UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES

Transcription

1 Postage, Courier, Freight 7021 Postage Costs of stamps and other mailing charges Freight In (Bookstore only) Freight on incoming purchases Freight Out (Bookstore only) Freight on returns Freight Charges This account is used to track freight charges on incoming or outgoing packages (such as couriers). Office Supplies These accounts are used to record the purchase of items for general office consumption Unallocated MasterCard Transactions Clearing account for the procurement card for transactions that have not been reconciled by the cardholder. This account should always be zero, if balances are remaining the budget holder will be contacted by Finance Enviro Deposit 7039 Supplies - Convenience Store Cost of supplies used in the convenience store (plastic ware, paper cups, etc.) 7041 Supplies - General Cost of supplies used for administrative purposes Supplies - Paper Cost of all paper excluding photocopier paper Supplies - Stationery Cost of letterhead, envelopes, etc Supplies - Printing Expenses relating to the printing of forms, brochures and business cards Supplies - Archives Expenses related to the preparation of materials for the archives Supplies - Computer/Printer/Fax Cost of screen cleaner, toner, ribbons and other consumable computer and printer supplies, such as data cartridges, disks or tapes. NOT to be used to record the costs of fixing or upgrading computers or printers Supplies - Photocopier Usage Cost of photocopying Supplies - Field Education Costs associated with the preparation of materials and purchases of supplies for field education purposes Archives - Media Reformatting Expenses related to the reformatting of antiquated media 7050 Supplies - Accommodation Services Expenses related to the provision of accommodation in the residence buildings such as dish soap, hand soap, etc Supplies - Library Costs of purchasing supplies specific to library functions. Page 1

2 Vehicle Repair, Maintenance, Operation The following accounts are used to record expenses related to UNBC mobile equipment. Includes all licensed and unlicensed motorized vehicles (cars, trucks, vans, ATV's, boats, forklifts), non-motorized vehicles (trailers, campers, etc) and vehicle equipment (motors, etc) Vehicle Maintenance Costs associated with regular maintenance costs, like oil changes and tune-ups Vehicle Fuel Fuel expenses for fleet vehicles Vehicle Damage Costs associated with body work Vehicle Repair Costs associated with major repairs Bulk Diesel Fuel 7066 Propane Fuel Waste Management The following accounts are used to record the removal of waste materials from the campus Waste Removal - Biohazard 7082 Waste Removal - Chemical 7083 Waste Removal - Radioactive 7084 Waste Removal - Recycle 7085 Waste Removal - Regular 7086 Waste Removal - Gross Anatomy Health and Safety 7101 Safety Supplies Cost of health and safety items (eg. hard hats, respirators, first aid supplies) Equipment Inspection Cost of external safety inspections of equipment such as fire extinguishers Safety Training Cost of safety training courses (eg. first aid; fire safety) Emergency Medical Transportation 7105 First Aid Supplies - Oxygen 7106 Fire Extinguishers Cost of extinguishers and recharges Emergency Response Planning 7108 Criminal Record Checks 7109 Supplies - Medical Page 2

3 Equipment Maintenance These accounts are used to record the expense of maintaining University owned equipment Equipment Maintenance - Computer Costs associated with the ongoing maintenance of computers. Include the costs of service calls and replacement parts. Do NOT include parts purchased to upgrade a system (such as a new motherboard, more RAM), these should be recorded as minor capital Equipment Maintenance - Photocopier Costs associated with the ongoing maintenance of photocopiers Equipment Maintenance - Scientific Costs associated with the ongoing maintenance of scientific equipment such as autoclaves, microscopes, etc Equipment Maintenance - Printers Costs associated with the ongoing maintenance of printers and scanners Equipment Maintenance - Fax Machines Costs associated with the ongoing maintenance of fax machines Equipment Maintenance - Miscellaneous Expenses related to the ongoing maintenance or repair of other equipment Equipment Maintenance - Audio Visual Costs associated with the ongoing maintenance of audio visual equipment Equipment Maintenance - Research Costs associated with the ongoing maintenance of equipment used in the field for research such as chainsaws, weapons, data loggers, GPS units. Travel - Non-employee These accounts are used to record the costs of travel expenses paid by UNBC for individuals who are not employees of the institution Travel - Students/Speakers/Lecturers To record the cost of travel for speakers or lecturers and in cases where student travel is being paid for or sponsored by a programme Field Education Travel Travel costs associated with teaching students in the field such as van rental. Associated faculty travel costs should be recorded in account Team Travel Travel costs associated with athletic team travel, players only Athletic Registration Fees Tournament fees for athletic teams Non-employee Travel To be used where a programme or department is paying for the travel of a third party to attend a meeting or conference on behalf of the University. Page 3

4 Taxes, Duties, Licenses These accounts are used to record the costs of copyrights and other legalities Licenses & Permits Costs such as operating permits, building permits, gun licenses, etc Software Licensing Used to record the costs of licensing software products for continued authorized use Copyrights Used to record the copyright fees related to photocopying B.C. Online Search Charges For use by Parking Services to record the costs of license plate searches Grants-in-lieu Used to record payment of the annual grant to the City of Prince George Property Taxes To record annual property taxes. Advertisements & Promotions 7181 Advertising & Promotion Costs of ads (newspaper, print media, radio, television) to promote University activities or programs. Costs associated with personnel recruitment advertising are to be recorded in account Donations Donations to other non-profit ventures. Usually used by executive offices only Contributions Contributions to conferences and meetings. Meetings & Events 7201 Meeting Expense Costs to be included here are room rentals and food service. Supplies and photocopy charges associated with material preparation for the meeting should NOT be included in this account Event Expense All additional costs associated with conducting special events such as room rental, food service, stage rental, band rental, public address systems. Printing, supplies and advertising charges should NOT be included in this account Honorariums To record honorariums paid to non-unbc employees. This includes guest lecturers or speakers. Any travel allowances paid should be recorded in account Event Expense - Field Education Costs associated with teaching students in the field. Please note that travel costs for students should be recorded in account 7152 and travel costs for faculty should be recorded in account Page 4

5 Books, Publications, Subscriptions 7221 Interlibrary Loan Charges Fee charged by the library for the use of the interlibrary loan service Printing & Publication Expense Costs of preparing and printing ongoing University publications (eg. calendar) Blueprint & Photo Expense Cost of developing photographs and purchasing film and blueprint materials Subscriptions Cost of subscribing to magazines and periodicals for general departmental use Books & Publications Costs of purchasing reference books and other one time publications Audio Visual Aids/Teaching Materials Purchase of materials used to facilitate academic instruction (overheads, chalk) University Memberships Non-professional university membership fees. Eg. A.U.C.C. membership fees where the "member" is the University (or a department of the University) Electronic Acquisitions Costs for electronic acquisitions in the library Bookbinding Expense Costs for thesis binding. Live Research Specimens These accounts are used to record the purchase and care of live specimens for use in research and teaching Rodents 7232 Fish 7239 Research Animal Care Costs for care such as vet bills and nutrition. Materials & Supplies These accounts are for recording the purchase of consumables Lab Supplies - Chemicals Chemicals only Lab Supplies - Coat Rentals Lab coat rental Lab Supplies - Glassware/Consumables Glassware (e.g. beakers) and other miscellaneous science supplies (e.g. tubing and pipettes) Lab Supplies - Industrial Gases Gas cylinder rentals and fills Lab Supplies - Other Miscellaneous lab supplies (filters, testing paper, etc) and stock purchased for use in the greenhouse. NOT to include purchases for goods best described as equipment GIS Lab Services 7247 Research Supplies Supplies used in the field such as rope, shovels, tarps, flag tape, etc Fitness Centre Supplies Purchase of supplies for fitness centre Uniforms/Coveralls Costs of cleaning and repair for uniforms and coveralls Linen Cost of replacement for housing linens Dendrology Lab Services 7253 External Lab Services Laboratory services from suppliers external to UNBC Research Supplies - Data 7256 Laboratory Charges Other internal laboratory charges CATI Lab Services Page 5

6 7258 SSRL - Services Page 6

7 Planning & Development These accounts are used to record meeting costs and other expenses related to the following activities Course Development 7262 Programme Development 7263 Strategic Planning Such as 5 year capital plan, academic visioning initiative. Other Costs & Charges These accounts are used by Accounting Services to record the costs of conducting business Bank Service Charge Bank fees for providing general services Discounts Lost Vendor discounts not taken Bad Debt Expense Cost of uncollectable accounts receivable Unrealized Gains/Losses Unrealized gains or losses incurred on University investments in commercial paper Cash - Over/Short Cash discrepancies in petty cash funds and tills Overhead Charge/Recovery Administration fees incurred by BCFCSN and other contract grant holders Exchange Gain/Loss Exchange difference on foreign currency Insurance Costs of insuring University property and providing business coverage on personal vehicles Gain/Loss on Asset Disposal Miscellaneous Expenses Other expenses not included in other categories Internet Service Provider Charges 7282 Laundry Cleaning of uniforms, towels, linens, etc Interdepartmental Admin O/H 7284 Miscellaneous Expenses This account is available only for budgeting purposes. Please contact Finance for assistance in determining an appropriate account code Towing Expense 7287 Recognition and Remembrance Costs for sending flowers, cards, gifts for guest speakers, etc. Page 7

8 Minor Equipment - Non-capital These accounts record the purchase of nonconsumable, non-capital assets. Assets recorded here will have an individual value of less than $1, Furnishings Items such as chairs and bookshelves Office Equipment Items such as calculators, label makers and transcribers Computer Software Single use software Computer Equipment Items such as keyboards or mice, or upgrades such as RAM Printers/Scanners Small printers and/or scanners Equipment - Other All equipment that does not fit in other categories. Do NOT include consumable items, please see accounts listed under "Materials and Supplies" Research Equipment Items such as chain saws, weapons, data loggers, GPS, etc used in the field for research. Do NOT include consumable items, please see accounts listed under "Materials and Supplies" Small Tools Power tools and other small tools Audio Visual Equipment Items such as speakers, microphones and projectors Communication Equipment Items such as telephones, pagers, blackberrys, radios Photography Equipment Items such as cameras, lenses, video equipment Scientific Equipment Items such as burners, small refrigerators, etc. Do NOT include consumable items, please see accounts listed under "Materials and Supplies". COGS - Bookstore/Copy Services These accounts are used by the Bookstore and Copy Services only to record the cost of goods sold COGS - Text New 7412 COGS - Text Used 7413 COGS - Trade 7414 COGS - General Merchandise 7415 COGS - Services 7416 COGS - Inventory Obsolescence 7417 COGS - Inventory Loss 7418 COGS - Restocking Fee 7419 COGS - Freight In Text 7420 COGS - Freight Out Text 7421 COGS - Freight Out Web 7422 COGS - Paper 7423 COGS - Image Charges 7525 COGS - Regalia Rental - Service 7526 COGS - Regalia Rental - Maintenance Page 8

9 COGS - Central Stores These accounts are used by Central Stores only to record the cost of goods sold: 7431 COGS - Letterhead 7432 COGS - Toner 7433 COGS - Student Labs 7434 COGS - Postage 7435 COGS - Business Reply COGS - Telecommunications These accounts are used by Telecommunications only to record the cost of goods sold: 7438 COGS - Calling Cards 7439 COGS - Toll Free Service 7441 COGS - Mobile Communications 7442 COGS - Telephone Rental & Service 7443 COGS - Telephone/Fax Long Distance 7444 COGS - Moves/Adds/Changes 7445 COGS - PRI/Trunk Lines 7446 COGS - Audioconferencing 7447 COGS - Videoconferencing 7448 COGS - Facsimile Rental & Service 7449 COGS - Regional BRI COGS - Laboratory These accounts are used by the Labs only to record the cost of goods sold: 7450 COGS - Lab Supplies C.O.G.S. - Conference / Fitness These accounts are used by Conference Services and the Fitness Centre only to record the cost of goods sold COGS - Event Insurance 7466 COGS - NSC Concession 7467 COGS - Facilities Rental 7468 COGS - Booth Rental 7469 COGS - Equipment Rental 7471 COGS - A/V Rental 7472 COGS - A/V Repair 7473 COGS - A/V Production 7474 COGS - Food/Liquor 7475 COGS - Personnel 7476 COGS - Janitor Services 7477 COGS - Copy Services 7478 COGS - Parking Services 7479 COGS - Building Maintenance 7480 COGS - General Merchandise 7481 COGS - Laundry 7482 COGS - Cleaning Supplies 7483 COGS - SOCAN Fees 7484 COGS - Conference Management 7485 COGS - Client Disbursements 7486 COGS - Course Fees Page 9

10 Occupancy Rental, Lease, Maintenance 7511 Occupancy Lease Rental charges for off-campus facilities Maintenance Chargeback Departmental chargeback to allocate the cost of maintaining University facilities Gymnasium Rental Rental charges for off-campus gym. Equipment Rental These accounts record the cost of short term rentals of equipment from external sources Rental Vehicle Damage Costs levied to repair damage to rented vehicles, including insurance deductible Equipment Rental - Other Costs of renting equipment such as photocopiers, radios, welders, etc Computer Rental To record the costs associated with short term rentals of desktop or laptop computers or printers Audio Visual Rental Costs of renting audio visual equipment Pager Rental Costs of renting pagers Research Vehicle Rental Costs of renting vehicles for purposes of research travel. Fees These accounts record all non-professional fees charged by external parties Consulting Fees To record the fees charged for services rendered by third parties. Expenses should be recorded in account Management Fees 7563 Pension Plan Administration Fees paid for investment and custodial services on the pension plan Employee Assistance Program Expenditures related to providing the services in the E.A.P Evaluations Fees paid to consultants for fair market assessments of donated items Nisga'a - Programme Delivery All expenditures incurred in the delivery of the First Nations programme - Nass Valley Co-op Subsidy 7568 Principal Wages Wages of the principal of a research grant. This account is to be used only by researchers who collect a wage from their grant Third Party Teaching Contracts To record the payment to third parties (not individuals) for academic instruction services Fees - Research Subjects Fees paid to research subjects for their participation Regional Campus Agreements To record the costs associated with UNBC space requirements at the regional colleges Research Awards To record research awards to non-unbc personnel. Student awards are to be recorded in account Course Director Fees - NMP Used to record course director fees in the Northern Medical Program. Page 10

11 7575 Clinical Faculty Payments Used to record payments to clinical faculty in the Northern Medical Program Practicum Supervision - Fees Used to record the fees paid to practicum supervisors Practicum Supervision - Expenses Used to record the expenses reimbursed to practicum supervisors Referees and Officials Used to record the costs of providing referees and other officials for home games Consulting Expenses Used to record the expenses reimbursed to contractors Funding Agreements Used by Research Accounting for encumbrance purposes only. Professional Fees These accounts record fees charged for professional services Accounting / Auditing Fees Fees paid to external accounting firms for accounting advice and auditing Collection Fees Fees paid to external parties for outstanding debt collection Legal Fees 7584 Process Server 7586 Program Reviews Fees paid to external reviewers Legal Settlements 7589 Internal Staff Support Services Fees charged to the NSC. Facility Repairs, Maintenance These accounts record the cost of on-going maintenance and repairs to University occupied buildings Warehouse Maintenance Regularly scheduled maintenance Mechanical Maintenance Regularly scheduled maintenance Electrical Maintenance Regularly scheduled maintenance Structural Maintenance Regularly scheduled maintenance Building Controls Maintenance Regularly scheduled maintenance Elevator Maintenance Regularly scheduled maintenance Emergency Repair Mechanical To record separately the costs of emergency repairs Emergency Repair Electrical To record separately the costs of emergency repairs Emergency Repair Structural To record separately the costs of emergency repairs Janitorial Services 7621 Security Services 7622 Parking Lot / Road Maintenance 7623 Snow Removal 7624 Key / Locksmith Costs 7625 General Building Repairs To record costs of repairs to the building, such as drywall, painting, carpet replacement Operating Costs To record the ongoing maintenance costs for the buildings Signage 7628 Locker Maintenance 7629 Moving Expenses To record all costs of moving offices and other functional space within the University Renovations and Alterations To record costs of non-capital renovations to space. Page 11

12 Grounds / Greenhouse Stock These accounts record the cost of maintaining University grounds and vegetation. These accounts should not be used to record the cost of greenhouse supplies or stock purchased for use in teaching or research (see account #7245) Groundskeeping Cost of equipment, supplies and contractor Nursery & Greenhouse Stock Utilities These accounts record the costs of utilities in University occupied buildings Hydro Charges for electrical power consumption Water / Sewer Charges for water and sewer service Natural Gas Charges for natural gas consumption Television Services 7665 Carbon Offset Credits Phone, Fax & Telecomm. These accounts record the cost of providing telecommunication services Telephone Rental & Service Charges for the monthly rental of phones Telephone & Fax Long Distance Charges for long distance calling Toll Free Service Charges for use of toll free lines Videoconferencing Charges for videoconferencing Audioconferencing Charges for audioconferencing Facsimile Rental & Service Charges for facsimile rental and service Internet Access Charges paid to internet service providers Mobile Telecommunications Charges for mobile phones, blackberrys and radios Telephone - Moves/Adds/Changes Charges for moves, adds and changes to internal service lines Telephone - PRI/Trunk Lines Charges for the rental of telephone trunk lines (main campus) Telephone - Regional BRI Charges for the rental of the regional telephone lines (conference lines for regional campuses) Telephone - Business Line Rental / Usage Charges for the rental of the business line (main lines to the regional campuses and the regional and local fire panels). Interest, Insurance & Other Charges These accounts are used by Accounting Services only to record interest charges on debt Interest Expense Short Term 7712 Interest Expense Long Term Debt Servicing - Principal These accounts are used by Accounting Services only to record the principal payments made on long term debt Sinking Fund Payments 7815 Capital Lease Payments Page 12

13 Scholarships, Fellowships & Bursaries These accounts are used by Student Services only to record payments made to University students Student Assistance Used to record student assistance payments Scholarships & Bursaries Used to record the payment of scholarships and bursaries Regional Tuition Scholarship Used to record grant given to employees taking courses at regional college campuses Student Grants Used to record reimbursed travel expenses, conference fees or for grants/allowances given to students Scholarship - Senior / Other Used to record tuition waiver for senior citizens Tuition Waivers - Students Used to record waivers of tuition for students Research Grants - Students Used to record research grants given to students Interest Only Waiver Used to record the waiver of fees for students with interest only status. Travel These accounts record the cost of travel by University employees only. Please note that the use of any of these codes must be accompanied by the unique LOCN code assigned to the employee Travel - Liaison To record the travel costs of the University Liaison officers or others travelling in that capacity Travel - Regional To record the costs of travelling to the regional offices for meetings or other business Travel - Conference To record the costs of travelling to conferences Travel - Field Trips 7914 Travel - Fundraising To record the costs of taking trips where the purpose is for fundraising or campaign promotion Travel - Meeting To record the costs of travelling to meetings outside of the regions Travel - Research To record costs associated with field research Travel - Field Education To record the travel costs of University employees accompanying students on field trips (airfare, accommodation or meals) Travel - Professional Development To record the costs of travelling to seminars and training courses for the purpose of professional development Travel - Course Delivery To record the costs of faculty members travelling to regional campuses to teach Travel - Coaching Staff To record the costs of travel for coaching staff Travel - Recruitment To record the costs of travel associated with direct recruitment of students and athletes. Page 13

14 7943 Travel - Local To record the costs of local travel. Page 14

15 Recruitment These accounts record the costs associated with interviewing and hiring employees. These accounts are used by Human Resources only Candidate Travel All costs of bringing applicants to an interview Relocation Expense Any relocation expenses reimbursed to an employee or paid directly to a moving company. Please note that the use of this code must be accompanied by the unique LOCN code assigned to the employee Relocation Expense - T4A Any relocation assistance (lump sum) paid out to an employee. Please note that the use of this code must be accompanied by the unique LOCN code assigned to the employee Recruitment Advertising All expenses related to recruiting faculty and staff Internal Promotion All expenses related to human resource communication initiatives targeted to existing personnel. Labour Relations These accounts record the costs associated with negotiating and administering collective agreements Negotiations Includes cost of travel and meetings Arbitration Includes cost of professional arbitrator, travel and meetings Collective Agreements Costs of printing Other Agreement Costs Professional Development These accounts are used to record the education and training of employees. Please note that the use of any of these codes must be accompanied by the unique LOCN code assigned to the employee Award Program President's Award for Service Excellence and Creative Initiatives Conference Fees Cost of attending a conference P.D. - Staff Professional development fees for nonfaculty employees P.D. - Faculty Faculty professional development allowance as defined in the faculty handbook (includes course fees and memberships) Professional Memberships Professional membership fees of nonfaculty employees Training / Courses Costs of courses and training programmes for all employees Accreditation 7940 Teaching & Excellence Award Used for budgeting only Merit Awards Used for budgeting only Recruitment and Retention Awards Used for budgeting only. Page 15

16 Other These accounts are used by the Finance Department only External Cost Recovery 7999 Contingency This account is used for budgeting purposes only Amortization 9701 Fund Deductions Page 16

17 Capital Furniture These accounts record the purchase of capital assets. Assets of a capital nature have a unit value in excess of $1, Capital Furniture - Office Items such as desks or filing cabinets Capital Furniture - Library Items for the general library such as carrels and bookshelves Capital Furniture - Laboratory Items for the laboratory like lab stools Capital Furniture - Classroom Tables, chairs, lecterns for classrooms Capital Furniture - Meeting Rooms Tables, chairs, whiteboards, etc. for meeting rooms Capital Furniture - Common Areas Couches, etc. placed in lounge areas Capital Furniture - Residences All furniture purchased for the residences Capital Furniture - Other All furniture items that don't fit in the categories above. Capital Equipment These accounts record the purchase of capital assets. Assets of a capital nature have a unit value in excess of $1, Capital Equipment - Office Items such as paper shredders or transcribers Capital Equipment - Library Items such as microfiche readers and other library specific equipment Capital Equipment - Scientific Equipment used in laboratories and field research such as microscopes, autoclaves, generators and analysis equipment Capital Equipment - Computer Includes monitors, desktops and laptops Capital Equipment - Audio Visual Includes overhead projectors, TV's, VCR's and equipment purchased for the dynacom system Capital Equipment - Telecommunications Includes telephones and all equipment purchased for the telephone system Capital Equipment - Fax Machines 8240 Capital Equipment - Printers/Scanners Includes all desktop and network printers and/or scanners that meet the capital criteria Capital Equipment - Mobile For the purchase of all licensed and unlicensed motorized vehicles (trucks, cars, vans, ATV's boats, forklifts, etc), nonmotorized vehicles (trailers, campers, etc) and vehicle equipment (motors, etc) Capital Equipment - Kitchen/Servery All equipment purchased for use in the kitchen (such as ovens, microwaves, dishwashers, mixers, etc) Capital Equipment - Other To be used for equipment that does not fit into the categories above (fitness centre or facilities equipment for example) Capital Equipment - Daycare 8280 Capital Equipment - Parking 8285 Capital Equipment - Photography Includes large still cameras, digital cameras, lenses. Page 17

18 Other Capital 8260 Capital - Library Books 8265 Capital - Periodicals/Continuations 8270 Capital - Collections Land These accounts record the fair market value of purchased or donated land Land Building & Construction These accounts are used to record work-inprogress expenditures related to the capital construction project only Sub Architect 8812 Architect Fees 8813 Site Services 8814 Planning and Design 8815 Building and Construction 8816 Insurance and Permits 8817 Landscaping 8818 Project Management 8819 Project Management Disbursements 8820 Architect Disbursements 8821 Mechanical Upgrades and Renovations 8822 Electrical Upgrades and Renovations 8823 Architectural Upgrades and Renovations 8824 Millwork/Cabinetry/Hardware 8825 Consultant Fees 8826 Consultant Disbursements 8827 Betterments 8828 Legal Fees Page 18

19 Transfers These accounts are used to record transfer between University funds Transfer to General Operating 9102 Transfer to Sponsored Research 9103 Transfer to Specific Purpose 9104 Transfer to Ancillary 9105 Transfer to Capital 9106 Transfer to Appropriated 9107 Transfer to Carryforward 9108 Transfer to P.D. Reserves 9109 Transfer to Endowment 9110 Transfer to Faculty Start Up 9111 Transfer to Internal Research Funds 9112 Transfer to NMP 9201 Transfer from General Operating 9202 Transfer from Sponsored Research 9203 Transfer from Specific Purpose 9204 Transfer from Ancillary 9205 Transfer from Capital 9206 Transfer from Appropriated 9207 Transfer from Carryforward 9208 Transfer from P.D. Reserves 9209 Transfer from Endowment 9210 Transfer from Faculty Start Up 9211 Transfer from Internal Research Funds 9212 Transfer from NMP Page 19