DEPARTMENT LIST
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:
Following is a list showing the new GL account numbers with a description of the purpose of each.
REVENUE - 5XXXXX
FEES
| 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
|
TUITION
| 512100 |
Tuition - Spring |
| 512200 |
Tuition - Summer I - Ext
|
| 512300 |
Tuition - Summer II - Ext
|
| 512400 |
Tuition - Fall - Ext
|
STATE APPROPRIATIONS
| 514000 |
State of Michigan Appropriation |
GRANTS| 525200 - 515800 |
Grant Revenue |
PRIVATE GIFTS
| 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
|
| 521000 |
Fines |
| 521100 |
Replacement Fees - Ext |
| 521200 |
Miscellaneous Fees - Ext
|
| 521400 |
Vending - Ext |
| 522200 |
Sales-Miscellaneous - Ext
|
ATHLETICS
526000 - 527998
|
(For Athletics Use Only)
|
AUXILIARY ACTIVITIES -- MOTOR POOL| 534500 - 535800 |
(For Motor Pool Use Only) |
OTHER REVENUE
STUDENT ACTIVITY CENTER
| 536000 - 538255 |
(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
|
PUBLIC BROADCASTING
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 - Inter-University - Int
|
| 562201 - 562256 |
Printing Services Revenue (For Printing Services Use Only)
|
| 562270 - 562281 |
Res Life Sign Shop (For Res Life Sign Shop Use Only)
|
563100 - 563900
|
Bookstore Revenue (For Bookstore Use Only)
|
TELECOMMUNICATIONS RESOURCES| 566000 - 566900 |
(For Telecommunications Use Only)
|
CENTRAL ENERGY FACILITY RESOURCES
| 567000 - 567900 |
(For Central Energy Use Only) |
UNIVERSITY EVENTS| 569100 - 569999 |
(For University Events Use Only) |
59XXXX - REVENUE TRANSFERS
CARRYFORWARD BALANCE
| 599800 |
Balance Carryforward (For Accounting Services Use Only) |
| 599801 |
Commitment Carryforward (For Accounting Services Use Only)
|
| 599803 |
Gift Carryforward (For Accounting Services Use Only)
|
REVENUE TRANSFERS599931 - 599960
|
(For Accounting Services Use Only)
|
60XXXX - COST OF GOODS SOLD
| 601000 - 609900 |
Cost of Goods Sold |
61XXXX-62XXXX - SALARIES, WAGES, & BENEFITS
STAFF SALARIES & WAGES
611000
|
Professional Administrative/Salary - Consists of entry-level & middle management individuals as well as professional staff members both on & off campus.
|
6111100
|
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, Receptionsists, & other office-related positions.
|
611300
|
Professional Adminstrative/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. 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 Offices & 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
|
| 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
|
| 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 |
OTHER COMPENSATION
| 623000 |
Other compensation
|
| 623100 |
Overtime |
| 623200 |
Shift Differential
|
| 623300 |
Work in Higher Classification
|
| 623400 |
Callback Pay
|
| 623500 |
Wage Recharges (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 |
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
|
63XXXX-7XXXXX - SUPPLIES
SUPPLIES
| 631900 |
Expenditure Credit |
| 640100 |
Misc. Freight
|
| 640200 |
Postage and Delivery - Includes stamps & meter mail
|
| 640300 |
United Parcel Service
|
| 640400 - 641100 |
Postage and Delivery |
| 645200 |
Telephone |
| 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 & preventative 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 the cost of grants, scholarships or fellowships to students of the university.
|
| 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, etc.
|
| 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). |
| 706200 |
Oil |
| 706300 |
Electric - Main Meter
|
| 706400 |
Electric - Other
|
| 706500 |
Gas - Powerhouse |
| 706600 |
Gas - Other Meters
|
| 706700 |
Gas - Academic
|
| 706800 |
Water/Sewer |
| 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 employee 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.
|
| 742200 - 742700 |
Lodging |
| 743200 - 743900 |
Meals |
| 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
|
| 751200 |
Textbooks |
| 751300 |
Research |
| 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 by 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 |
8XXXXX - EQUIPMENT*
EQUIPMENT & LIBRARY ACQUISITIONS
801000
|
Movable Equipment to be capitalized ($5,000 or more) (e.g. complete computer system, etc.) (no software, except operating systems)
|
801100
|
Upgrades/Components ≥ $5,000 & extends useful life of original asset (computers; machine or other equipment enhancement). Tag # must be on PO
|
| 801200 |
Title Vehicles (for athletic vehicles please use 3000-113286) |
| 801300 |
Upgrades/Components Equip < $5,000
|
| 805000 |
Fixed Equipment (attached to building) (Asset Class 1100) |
| 805100 |
Software (Equ Bud) (Asset Class 6000) |
| 805101 |
Software Maintenance and Renewals
|
805200
|
Equipment not Capitalized (Less than $5,000) (These items will be tagged) |
805300 |
Maintenance Contracts
|
| 805400 |
Leasehold Improvements |
| 805500 |
Equipment (Less than $5,000) Not Tagged |
| 805600 |
Freight, Shipping & Handling Charges (Greater than $5,000) |
| 805601 |
Shipping/Handling, Freights on Equip Purchases (Less than $5,000) |
FACILITIES MANAGEMENT
820200 - 895999
|
(For Facilities Management Use Only)
|
896000 - 898999
|
(For Use on AUC Internal Orders Only) |
*Please call Kristina Harvell in Accounting Services (x1139) with any questions regarding the use of equipment GLs.
9XXXXX - EXPENSE TRANSFERS
| 9XXXXXX |
TRANSFERS FOR ACCOUNTING USE ONLY
|