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 |