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 |