GL Accounting List - Full
DEPARTMENT LIST - February 2008
NOTE: This document is available for download in PDF format if you want a hard-copy reference.
DEPARTMENT LIST
GL ACCOUNT NUMBERS
FEBRUARY 2008
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:
5XXXXX Revenue
59XXXX Revenue Transfers
61XXXX-62XXXX Personnel Services
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.
REVENUES - 5XXXXX
TUITION & FEES
G/L ACCT
510200 Tuition and Fees
510300 Admission Fees
510400 Orientation - Stu Fees
510500 Credit by Examination
510600 Correspondence Course Fees
510700 Enrollment Fee
510800 Orientation - Parent Fees
510900 Graduate School Application Fee-On Campus 1
511000 Undergraduate Application Fee-On Campus 1
511100 Student Activity Center - Off Campus
511200 Graduate Fees for Grad School
511300 Program Change Fees-Grad School
G/L ACCT
511400 Late Fees
511500 Beaver Island - Rm & Bd
512100 Tuition - Spring
512200 Tuition - Summer I
512300 Tuition - Summer II
512400 Tuition - Fall
512900 Refund - Tuition and Fees
STATE APPROPRIATIONS
514000- State of Michigan Appropriation
514400
515200- GRANTS
515900
PRIVATE GIFTS
516100 Gifts - Underwriting
516200 Private Gifts
516600 Private Gifts
516700 Private Gifts - Operating
516800 Private Gifts
ENDOWMENT INCOME
517500- Endowment Investment Income
517800
OTHER INCOME
517900 Investment Income
518000 Gain or Loss on Sale - Other Investments
518100 NBD Management Fees
519200 Interest Earned
519300 Other Earnings
G/L ACCT
519400- LOANS
519900
SALES & SERVICES OF EDUCATIONAL ACTIVITIES
520200 Sales Taxable
520300 Sales Non-Taxable
520400 Sale Individual Game (Athletics)
520500 Sales Inter-university
520600 Fees Non-Credit Courses
520700 Refund - Fees Non-Credit Courses
520800 Workshop Fees
520900 Graduation Fees
521000 Fines
521100 Replacement Fees
521200 Miscellaneous Fee
521400 Vending
522200- Sales-Miscellaneous
522600
525200 Display Ad
525300 Class Ad
525400 National Advertising
525500 Subscriptions
526000- ATHLETICS
527900 (FOR ATHLETICS USE ONLY)
534500- AUXILIARY ACTIVITIES -- MOTOR POOL
535800 (FOR MOTOR POOL USE ONLY)
OTHER REVENUE
536000- STUDENT ACTIVITY CENTER
537900 (FOR STUDENT ACTIVITY CENTER USE ONLY)
540200 Cash Over - Cash Short
G/L ACCT
540300 Miscellaneous Income
540400 CEL - Developmental Experience Fee
540500 Check Cashing Fee
540600 Equipment Rental
540700 Charter School Application Fee
541000 Grant/Contract Program Income
545600- PUBLIC BROADCASTING
550500 (FOR PUBLIC BROADCASTING USE ONLY)
555900 Chargeback Cobra
560100- SALES AND SERVICES OF AUXILIARY ACTIVITIES
565900 (FOR AUXILIARY SERVICES USE ONLY)
566000- TELECOMMUNICATIONS RESOURCES
566900 (FOR TELECOMMUNICATIONS USE ONLY)
567000- CENTRAL ENERGY FACILITY RESOURCES
573000 (FOR CENTRAL ENERGY USE ONLY)
566800 Tele-video Classroom Rent
568000 Campus Card Revenue
568100 Travel Card
568200 Video Conf. Troy
CARRYFORWARD BALANCE
599800 Balance Carryforward
599801 Commitment Carryforward
599802 Carryforward Entries after year end close
REVENUE-TRANSFERS
599931- (ACCOUNTING SERVICES ONLY)
599960
COST OF GOODS SOLD
601000- Cost of Goods Sold
609900
G/L ACCT
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.
612000 Subsistence
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, Counselors.
613300 Faculty - Department Chairperson Salaries
613400 Faculty - Summer Salaries
613500 Faculty - Temporary Salaries
G/L ACCT
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
613800 Ttrl/Monitor/Review
613900 Wkshop/Spkr/Prctr
614000 Advising Earnings
FRINGE BENEFITS
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
615300 Faculty - Department Chairpersons Benefits
615400 Faculty Benefits
615500 Faculty - Summer Benefits
615600 Faculty - Temporary - Full time - Benefits
615700 Faculty - Temporary - Part time - Benefits
615800 Graduate Assistants Benefits
615900- Other Benefits
616000
616100 Food Service & Maintenance Benefits
616200 Public Broadcasting Benefits
616300 Public Safety Benefits
616500 Supervisory/Technical Benefits
616600 Hourly Benefits
G/L ACCT
616700 Retirees Benefits
617700 Course Instructor Benefits
OTHER SALARIES - STUDENT & TEMPORARIES
620900 Expenditure Credit
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
OTHER COMPENSATION
623000 Other compensation
623100 Overtime
623200 Shift Differential
623300 Work in Higher Classification
623400 Callback Pay
623500 Wage Recharges
STUDENT ASSISTANTS - WORK STUDY
624200 CWS - College Work Study
624300 MWS - Michigan Work Study
624400 MWSG - Michigan Grad Work Study
G/L ACCT
OTHER BENEFITS - TEMPORARY EMPLOYEES & STUDENT ASSISTANTS
625200 Temporary Employees 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
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 - Benefits
G/L ACCT
SUPLIES & EQUIPMENT
631900 Expenditure Credit
640100 Misc. Freight
640200 Postage and Delivery - Includes stamps & meter mail
640300 United Parcel Service
640400- Postage and Delivery
641100
645200 Telephone
645300 Telephone - Long Distance
645400 Telephone - Installation
645500 Telephone - Premise Visit
645600 Telephone - Miscellaneous
645700 Telephone - Service Order Charges
645800 Telephone - Telephone Equipment
645900 Cable TV Service
646000 Telephone - Watts Line Charge
646100 Telecomm Video Classroom
650200- Computer Services - Includes charges for use of
651000 computer facilities & 651000 Data preparation.
651100 Database Access - Includes vendor charges for access to external computer databases.
651200- Computer Services
651400 Computer Services
651500 Consulting Fees
651700 Miscellaneous Networking Software
651800 McAfee Virus Software
G/L ACCT
651900 Computer Services
655200- Equipment Repairs& Maintenance - Includes the repair of
656100 equipment, service contracts & preventive maintenance of equipment.
660200- Entertainment and Meeting Expenses - Includes the cost of
660900 meals & refreshments for employee meetings & entertaining university guests. If this cost is on the travel expense reports.
661000 Hosting Card
662200- Workshop Costs
662900
663200 Teleconferencing Costs
664200 Graduation Costs
665200- Printing & reproduction - Includes cost of printing forms
666400 pamphlets & bulletins. Includes duplication costs for the copy center or other reproduction services.
670200- Honorariums & Professional Entertainment Fees - Includes payments
671000 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- Outside Services
672900
673100- ARAMARK Contract Service
673600
675200 Employee Tuition Expense - Includes approved tuition charges for employees attending Central Michigan University & other colleges & universities. Limited to six credit hours per semester & twenty-one (21) ours within a twelve (12) month period.
675300 Employee Scholarships
680100 Classroom Rent
680200- Rentals - Includes the cost of renting office equipment, facilities &
681000 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.
G/L ACCT
685300- Awards and Trophies - Includes cash awards to
686600 students & the cost of trophies.
690200- Supplies/Office - Includes the cost of office supplies
692700 & office furnishings such as desk pads, waste baskets, etc.
693000- Purchasing MasterCard Program
693300
695300- Indirect Costs
695900
696000 Overhead Recovery
696100 Phase II, III Auxiliary Chargeback
696200 Reimburse Grant Ctrl.
700200- Supplies/Maintenance - Includes the cost of maint.
703100 supplies. This does not include the cost of maint. of
equipment (See 655200).
706200 Oil
706300 Electric - Main Meter
706400 Electric - Other
706500 Gas - Powerhouse
706600 Gas - Other Meters
706700 Gas - Academic
706800 Water/Sewer
707000 Solid Waste
707200 General Utilities
730200- Supplies/Other - Includes the cost of supplies other than office
734100 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- Travel - Includes the cost of all employees and student travel
741100 Travel expenses for individuals not employees or students of the University should be included under Professional Services
G/L ACCT
741200- Conference Fees - Includes fees paid to attend conferences,
741900 annual association meetings & educational course registration fees.
742200- Lodging
742900
743200- Meals
743900
744200- Transportation (taxicab, bus, airplane)
744800
745000- Recruiting Expenses
747400
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
751200 Textbooks
751300 Research
751400 Towing Payment
751500 Direct Deposit Fees
751600 CEL Textbook Charges
G/L ACCT
752000- Insurance - Includes the cost of casualty insurance &
752800 bonds.
752500 Workers Comp
753900 Other Course Expenses
754000 Other Administrative Expenses - Includes the cost of other administrative or operational expenses not covered in another category.
754200 Loss on Sales of Investment
754300 Interest Expense
754400 Commission Fee
754600 Student Sugg. Program
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).
770200- STUDENT LOANS
774900
775000- Public Broadcasting Network
775900
777000 Public Broadcasting Network
PLANT
781000 Debt Retirement
781500 Bond Insurance Costs
782000 Compensated Absences
EQUIPMENT & LIBRARY ACQUISITIONS
801000 Movable Equipment to be capitalized ($5,000 or more) (eg. complete computer system, etc.) (no software, except DOS)
801100 Upgrades (computers; machine or other equipment enhancements)
801200 Title Vehicles (for athletic vehicles please use 3000-113286.
G/L ACCT
805000 Fixed Equipment (attached to building)
805100 Software
805101 Software Maintenance and Renewals
805200 Equipment not Capitalized (Greater than $1,000 but less than $5,000) (These items will be tagged)
805300 Maintenance Contracts
Equipment (Less than $1,000) Not Tagged
805501 Equipment (Less than $1,000) Tagged
805600 Freight, Shipping & Handling Charges
809500 Amortization Expense - Goodwill
809900 Depreciation Expense
810000- Library Acquisitions
816000
FACILITIES MANAGEMENT
820200- FACILITIES MANAGEMENT
859900 (FOR FACILITIES MANAGEMENT USE ONLY)
9XXXX-TRANSFERS FOR ACCOUNTING USE ONLY