentals | 5359 | |
Fines or Damages | 5360 | |
Vending | 5370 | |
Amusement/Video Vending | 5375 | |
Material or Service | 5400 | |
Stolen Computers - Deductible | 5401 | |
Material or Service-Taxable | 5405 | |
General Merchandise | 5410 | |
General Books | 5411 | |
New Course Books | 5412 | |
Used Course Books | 5413 | |
Soft Goods | 5414 | |
Gift & Novelties | 5415 | |
Sundries | 5416 | |
Quick Copy | 5420 | |
Contract Printing | 5421 | |
Copiers | 5422 | |
Medical Services | 5430 | |
Long Distance Phone | 5440 | |
Student Phone Charges | 5441 | |
Phone-Other | 5442 | |
Res Hall - Meals | 5450 | |
Dining Dollars | 5451 | |
Fast Food/Concession Sales | 5452 | |
Sales-Employee Meals-RD/RA | 5453 | |
Other Food Sales Taxable | 5454 | |
Other Food Sales Non-Taxable | 5455 | |
Banquets/Parties/Conf-Taxable | 5456 | |
Banquets/Parties/Conf-Non-Taxable | 5457 | |
Sales-Beverages | 5458 | |
Miscellaneous-Non-Taxable | 5500 | |
Miscellaneous-Taxable | 5505 | |
50/50 Sales | 5510 | |
Athletic Guarantees | 5511 | |
Athletic Pass Revenue | 5512 | |
Memberships-External | 5520 | |
Memberships-Employee | 5521 | |
Memberships-Students | 5522 | |
Walking Pass Revenue | 5523 | |
Guest Passes | 5524 | |
Events | 5530 | |
Programming | 5531 | |
Advertising | 5540 | |
Allow for Bad Debt | 5590 | |
Budget Carryover | 5592 | |
Cash Over (Short) | 5595 | |
Support from NMU | 5605 | |
Emergency Loan Service Fee | 5610 | |
Interest Earned on Loans | 5620 | |
Other Earn-Late Charges/Penalty Fee | 5621 | |
State Approp | 5705 | |
Gifts & Bequests | 5755 | |
Gifts-Stock | 5760 | |
Gifts-In Kind | 5765 | |
Gifts from NMU Dev. Fund | 5770 | |
Interest Income | 5801 | |
Dividend Income | 5802 | |
Realized gain/losses | 5803 | |
Unrealized gain/losses | 5804 | |
Endowment Income | 5805 | |
Transfer to Beneficiary | 5806 | |
Investment Income Distributed | 5855 | |
Gain on Disposal of Asset | 5905 | |
Other Earnings-Miscellaneous | 5910 | |
Standard |
||
Salaries & Wages Account Codes |
Code |
|
Executive Management | 6110 | |
Senior Management | 6120 | |
Senior Administrator | 6130 | |
Deans | 6140 | |
Academic Department Heads | 6150 | |
Dept Head Release Time Acad Support | 6151 | |
Dept Head Release Time-Contra | 6152 | |
Allocation of Dept Head Salaries | 6153 | |
Coaches | 6160 | |
Faculty - Teaching | 6210 | |
Allocated Salary-Research | 6215 | |
Faculty PY Salary Adjustment | 6219 | |
Allocated Salary-Public Service | 6220 | |
Alloc Salary-Academic Support | 6225 | |
Alloc Salary-Instutional Support | 6230 | |
Alloc Salary-Student Services | 6235 | |
Allocated Salary-Instruction | 6240 | |
Allocated Salary-Contra | 6245 | |
Faculty Non-Teaching | 6260 | |
Faculty PY Non-Teaching | 6261 | |
Faculty Overload | 6265 | |
Faculty Banked Time | 6270 | |
Allocation of Faculty Salaries | 6280 | |
Jacobetti Complex Instruc | 6310 | |
Jacobetti Complex Counselors | 6320 | |
Jacobetti Complex Adjunct | 6330 | |
Jacobetti Complex Overload | 6340 | |
Jacobetti Complex Adjunct Non-Credit | 6345 | |
Adjunct Faculty | 6360 | |
Graduate Labor | 6410 | |
Graduate Assistant | 6420 | |
Post Doc Fellows | 6430 | |
Clerical/Technical | 6455 | |
CT PY Salary Adjustment | 6459 | |
Food Service | 6475 | |
Maint/Public Safety | 6480 | |
AP(UAW) | 6510 | |
AP PY Salary Adjustment | 6519 | |
SIP Payment | 6521 | |
Fringe Benefits | 6610 | |
Fringe Faculty Banked Time | 6611 | |
Employee Repayments | 6612 | |
Fringe Fac Alloc-Research | 6615 | |
Fringe Fac Alloc-Public Service | 6620 | |
Fringe Fac Alloc-Academic Support | 6625 | |
Fringe Fac Alloc-Instut Support | 6630 | |
Fringe Fac Alloc-Student Service | 6635 | |
Fringe Fac Alloc-Instruction | 6640 | |
Fringe Benefits Allocated Dept Head | 6645 | |
Fringe Faculty - AAUP | 6650 | |
Fringe Differential Faculty | 6655 | |
Established Labor Fringe Credit | 6690 | |
Est Labor Fringe Credit-PY ADJ | 6691 | |
Employee Contributions | 6695 | |
Retiree Contributions | 6696 | |
COBRA Contributions | 6697 | |
Employee Reimbursements | 6698 | |
Student Labor | 6710 | |
Student Labor PY Wages | 6719 | |
Student Labor College Work Study | 6720 | |
Student Labor College Wk Std PY Wage | 6729 | |
Temporary Labor - Students | 6740 | |
Temp Labor - Students PY Wages | 6749 | |
Temp Labor-College Work Study | 6750 | |
Temp Labor-College Work Study PY | 6759 | |
Temporary Augmentation | 6760 | |
Temporary Augmentation PY Wages | 6769 | |
Temporary Substitute | 6770 | |
Additional Compensation/Assignment | 6780 | |
Add Comp/Assignment PY Wages | 6789 | |
Overtime | 6790 | |
Overtime PY Wages | 6799 | |
Shift Differential | 6800 | |
Longevity | 6810 | |
Retirement Differential | 6820 | |
Clothing Allowance | 6830 | |
Merit/Bonus | 6840 | |
Employee Meals (HRL) | 6850 | |
Employee Meals (Dining Services) | 6855 | |
Employee Housing | 6860 | |
Temporary Fringe Benefits | 6910 | |
Fringe Benefit Credit | 6950 | |
Standard |
||
Supplies, Materials, and Contractual Service Account Codes |
Code |
|
Supplies |
||
Carryforward Budget Pool | 7110 | |
Carryforward Est. Labor | 7115 | |
Office Supplies | 7120 | |
Bldg & Maint Supplies | 7121 | |
Custodial Supplies | 7122 | |
Education Supplies | 7123 | |
Concession Supplies | 7124 | |
Kitchen Supplies | 7125 | |
Paper Product Supplies | 7126 | |
Medical Supplies | 7127 | |
Lab Supplies | 7128 | |
Pharmacy Supplies | 7129 | |
Other Supplies | 7135 | |
Credit Card | 7136 | |
Credit Card-Holiday Travel Clear | 7137 | |
Credit Card-AAA Clearing | 7138 | |
Rentals/Leases |
||
Room Rental | 7140 | |
Equipment Rental | 7141 | |
Miscellaneous Rentals | 7142 | |
PC Lease | 7143 | |
Miscellaneous Lease | 7144 | |
Fees |
||
Copyright Fees | 7150 | |
Program Acquistion Fees | 7151 | |
Wells Fargo Bank Fees | 7152 | |
Bank One Fees | 7153 | |
Chip Fees | 7154 | |
Other Fees | 7155 | |
Credit Card Fees | 7156 | |
Administrative Expenses |
||
Admin Expense | 7160 | |
Subscriptions | 7161 | |
Memberships | 7162 | |
Advertising | 7163 | |
Ticket Expense | 7164 | |
Student Programming | 7165 | |
Other Collection Expense | 7166 | |
Insurance |
||
Property Insurance | 7170 | |
General Liability Insurance | 7171 | |
Error & OM Insurance | 7172 | |
Vehicle Insurance | 7173 | |
Other Insurance | 7174 | |
Indirect Cost |
||
Indirect Cost | 7179 | |
Services |
||
Repairs & Maintenc | 7180 | |
Trades Labor | 7181 | |
Trades Materials | 7182 | |
Software Maintenc | 7183 | |
Asbestos Abatement | 7184 | |
Replacement Materials | 7185 | |
Printing | 7190 | |
Postage & Shipping | 7191 | |
Professional Services | 7192 | |
Legal Services | 7193 | |
LRC DIV Services | 7194 | |
Computer Services | 7195 | |
Network Access Serv | 7196 | |
Other Services | 7199 | |
Scholarships |
||
Scholarships | 7200 | |
Scholarships - Deferred | 7201 | |
Travel, Group & Guest Expenditures |
||
Faculty Travel/Conf | 7300 | |
Student Travel/Conf | 7305 | |
Staff Travel/Conf | 7310 | |
President Travel/Conf | 7315 | |
Univ Guest Expense | 7330 | |
Mileage/Motor Pool Charges | 7335 | |
Group Expenses | 7340 | |
Charter Transportation | 7345 | |
Group Meals-Internal | 7350 | |
Group Meals-External | 7355 | |
BOT-Transportation | 7380 | |
BOT-Meals | 7385 | |
BOT-Lodging | 7390 | |
Utilities |
||
Telephone | 7400 | |
Utilities | 7401 | |
Fuel Oil | 7402 | |
Natural Gas-Heating | 7403 | |
Natural Gas | 7404 | |
Electricity | 7405 | |
Water/Sewer | 7406 | |
Strom Sewer | 7408 | |
Landfill | 7409 | |
Heating Plant | 7410 | |
Transfers to NMU | 7470 | |
Claims & Payments |
||
Claims & Payments | 7500 | |
Stop Loss | 7501 | |
Health Insurance Admin Fees | 7502 | |
SS & Blue Cross Fees | 7503 | |
Reimbursement | 7504 | |
TIAA & HC Fees | 7505 | |
MPSERS Fees | 7506 | |
UAL Fees | 7507 | |
Retirees Health Fees | 7508 | |
Standard |
||
SMCS External Expenditure Credits |
Code |
|
Misc. External Expenditure Credit | 7601 | |
Standard |
||
Equipment |
Code |
|
Equip & Furnishings | 7655 | |
Capitalized Equipment | 7656 | |
Liibrary Acquisitions | 7660 | |
E-Books | 7661 | |
Periodicals | 7662 | |
Access Services | 7663 | |
Approval Books | 7664 | |
Firm Books | 7665 | |
NTAS | 7666 | |
Standing Orders | 7667 | |
Electronic Serials | 7668 | |
Audiovisual | 7669 | |
Standard |
||
Cost of Goods Sold |
Code |
|
Cost of Goods Sold | 7705 | |
COGS General Merchandise | 7710 | |
COGS General Books | 7711 | |
COGS New Course Bks | 7712 | |
COGS Used Course Bks | 7713 | |
COGS Soft Goods | 7714 | |
COGS Gifts & Novelties | 7715 | |
COGS Sundries | 7716 | |
Cost of Food | 7720 | |
Cost Of Beverages | 7725 | |
Standard |
||
Plant Fund |
Code |
|
Architect & Engineer | 7751 | |
General Contractor | 7752 | |
Mechanical Contractor | 7753 | |
Electrical Contractor | 7754 | |
Supervision | 7755 | |
Land & Other | 7756 | |
Fixed Equipment | 7757 | |
Depreciation | 7759 | |
Standard |
||
Contingency |
Code |
|
Contingencies | 7799 | |
Standard |
||
Expenditure Credits |
Code |
|
Miscellaneous Internal Rev | 7805 | |
Indirect Cost Revenue | 7810 | |
Misc. External Expenditure Credit | 7815 | |
Ticket Sales Internal | 7820 | |
Non-Credit Course Internal Rev | 7825 | |
Registration Fees Internal | 7830 | |
Conference Fees Internal | 7831 | |
Physician Fees Internal | 7832 | |
Lab Fees Internal | 7833 | |
Pharmacy Fees Internal | 7834 | |
Skating Fee/Rental Internal | 7835 | |
Locker Fees Internal | 7836 | |
Other Fees Internal | 7837 | |
Res Hall Internal Room Rent | 7840 | |
Facility Rental Internal | 7841 | |
Equip Rental Internal | 7842 | |
Ice Rental Internal | 7843 | |
Office/Room Rent Internal | 7844 | |
Fines or damages Internal | 7845 | |
Material or Services Internal | 7850 | |
General Merch Internal | 7851 | |
General Books Internal | 7852 | |
New Course Bks Internal | 7853 | |
Used Course Bks Internal | 7854 | |
Soft Goods Internal | 7855 | |
Gift & Novelties Internal | 7856 | |
Sundries Internal | 7857 | |
Quick Copy Internal | 7860 | |
Contract Printing Internal | 7861 | |
Copiers Internal | 7862 | |
Engraving Internal | 7863 | |
Other Printing Internal | 7864 | |
Medical Services Internal | 7870 | |
Long Distance Internal | 7875 | |
Other Phone Internal | 7876 | |
Fast Food/Concession Internal | 7877 | |
Sales-Employ Meals Internal | 7880 | |
Other Internal Food Sales | 7881 | |
Banquets/Parties/Conf Internal | 7882 | |
Beverages Internal | 7883 | |
Memberships Internal | 7890 | |
Guest Passes Internal | 7891 | |
Events Internal | 7892 | |
Programming Internal | 7893 | |
Advertising Internal | 7899 | |
Standard |
||
Transfers |
Code |
|
Mandatory: to Gen Fd | 8120 | |
Mandatory: to Des Fd | 8130 | |
Mandatory: to Aux Fd | 8140 | |
Mandatory: to Exp Rest Fd | 8150 | |
Mandatory: to Endow Fd | 8160 | |
Mandatory: to Student Loan Fd | 8165 | |
Mandatory: to Plant Fd | 8170 | |
Mandatory: to Insurance Fd | 8180 | |
Other: to Gen Fd | 8220 | |
Other: to Des Fd | 8230 | |
Other: to Aux Fd | 8240 | |
Other: to Exp Rest Fd | 8250 | |
Other: to Endow Fd | 8260 | |
Other: to Student Loan Fd | 8265 | |
Other: to Plant Fd | 8270 | |
Other: to Insurance Fd | 8280 | |
Mandatory: from Gen Fd | 8320 | |
Mandatory: from Des Fd | 8330 | |
Mandatory: from Aux Fd | 8340 | |
Mandatory: from Exp Rest Fd | 8350 | |
Mandatory: from Endow Fd | 8360 | |
Mandatory: from Student Loan Fd | 8365 | |
Mandatory: from Plant Fd | 8370 | |
Mandatory: from Insurance Fd | 8380 | |
Other: from Gen Fd | 8420 | |
Other: from Des Fd | 8430 | |
Other: from Aux Fd | 8440 | |
Other: from Exp Rest Fd | 8450 | |
Other: from Endow Fd | 8460 | |
Other: from Student Loan Fd | 8465 | |
Other: from Plant Fd | 8470 | |
Other: from Insurance Fd | 8480 |