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Account Code Structure

Revenue 5XXX
Salary & Wages 6XXX
Expenditues & Transfers 7XXX
   

Revenue Account Codes

Standard 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
   

Salaries & Wages Account Codes

Standard 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
   

Supplies, Materials, and Contractual Service Account Codes

Standard 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
   

SMCS External Expenditure Credits

Standard Code

Misc. External Expenditure Credit 7601
   

Equipment

Standard 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
   

Cost of Goods Sold

Standard 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
   

Plant Fund

Standard Code

Architect & Engineer 7751
General Contractor 7752
Mechanical Contractor 7753
Electrical Contractor 7754
Supervision 7755
Land & Other 7756
Fixed Equipment 7757
Depreciation 7759
   

Contingency

Standard Code

Contingencies 7799
   

Expenditure Credits

Standard 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
   

Transfers

Standard 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