G/L Accounting List - Full

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:

​5XXXXX Revenue
​59XXXX ​Revenue Transfers
​60XXXX ​Cost of Goods Sold
​61XXXX - 62XXXX ​Salaries, Wages, & Benefits
​63XXXX - 7XXXXX ​Supplies
​8XXXXX Equipment​
​9XXXXX ​Expense Transfers

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
​522301 ​Sales-Miscellaneous - Int

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)
​565000 - 565312 ​Athletics Revenue (For Athletics 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)

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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 TRANSFERS

​599931 - 599960
​(For Accounting Services Use Only)

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60XXXX - COST OF GOODS SOLD
601000 - 609900 Cost of Goods Sold

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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)
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

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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
777000 Public Broadcasting Network

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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)
​810000 - 816000 ​Library Acquisitions

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.

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9XXXXX - EXPENSE TRANSFERS
​9XXXXXX ​TRANSFERS FOR ACCOUNTING USE ONLY

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Central Michigan University • 1200 S. Franklin St. • Mount Pleasant, Mich. 48859 • 989-774-4000