GL ACCOUNT NUMBERS
The last six digits of your account number in the SAP system are GL account numbers. They are used to classify revenues, expenditures, and transfers, & are grouped as follows:
59XXXX Revenue Transfers
60XXXX Cost of Goods Sold
61XXXX - 62XXXX Salaries, Wages, & Benefits
63XXXX - 8XXXXX Supplies & Equipment
9XXXXX Expense Transfers
Following is a list showing the new GL account numbers with a description of the purpose of each.
510200 Course Fees - Ext
510300 Admission Fees - Ext
510400 Orientation - Student Fees - Ext
510500 Credit by Examination - Ext
510600 Correspondence Course Fees - Ext
510800 Orientation - Parent Fees - Ext
510900 Graduate School Application Fee-On Campus 1 - Ext
511000 Undergraduate Application Fee-On Campus 1 - Ext
511200 Graduate Fees for Grad School - Ext
511300 Program Change Fees-Grad School - Ext
511400 Late Fees - Ext
512100 Tuition - Spring
512200 Tuition - Summer I - Ext
512300 Tuition - Summer II - Ext
512400 Tuition - Fall - Ext
514000 State of Michigan Appropriation
515200-515900 Grant Revenue
516700 Private Gifts - Operating - Ext
516710 Private Gifts - Endowment Permanent - Ext
516720 Private Gifts - Capital - Ext
EDUCATIONAL ACTIVITIES - SALES & SERVICES
520200 Sales Taxable - Ext
520300 Sales Non-Taxable - Ext
520400 Sales - Theatre - Ext
520500 Sales Inter-university - Int
520800 Workshop Fees - Ext
521100 Replacement Fees - Ext
521200 Miscellaneous Fee - Ext
521400 Vending - Ext
522200 Sales-Miscellaneous - Ext
522301 Sales-Miscellaneous - Int
526000-527950 (FOR ATHLETICS USE ONLY)
AUXILIARY ACTIVITIES -- MOTOR POOL
534500-535800 (FOR MOTOR POOL USE ONLY)
STUDENT ACTIVITY CENTER
536000-537900 (FOR STUDENT ACTIVITY CENTER USE ONLY)
540200 Cash Over - Cash Short - Ext
540300 Miscellaneous Income - Ext
540305 Commissions Revenue - Ext
540310 Miscellaneous Income - Int
540320-540399 Police Revenue (For Public Safety Use Only)
540600 Equipment Rental - Ext
540610 Rental Income - Int
540800 Lease Income - Ext
541000 Grant/Contract Program Income - Ext
545500-565900 (FOR PUBLIC BROADCASTING USE ONLY)
AUXILIARY ACTIVITIES-SALES AND SERVICES
560100-565900 (For Auxiliary Services Use Only)
562000 Sales Taxable - Ext
562100 Sales Nontaxable - Ext
562150 Sales Nontaxable - UBIT - Ext
562200 Sales - Interuniversity
562201-562256 Printing Services Revenue (For Printing Services Use Only)
562270-562281 Res Life Sign Shop Revenue (For Res Life Sign Shop Use Only)
563100-563900 Bookstore Revenue (For Bookstore Use Only)
565000-565312 Athletics Revenue (For Athletics Use Only)
566000-566900 (For Telecommunications Use Only)
CENTRAL ENERGY FACILITY RESOURCES
567000-567900 (For Central Energy Use Only)
569100-569999 (For University Events Use Only)
599800 Balance Carryforward (For Accounting Services Use Only)
599801 Commitment Carryforward (For Accounting Services Use Only)
599803 Gift Carryforward (For Accounting Services Use Only)
599931-599960 (For Accounting Services Use Only)
COST OF GOODS SOLD - 60XXXX
601000-609900 Cost of Goods Sold
STAFF SALARIES & WAGES
611000 Professional Administrative/Salary - Consists of entry level & middle management individuals as well as professional staff members both on & off campus.
611100 Senior Officers Salaries - Consists of the Directors of major departments,Deans, Assistant & Associate Deans, individuals who make up the decision-making body for Central Michigan University including the President, the Provost, & the various Vice Presidents.
611200 Office Professionals Salaries - Consists of Bookkeepers, Clerks, Typists, Secretaries, Receptionists, & other office related positions.
611300 Professional Administrative/Hourly - Consists of clerical & entry-level professional administrative positions both on & off campus.
612100 Food Service and Maintenance Salaries - Consists of unskilled & skilled workers at Facilities Management. And also includes employees working in the Food Service area.
612200 Public Broadcasting Salaries - Includes employees working in the Public Broadcasting area except for administrative staff.
612300 Public Safety Salaries - Includes the campus Service Officers, & Sergeants.
612500 Supervisory/Technical Salaries - This group includes supervisors in the office setting, at Facilities management (both skilled & unskilled trades, & Food Service area). In this group you will also find technical people such as keypunch operators, physics technicians, nurse's aides, etc.
FACULTY SALARIES & WAGES
613200 Faculty Salaries - This group consists of Instructors, Professors, Librarians, Coaches, and Counselors.
613300 Faculty - Department Chairperson Salaries
613400 Faculty - Summer Salaries
613500 Faculty - Temporary Salaries
613600 Graduate Assistants Salaries - These are students who work in the academic areas, assisting in teaching or research in order to gain credit & practical experience.
613700 Course Instructor
614000 Advising Earnings
Fringe Benefits include Retirement, Social Security, Hospitalization Insurance, Life Insurance, Disability Insurance, Worker's Compensation, Dental, Parking Decals, Vision Care, Longevity, Tuition, Unemployment, & Vacation accrual for FASB 43. Each classification has an appropriate percentage.
615000 Professional/Administrative Benefits
615100 Senior Officers Benefits
615200 Office Professionals Benefits
615400 Faculty Benefits
615600 Faculty - Temporary - Full time - Benefits
615800 Graduate Assistants Benefits
615900 Other Benefits
616100 Food Service & Maintenance Benefits
616200 Public Broadcasting Benefits
616300 Public Safety Benefits
616500 Supervisory/Technical Benefits
616600 Hourly 616700 Retirees 617700 Course Instructor Benefits
OTHER SALARIES - STUDENT & TEMPORARIES
620900 Expenditure Credit (use for manual journal entries)
TEMPORARY EMPLOYEES & STUDENT ASSISTANTS - PAYROLL
621000 Temporary Hourly Employees
621100 Temporary Salaried Employees
621300 Food Service & Maintenance - Temporary
621800 Student Assistants - Temporary
622000 Contractual Services
623000 Other compensation
623200 Shift Differential
623300 Work in Higher Classification
623400 Callback Pay
623500 Wage Recharges (use for manual journal entries) 623501 Wage Recharges - Student (use for manual journal entries)
STUDENT ASSISTANTS - WORK STUDY
624200 CWS - College Work Study
624300 MWS - Michigan Work Study
OTHER BENEFITS - TEMPORARY EMPLOYEES & STUDENT ASSISTANTS
625200 Temporary Employees Benefits
625300 Temp Salaried Employee Benefits
625900 Other Fringe Benefits
626000 Retirement Service Award Payment
FUNDED DEPARTMENTAL RESOURCES
626700 Professional Admin. Salary Departmental Funding
626800 Senior Officer Departmental Funding
626900 Office Professionals Departmental Funding
627000 Faculty Departmental Funding
627100 Food Service & Maintenance Departmental Funding
627300 Public Broadcasting Departmental Funding
627400 Public Safety Departmental Funding
627500 Professional Admin. Hourly Departmental Funding
627600 Supervisory Technical Departmental Funding 627700 Temporary/Student Soft Funded Wages
BENEFITS - FUNDED DEPARTMENTAL RESOURCES
628700 Professional Admin. Salary Departmental Funding - Benefits
628800 Senior Officer Departmental Funding - Benefits
628900 Office Professionals Departmental Funding - Benefits
629000 Faculty Departmental Funding - Benefits
629100 Food Service & maintenance Deptl. Funding - Benefits
629300 Public Broadcasting Departmental Funding - Benefits
629400 Public Safety Departmental Funding - Benefits
629500 Professional Admin. Hourly Departmental Funding - Benefits
629600 Supervisory Technical Departmental Funding 629700 Temporary/Student Soft Funded Benefits
SUPPLIES & EQUIPMENT
631900 Expenditure Credit
640100 Misc. Freight
640200 Postage and Delivery - Includes stamps & meter mail
640300 United Parcel Service
640400-641100 Postage and Delivery
645300 Telephone - Long Distance
645400 Telephone - Installation
645600 Telephone - Miscellaneous
645700 Telephone - Service Order Charges
645800 Telephone - Telephone Equipment
645900 Cable TV Service
646200 Cell Phone Expense
646300 Pager Expense
650200-650500 Computer Services - Includes charges for use of computer facilities & Data preparation
651100 Database Access - Includes vendor charges for access to external computer databases.
651200 Computer Services
651500 Consulting Fees
651700 Miscellaneous Networking Software
651902 Network Charges/Res Net 655200-656102 Equipment Repairs& Maintenance - Includes the repair of
equipment, service contracts & preventive maintenance of equipment.
660200-660900 Entertainment and Meeting Expenses - Includes the cost of meals & refreshments for employee meetings
entertaining university guests. If this cost is on the travel expense reports.
662200-662900 Workshop Costs
663200 Teleconferencing Costs
664200 Graduation Costs
665200-666400 Printing & reproduction - Includes cost of printing forms pamphlets & bulletins. Includes duplication costs for
the copy center or other reproduction services.
670200-671000 Honorariums & Professional Entertainment Fees - Includes payments to individuals for honorariums, speaking
fees, & professional entertainment services. Payments to employees of the university must be paid through payroll since they are subject to withholding for income tax.
672200-672900 Outside Services
673000 ARAMARK Contract Service
675300 Employee Scholarships
680100 Classroom Rent
680200-681000 Rentals - Includes the cost of renting office equipment, facilities &
vehicles. Does not include cost of rental vehicle when traveling.
685200 Student Aid - Includes the cost of grants, scholarships or fellowships to students of the University. 685300-686600 Awards and Trophies - Includes cash awards to students & the cost of trophies.
690200-692700 Supplies/Office - Includes the cost of office supplies & office furnishings such as desk pads, waste baskets,
693000-693300 Purchasing MasterCard Program
695300 Indirect Costs
696000 Overhead Recovery
700200-703100 Supplies/Maintenance - Includes the cost of maint. supplies. This does not include the cost of maint.
equipment (See 655200).
706300 Electric - Main Meter
706400 Electric - Other
706500 Gas - Powerhouse
706600 Gas - Other Meters
706700 Gas - Academic
706900 Wood 707000 Solid Waste
707200 General Utilities 730200: 730300-734100 Supplies/Other - Includes the cost of supplies other than office or maintenance. Departments that have
supplies for clinical, laboratory or other specific functions should code these supplies in this category. Includes equipment less than $5,000.
737500 Moving Expense
740200-741100 Travel - Includes the cost of all employees and student travel. Travel expenses for individuals not employees or
students of the University should be included under Professional Services
741200-741900 Conference Fees - Includes fees paid to attend conferences, annual association meetings
& educational course registration fees.
744200-744800 Transportation (taxicab, bus, airplane)
745000-747400 Recruiting Expenses
750200 Advertising - Includes the cost of want ads & classified & direct mail brochures.
750300 Promotional Activities
750400 Trustee Fees - Includes the cost of Trustee Fees paid to Trust Corp.
750500 Subscriptions and Publications - Includes the cost of all types of subscriptions, periodicals & publications.
750600 Professional Fees - Includes payments to individuals & companies not employees of the University for professional services such as auditing, legal & engineering.
750700 Membership Fees and Dues - Includes the cost of University & individual membership fees & dues.
750800 Bad Debts - Includes the cost of uncollectable accounts with the University.
750900 Legal Fees
751000 Bank Fees
751100 Credit Card Fees
751400 Towing Payment
751500 Direct Deposit Fees
751600 CEL Textbook Charges 752000-752800 Insurance - Includes the cost of casualty insurance & bonds
752500 Workers Comp
753900-753901 Other Course Expenses
754000 Other Administrative Expenses - Includes the cost of other administrative or operational expenses not covered another category. .
754300-754301 Interest Expense
754400 Commission Fee
754900 Furnishings - Equipment with a unit cost of less than $5,000 or useful life of less than two years (equipment not capitalized) - see (805200).
775000-775800 Public Broadcasting Network
777000 Public Broadcasting Network
EQUIPMENT & LIBRARY ACQUISITIONS
801000 Movable Equipment to be capitalized ($5,000 or more) (eg. complete computer system, etc.) (no software, except operating systems)
801100 Upgrades (computers; machine or other equipment enhancements)
801200 Title Vehicles (for athletic vehicles please use 3000-113286)
805000 Fixed Equipment (attached to building)
805101 Software Maintenance and Renewals
805200 Equipment not Capitalized (Greater than $1,000 but less than $5,000) (These items will be tagged)
805201 Upgrades/Components for Equip Not Capitalized
805300 Maintenance Contracts
805500 Equipment (Less than $1,000) Not Tagged
805501 Equipment (Less than $1,000) Tagged
805600 Freight, Shipping & Handling Charges
810000-816000 Library Acquisitions
820200-895999 (For Facilities Management Use Only)
896000-898999 (For Use on AUC Internal Orders Only)
EXPENSE TRANSFERS - 9XXXXX
9XXXXXX TRANSFERS FOR ACCOUNTING USE ONLY