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Expenses

 
Account Description Detailed Description
500000 Expenses Used for budgeting purposes only, not actual accounting transactions.
511002 Salaries - Regular -Benefited Should be used for all permanent full-time or part-time support staff.
511005 Staff Overload Should be used for overload payments made to staff.
511060 Vacation and Sick Accrual Used to record change in the vacation and sick leave liability at fiscal year end.
512005 Salaries - Other Other salary payments including: student assistants, temporary part-time support staff, Federal Work Study program, employee awards, terminate/leave pay, and sick leave payments.
512015 Unassigned Payroll Used to temporarily post payroll expenses to the general ledger that do not have an appropriate fund or project at the time of payroll compensation.
512020 Salaries-Other-Participant Sup Used to pay stipends on sponsored agreements that will only allow F&A on participant costs.
513005 Temp-Salaries-NonBenefited Should be used for all temporary full-time or part-time staff and faculty that are not entitled to benefits.
513020 Temp-Sal-NonBen-Participant Sup Used to pay stipends on sponsored agreements that will only allow F&A on participant costs.
514005 Overtime Should be used for overtime payments for services performed beyond forty hours a week for those employees subject to the Fair Labor Standards Act.
515005 Salaries - Faculty Should be used for personnel employed in a faculty role, whether in teaching, research, or public service.
515010 Faculty Overload To be used for overload payments to faculty.
516005 Disability Insurance
516010 EERC Vacation/Sick Leave
516015 Employee Assist Program
516020 Employee Tuition Waivers
516030 Federal Health Insurance
516035 Federal Life Insurance
516040 Federal Retirement
516050 Great West Life Retirement
516055 Health Insurance
516056 Health Insurance GRA GTA GSA
516060 HMO Insurance
516075 Life Insurance
516080 Medicare
516085 Oasis
516160 Risk Management Premium
516170 Social Security
516175 State Retirement
516190 Teacher Insurance & Retirement
516200 TIAA/CREF
516205 Unemployment Insurance
516210 Workers Comp Premium
516215 Fringes-Unassigned
516220 Other Payroll Taxes
517005 Salaries - Graduate Assistants Should be used for stipends/salaries of graduate assistants employed by the institution.
521005 Registration Fees Used for direct payment to sponsors for conference and training seminar registration fees, attended by employees and students. See account 611020 for registration fees for non-employees.
521010 In State - Air Transportation Used for reimbursements to employees for commercial airline expense and payments to travel agencies for airline travel when the point of destination is within the state of ND.
521015 In State - Lodging Used for reimbursements to employees for lodging in ND at the in-state rate.
521020 In State - Meals Used for reimbursements to employees for meals at the in-state per diem rate.
521030 In State - Vehicle Mileage Used for reimbursements to employees for mileage at the in-state mileage rate.
521035 Meals Taxable Used for reimbursements to employees for meals incurred during in-state or out-of-state travel in which no overnight stay is involved and foreign travel when the rate is over the non-taxable allowance.
521045 Motor/Aircraft Pool Used by departments to pay for using the state's motor pool or campus's aircraft pool.
521050 Moving - Nontaxable Used to reimburse moving expenses to new employees that will not be considered taxable income to the employee.
521055 Moving - Taxable Used to reimburse moving expenses to new employees that will not be considered taxable income to the employee.
521065 Other Transportation & Misc Ex Used for reimbursements to employees for personal airplane mileage and reimbursements for miscellaneous travel expenses allowed by campus policies.
521070 Out of State-Air Transportation Used for reimbursements to employees for commercial airline expense and for payments to travel agencies for airline expense when the point of destination is outside the state of ND.
521075 Out of State - Lodging Used for reimbursements to employees for lodging out of state at the amount of actual expense.
521080 Out of State - Meals Used for reimbursements to employees for meals incurred out-of-state, at the per diem rate applicable to the destination.
521090 Out of State - Vehicle Mileage Used for reimbursements to employees at the out-of-state rate for mileage incurred outside the state of ND.
521095 Recharge - Travel Used by recharge centers only.
521105 Travel - Students Used to pay student travel expenses, departmental expenses for student field trips, including team travel for the athletic department and expenses for chaperones accompanying the students.
531005 Data Processing Supply - Misc. Should be used for the purchase of supplies and accessories to be used with the operation of a computer system. Examples include: ribbons, blank diskettes & CD-ROMs, laser printer cartridges, mice, keyboards.
531015 Software/Licenses Over $5,000 This account is used for the purchase of computer programs costing >$5,000 that will be added to the equipment records.
532010 Athletic Supplies Used for the purchase of athletic supplies.
532015 Audio Visuals Used for the purchase of microfilm, microfiche, cassettes, records/albums, and slide duplication.
532020 Books Used for the purchase of books by the Library, or other departments when the books are not for general office usage.
532045 Films/Video Used for purchasing films and videotapes. This can also be used for developing films from cameras.
532050 Instructional Supplies Used for the purchase of supplies that are used in a classroom or teaching environment. Supplies purchased for use in an office should be coded to Acct 536015.
532060 Lab Supplies Used for purchase of expendable supplies for labs.
532061 Chemical and/or Biological Sup
532065 Maps & Plats
532070 Microfilm Supplies
532075 Multimedia Supplies
532080 Nursing Supplies
532085 Periodicals Used when paying for subscriptions to newspapers, magazines, journals, yearbooks, indexes, and cumulative series, that are intended to be utilized in a teaching environment.
532090 Library Continuations Used for the purchase of a series of published material from an organization or society, where each volume is published individually, over an undefined span of time.
532091 Library Approval Plans Used for the purchase of monographic titles covered by a specific predefined subject oriented approval plan.
532095 Photography Supplies
532100 Publications Used for the purchase of a series of published material from an organization or society. Also, used for costs incurred in the publication of an article and reprint of such article.
532101 InterLibrary Loan/Publications Used for interlibrary loans and for costs incurred in the publication of an article and reprint of such article.
532105 Purchasing Cards
532110 Recharge-Instructional Supply Used by recharge centers only.
532115 Reference Materials
532120 Research Supplies/Materials Used for supplies used in research settings, online database searching, including the cost of various databases and annual subscription fee which pays for the operating manuals and also authorizes access to the various databases.
532121 Electronic Resources Used for online database searching and subscription fees. May also be used for materials from the proceedings of a conference.
532130 Subscriptions Should be used when paying for newspapers, magazines, journals where the subscription is used in the operation of an office.
532145 Video Audio Cassettes/Tapes Used for the purchase of prerecorded video or audiotape for use in instruction or the library.
533005 Banquet and Meeting Food & Bev General account. Used to pay meal and snack expenses in the recruitment of new employees, staff retreats, hosting official guests, or refreshments at meetings. Should also be used for room rental for conferences and meetings.
533010 Clothing General account.
533015 Smallwares General account. Used for dishes & utensils, small appliances and other food service items.
533025 Food Supplies General account. Used only by food service to purchase food for resale.
533040 Interdepartmental- Smallwares Used only for charges from other departments, this account is a clearing account, not used by Recharge Centers.
533045 Interdepartmental- Uniforms & Linens Used only for charges from other departments, this account is a clearing account, not used by Recharge Centers.
533065 Uniforms & Linens General account. Used for purchase of uniforms and table linens. Cleaning of these items should be coded Acct 621275.
533070 Uniforms & Linens - Interdept. Duplicate account to #533062 above. Do not use.
534020 Building Supplies General account.
534025 Custodial Supplies Detail account.
534030 Electrical Supplies Detail account.
534035 Equipment Repair Parts Detail account.
534040 Fuel & Oil - Vehicle General account.
534045 Hardware & Bldg Supply Detail account.
534050 Interdepart-Sanitation Used only for charges from other departments, this account is a clearing account, not used by Recharge Centers.
534065 Landscaping & Ground Supplies General account.
534070 Maintenance Supplies General account.
534105 Paint Detail account.
534110 Part Supplies Detail account.
534115 Plumbing Supplies Detail account.
534120 Recharge-Fuel and Oil Vehicle Used by recharge centers only.
534145 Sanitation Supplies Detail account.
534155 Shop Supplies General account.
535025 Farm & Livestock Supplies Detail account.
535045 Other Supplies General account.
535050 Name Tags, Bus Cards, ID Cards Detail account.
535055 Plaques & Trophies Detail account. Used to pay for certificates, plaques, trophies, ribbons, or some other non-cash item to confer or bestow on an individual or organization for special achievement.
535060 Promotional Supply Detail account. Used to pay for items purchased for a promotional purpose. (Ex. pens or other trinkets imprinted with the campus logo).
535080 Seed, Feed & Fertilizer Supplies Detail account.
535090 Veterinarian Supplies Detail account.
535105 Tool Crib (EERC) Recharge
535110 Recharge - Facilities Supplies
536015 Office Supplies Used for the purchase of supplies that are used in the operation of an office. If used in a classroom or teaching environment, use account 532050.
536020 Paper Products Used for purchase of paper, letterhead, envelopes, etc. used in the operation of an office.
536025 Recharge -Paper Used by Recharge Centers only.
536030 Recharge -Office Supplies Used by Recharge Centers only.
541005 Bulk Mailing Charges
541015 Postage or P.O. Box Rental
541020 Postage Due
541025 Postage Meter
541030 Postage Stamps
541035 Recharge - Mailing Services Used by recharge centers only.
542010 Copier Supplies Used for copier toner, parts, and small accessories.
542025 Printing Used when typesetting or other design work is necessary to create a master copy and reproduce the master copy to create the end product.
542030 Copies/Duplicating Used when paying fees for the use of photocopy machines that are billed based on usage.
542040 Recharge -Copying Used by Recharge Centers only.
542045 Recharge -Printing Used by Recharge Centers only.
551005 Computer Equipment under $5000 Detail account.
551020 Other IT Equipment under $5000 General account. Used if detail is not needed.
551025 Printer Equipment under $5,000 Detail account.
551030 Recharge-IT Equip under $5000 Used for recharge centers only.
551035 Telecomm Equip under $5000 Detail account.
552005 Office Equipment under $5000 Detail account.
552010 Athletic Equipment under $5000 Detail account.
552015 Audio Visual Equip < $5000 Detail account.
552020 Maint/Construction Equip<$5000 Detail account.
552025 Musical Equip under $5000 Detail account.
552030 Other Equipment under $5000 General account - if detail is not needed.
552035 Vending/Food Equip under $5000 Detail account.
552095 Recharge-Equip under $5,000 For recharge center use.
552999 Oth Equip >750<5000 - NDSU ONLY
561005 Asbestos Abatement and Removal
561010 Coal
561015 Electricity
561020 Heating Oil
561030 Natural Gas
561035 Radio/Hazard Waste Disposal
561040 Recharge-Waste Disposal/Landfi
561060 Waste Disposal and Landfill
561070 Water and Sewer
571005 Collision & Comprehensive Detail account. Used for insurance premiums on motor vehicles and air crafts. This would include the bodily injury, property damage, uninsured motorist, and personal injury protection coverage associated with these vehicles.
571010 Fidelity Insurance Detail account. Used for insurance premiums on employee bonds or comprehensive crime coverage.
571015 Liability Insurance Detail account. Used for insurance premiums for professional liability, errors & omissions, student travel liability, and comprehensive general liability policies.
571020 Other Insurance General account. Used if detail is not needed.
571025 Property Insurance Detail account. Used for insurance premiums on real and personal property, except motor vehicles and aircraft, owned or leased by the Campus.
571030 Risk Management Premiums Detail account. Used for risk management premiums paid annually to OMB.
581005 Aircraft Rental - Operating Lease Use if an operating lease agreement is in place.
581015 Equip Rental-Operating Lease Use if an operating lease agreement is in place.
581020 Equipment Rental Use for short-term rentals where no operating lease is in place. (Ex. Renting heavy duty equipment for a project.)
581025 Equipment-Capital Lease-Interest Should be used for the interest amount of the capital lease payment.
581030 Equipment-Capital Lease-Principal Should be used for the principal amount of the capital lease payment.
581035 IT Equip-Capital Lease-Interest Should be used for the interest amount of the capital lease payment.
581040 IT Equip-Capital Lease-Principal Should be used for the principal amount of the capital lease payment.
581045 IT Equip Rental-Operating Lease Use if an operating lease agreement is in place.
581055 Office Equipment Rental Use for short-term rentals where no operating lease is in place.
581060 Other Rental Use for short-term rentals where no operating lease is in place. (Ex. renting tables & chairs for an event.)
582005 Booth & Room Rental Use for short-term rentals where no operating lease is in place. (Ex. renting booth space at a conference.)
582030 Building Rental - Operating Lease Use if an operating lease agreement is in place.
582035 Land Rental - Operating Lease Use if an operating lease agreement is in place.
582040 Building Capital Lease - Interest Should be used for the interest amount of the capital lease payment.
582045 Land Capital Lease - Interest Should be used for the interest amount of the capital lease payment.
582050 Building Capital Lease - Principal Should be used for the principal amount of the capital lease payment.
582055 Land Capital Lease - Principal Should be used for the principal amount of the capital lease payment.
591025 Maintenance Agreements Used for payments on contracts for regular repair and maintenance on plant assets. (Ex. Xerox copy machine contracts.) This account could be used for warranty costs that are separately identified. These expenditures would not be added to the book value of the asset.
591035 Recharge - Capitalized Repairs Not used. If truly a capitalized repair, see Accounting personnel for assistance, used by recharge centers only.
591040 Recharge-Deferred Maint Repair Used by recharge centers only.
591045 Recharge - Repairs Used by recharge centers only.
591070 Repairs IT Used for repairs of IT equipment.
591090 Repair Services Capitalized Not used. If truly a capitalized service, see Accounting personnel for assistance.
591095 Repair Services Noncapitalized Used for expenditures incurred to maintain a plant asset in its normal state of operation.
591100 Repair Supplies Capitalized Not used. If truly a capitalized supply, see Accounting personnel for assistance.
591105 Repair Supplies Noncapitalized Should be used for expenditures incurred to maintain a plant asset in its normal good state of operation and do not extend the asset's useful life. (Ex. replacement or repair of floor covering or roofs, reconditioning by replacing small parts, painting, or regular maintenance costs.) Expenditures will not be added to the plant asset's book value.
602005 Cellular Phones Used to for cellular phones and use charges.
602010 Fax Charges Used to pay for the use of a fax machine.
602015 ITD Services Used to pay for services purchased from the State ITD.
602020 Long Distance Used for long distance telephone charges.
602025 Line Charges Used for paying monthly line charges for telephone services (not including long distance charges -see account 602020), and paying for telegram services. This account should be used for other miscellaneous telephone expenses such as installation, maintenance, and fees for changes in services.
602030 Recharge - Line Charges Used by recharge centers only.
602035 Recharge -Long Distance Used by recharge centers only.
602040 Recharge - Paging Used by recharge centers only.
602045 Recharge - Voice/Data Used by recharge centers only.
602050 Recharge - Tele Service Order Used by recharge centers only.
602055 Recharge - Tele Repair Order Used by recharge centers only.
602070 Voice/Data Telephone Service Used by Residence Halls for student expense related to voice/data service.
611010 Dues & Memberships Used for expenses related to the professional development of staff and faculty. Includes memberships in professional societies or organizations. For additional guidance see :NDCC 54-06-34 NDCC 54-06-34 and OMB Policy 209 OMB Policy 209
611020 Professional Development Used for expenses related to the professional development of staff and faculty. Used for payments for conference and training seminar registration fees for non-employees - see 521005 for employees and students.
621020 Advertising Services-Radio Detail account. Should be used for payment of public notices, announcements, want ads, and similar expenses.
621025 Advertising Services-TV Detail account. Should be used for payment of public notices, announcements, want ads, and similar expenses.
621030 Advertising Services-Print Detail account. Should be used for payment of public notices, announcements, want ads, and similar expenses.
621035 Advertising Services-Other General account. Use if detail is not needed.
621050 Athletic Guarantees Used to make payments to other colleges and universities as guarantees that home sporting events will not be canceled.
621055 Athletic Officials/Game Person Used for paying individuals for officiating sporting events.
621060 Awards, Rewards, Prizes Should rarely be used. Employee awards should be paid on a time slip through the Payroll Office using Account 512005. This Account should not be used on grant and contract funds unless specifically approved in the agreement.
621065 Bad Debt Used to establish and adjust the allowance for doubtful accounts/notes at fiscal year-end. NSF checks returned from the bank can also be written off with this Account.
621070 Bank Fees Used to record bank or trustee handling fees or service charges.
621071 Credit Card Fees Used for credit card service/processing fees.
621075 Book Binding Used for expenses incurred in binding or rebinding books, periodicals, publications, and other instructional material.
621080 Collection Expense Used to pay collection agencies for pursuing old receivables.
621100 Contract Services General account. Used to pay for operating services under contract. (Ex. temp agencies)
621120 Custodial and Maintenance Cont used to pay for custodial and maintenance service under contract. (Ex. pest control, HVAC controls service, janitorial services.)
621145 Film Processing Used for developing film into pictures, slides or disks.
621150 Freight & Express Used for payments to freight companies for transporting an item to a particular destination. This can include overnight mail service. It can also be used for shipping/freight charges on items purchased by the campus. Exceptions: freight for capitalized equipment purchases should be included in the equipment account used to acquire the item(s), freight on merchandise purchased for resale should be coded Account 651150.
621160 Group Concession Payments Used when payment is made to a volunteer organization, not employees.
621230 IT Contractual Services Should be used for contractual charges to a department for data processing services performed by an outside agency.
621235 IT Services Should be used for ad hoc charges to a department for data processing services performed by an outside agency.
621275 Laundry & Dry Cleaning Used for cleaning uniforms, rugs, linens by an external party.
621285 Licenses & Taxes Used to pay legally required licenses or taxes needed to conduct current operations. (Ex. UBIT taxes, motor vehicle licenses, gaming taxes/licenses, performing arts licenses, satellite license.)
621290 Drilling Fees Used mostly for sponsored agreements to track drilling fees.
621295 Outside Lab Fees Used mostly for sponsored agreements to track outside lab fees.
621300 Loan Principal Canceled Used to record the reduction of Loan Fund Notes Receivable when the debtor meets the conditions of the loan program to receive cancellation (e.g. teaching, military service, death, disability, etc).
621320 Online Database Services Used to pay online providers. (Ex. CUPA data on demand, library services)
621325 Other Operating Fees Used for service fees paid to individuals or organizations for the performance of services for the campus that do not fit into any of the other fee accounts or if detail in this expense category is not needed.
621330 Participant Fees Used to pay project participants usually from grants & contracts funds.
621335 Passport Used to pay for passport registration and photo fees.
621345 Photo ID Services Used to pay an external party to provide photo IDs for students, faculty and staff.
621355 Promotional Fees - Licensed Used to pay for items purchased for a promotional purpose which include the campus copyrighted logo or other licensed image or phase.
621360 Promotional Fees - Non License Not used.
621390 Royalty Payments Used for royalty payments.
621395 Recharge - Computer Center Use by recharge centers only.
621400 Recharge - Fees Use by recharge centers only.
621401 CTS (EERC) Recharge
621402 PC & D (EERC) Recharge
621403 Shops/Ops (EERC) Recharge
621404 GC/MS (EERC) Recharge
621405 Recharge - Graphics Use by recharge centers only.
621406 FMRL (EERC) Recharge
621407 ARL (EERC) Recharge
621408 Tool Crib (EERC) Recharge
621409 NMARL (EERC) Recharge
621410 Recharge - Laundry Use by recharge centers only.
621411 PTC (EERC Recharge)
621412 Particulate (EERC) Recharge
621413 CFBR (EERC) Recharge
621414 Sample Trailer (EERC) Recharge
621415 Fuel Prep (EERC) Recharge
621435 Ticket Master Outlet Used when ticket master charges a fee for event sales not on campus.
621440 Ticket Master Box Office Used when ticket master charges a fee for event sales on campus.
623005 Accountants Used to pay professionals for their service to the campus. Used for tax, compilation and accounting services provided by a private CPA firm (or individual).
623010 Architects Used to pay professionals for their service to the campus. Used for architectural fees for non-capitalized projects or concept projects in non-plant funds.
623015 Artistic & Design Service Used to pay professionals for their service to the campus. Used for non-architectural design services.
623020 Audit Used to pay professionals for their service to the campus. Used for audit services provided by private firms or governmental.
623025 Consultant Used to pay professionals for their service to the campus. Used for paying non-employees or organizations for professional advice or services. Use Account 515005 or 511002 for employee consultants.
623030 Contract Services Used to pay professionals for their service to the campus. Used to pay for other professional services under contract that do not fit into another account description.
623055 Engineers Used to pay professionals for their service to the campus. Used for engineering fees for non-capitalized projects or concept projects in non-plant funds.
623060 Entertainers/Performers Used to pay professionals for their service to the campus. Used to pay performing arts professionals for services provided to the campus. (Ex. singers, musicians, bands, magicians, comedians)
623075 Honorarium Used to pay professionals for their service to the campus. Used if the primary intent of the cost is to confer distinction on, or to symbolize respect, esteem, or admiration for the recipient. This Account cannot be used on Grant and Contract funds (40500-45500).
623090 IT-Consultant/Development Used to pay professionals for their service to the campus. Used to pay consultants for IT advice and development services.
623095 Lecture Used to pay professionals for their service to the campus. Used top reimburse a non-employee or outside organization for teaching a class.
623100 Legal Used to pay professionals for their service to the campus. Used for paying non-employees or outside organizations for legal advice or services.
623105 Land Survey Fees Used to pay professionals for their service to the campus. Used for paying surveyors.
623155 Other Professional Fees Used to pay professionals for their service to the campus. Used to pay other professional fees that do not fit into another account description.
623165 Professional Licensing Fees Used to pay professionals for their service to the campus. Used to pay professional licensing fees for employees. (Ex. CPA, CFP, physicians.)
623180 Research Used to pay professionals for their service to the campus. Used to pay organizations to provide research services.
623185 Speaker Used to pay professionals for their service to the campus. For those individuals hired to participate in a specific conference or for a one-time appearance as a guest lecturer.
623200 Non Employee Expenses Used to pay professionals for their service to the campus. Used to reimburse non-employees for travel expenses through the request for payment process. These non-employees could include consultants, visiting speakers, or prospective candidates for employment (i.e. interviewing and recruitment). This account could be used when paying travel agencies for non-employees and paying directly to the hotel.
623205 Non Employee Taxable Meals Used to pay professionals for their service to the campus. Should not be used. 1099's are issued by vendor, not by account.
624005 Subcontracts>$25,000 Used for sub grant or contract payments where the aggregate paid to date exceeds $25,000.
624010 Subcontracts=<$25,000 Used for sub grant or contract payments where the aggregate paid to date does not exceed $25,000.
624105 Subcontracts>$25,000 Used for sub recipient payments where the aggregate paid to date exceeds $25,000.
624110 Subcontracts=<$25,000 Used for sub recipient payments where the aggregate paid to date does not exceed $25,000.
625005 Employee Medical Supplies Used by the UND med school for employee physicals.
625030 Medical Supplies Used by the UND med school for medical supplies.
631005 Cash Short Should be used to record immaterial shortages in petty cash or change/till funds for auxiliary and non-auxiliary services.
631010 Other Expenses Used only when expense does not fit it any other account category. (Ex. items for resale by a department not usually in the business of purchasing goods for resale.)
641005 Interest Expense Used to pay interest expense on debt obligations. Should be used to record interest on borrowed monies other than capital asset related debt. (Ex. interest on s-t operating lines, interest on past due accts.) Interest on special assessments should be included in account 683060. Interest on Capital leases should be recorded as either account 581025, 581035, 582040, or 582045. Interest on bonds should be recorded as account 701005.
651005 Purchases for resale Use when detail is not needed.
651010 Purchases for resale-Meat Detail account.
651015 Purchases for resale-Produce Detail account.
651020 Purchases for resale - Bakery Detail account.
651025 Purchases resale-Consignment Detail account.
651030 Purchases resale-Dairy Detail account.
651035 Purchases for resale - Labor Detail account.
651040 Purchases for resale - Materials Detail account.
651045 Purchases for resale - Supplies Detail account.
651050 Purchases for resale-Dry Food Detail account.
651055 Purchases for resale-Used Book Detail account.
651060 Prchs Resale-Telephone Material Detail account.
651065 Purchases for Resale-Telecom Detail account.
651070 Purchases for Resale-Phone Car Detail account.
651075 Purchases for Resale-Telecom S Detail account.
651080 Recharge - Purchases for resale Use for interdepartmental billings.
651085 Recharge-Purchases resale-Meat Use for interdepartmental billings.
651090 Rchrg-Purchases resale-Produce Use for interdepartmental billings.
651095 Rchrg-Purchases resale-Bakery Use for interdepartmental billings.
651100 Rchrg-Prch resale-Consignment Use for interdepartmental billings.
651105 Rchrg- Purchases resale-Dairy Use for interdepartmental billings.
651110 Rchrg- Purchases resale-Dairy Use for interdepartmental billings.
651115 Rchrg-Prchs resale - Labor Use for interdepartmental billings.
651120 Rchrg-Prchs resale - Materials Use for interdepartmental billings.
651125 Rchrg-Prchs resale - Supplies Use for interdepartmental billings.
651130 Rchrg-Prchs resale-Dry Food Use for interdepartmental billings.
651135 Purchases Discounts Contra account.
651140 Purchases Returns & Allowances Contra account.
651145 Inventory Adjustment Used to record year-end inventory adjusting entries.
651150 Freight In Used to pay shipping on inventory purchases.
661005 Scholarships Should be used for awards to undergraduate students based on scholastic achievement and/or financial need. Recipients of scholarships are not expected to render services to the Campus in consideration for their awards, nor are they expected to repay the awards. Should also be used by Student Financial Aids to record grants-in-aid from the Pell grant and the Supplemental Educational Opportunity Grant (SEOG) programs. This account is used for the student's initial award and any awards after the initial award.
661010 Fellowships Should be used for awards to graduate students based on scholastic achievement and/or financial need. Recipients of fellowships are not expected to render services to the Campus in consideration for their awards, nor are they expected to repay the awards.
661015 Waivers Should be used only by the Business Office to record tuition and fee waivers or remissions on the tuition and fee billing system.
661020 Title IV Grants - Stdt Fin Aid Used for federal Pell and SEOG grants.
661025 Stipends Used for student stipends.
681005 Building/ Leasehold Impr Additions
681010 Capital Lease Additions
681015 CIP Additions
681020 Infrastruct/ Land Impr Addition
681025 Intangible Asset Additions
681030 Land Additions
681035 Library Book Additions
681040 Machinery/Equipment Additions
681045 Motor Vehicles Additions
681050 Building/ Leasehold Impr Deletions - Not used
681055 Capital Lease Deletions - Not used
681060 CIP Deletions - Not used
6810265 Infrastruct/ Land Impr Deletions - Not used
681070 Intangible Asset Deletions - Not used
681075 Land Deletions - Not used
681080 Library Book Deletions - Not used
681085 Machinery/Equipment Deletions - Not used
681090 Motor Vehicles Deletions - Not used.
681005 Building/ Leasehold Impr Additions
681010 Capital Lease Additions
681015 CIP Additions
681020 Infrastruct/ Land Impr Addition
681025 Intangible Asset Additions
681030 Land Additions
681035 Library Book Additions
681040 Machinery/Equipment Additions
682005 Architect Fees Capitalized
682007 Consulting Capitalized
682015 Engineering Fees Capitalized
682020 Building Improvements Capitalized
682030 Electrical Contractor Capitalized
682040 General Contractor Capitalized
682050 Heating/Ventilation Capitalized
682060 Land & Site Preparation Capitalized
682070 Surveying Capitalized
682075 Testing Services Capitalized
682080 Internal Labor
682085 Internal Materials
682090 Other Capital Payments Capitalized used for any expenditure in Plant funds that doesn’t fit the other descriptions, but is a capitalizable type of expenditure. (Ex. Advertisements for bids and miscellaneous fees.)
682100 Mechanical Contractor Capitalize
682005 Architect Fees Capitalized
682010 Architect Fees Non Capitalized
682015 Engineering Fees Capitalized
682025 Building Improvements Non Capitalized
682035 Electrical Contractor Non Capitalized
682045 General Contractor Non Capitalized
682055 Heating/Ventilation Non Capitalized
682065 Land & Site Preparation Non Capitalized
682095 Other Capital Payments Capitalized Should be used for any expenditure in Plant funds that doesn’t fit the other descriptions, but is not a capitalizable type of expenditure.
682105 Plumbing Contractor Non Capitalized
682110 Special Assessments Used to pay special assessments and to set up new special assessments payable. Payments will be reserved at year-end with financial statement entry to 683055 and 683060.
682113 Furniture Capitalized
682115 Asbestos Removal Capitalized
683055 Special Assessment Principal used for principal amount of special assessment payments.
683060 Special Assessment Interest used for interest amount of special assessment payments.
691005 Office Equipment Over $5000
691010 Athletic Equipment over $5000
691015 Audio Visual Equip over $5000
691020 Equipment Fabrication To be used for expenses incurred to construct an equipment item that will be added to the equipment record.
691025 Maintenance/Constr Equip>$5000
691030 Musical Equipment over $5000
691035 Other Equipment Over $5000
691040 Vending/Food Equip>$5000
691050 Intangibles-Copyrights
691055 Intangibles-Patents
691060 Intangibles-Trademarks
691065 Intangibles-Websites
691070 Intangibles-Other Easements
691075 Intangibles-Right of Way
691080 Intangibles-Logos
693005 Computer Equipment over $5000
693015 IT Printers over $5000
693020 Other IT Equipment over $5000
693025 Telecommunications over $5000
693030 Intangibles-Internally Developed Software
693035 Intangibles-Capitalized Software
700001 Other Used for budgeting purposes only.
701005 Bond Interest Pymts Used to record payment of interest on bonds.
701010 Bond Principal Pymts Used to record payment of principal on bonds.
701015 Notes Payable - Interest Pymts Used to record payment of interest on notes payable.
701020 Notes Payable - Principal Pymts Used to record payment of principal on notes payable.
702005 Depreciation Expense Used to record total depreciation expense at year- end for all campus capital assets.
715001 Other Additions/Deduction Used for budgeting purposes only.
715005 Addition- Agency Funds USE ONLY IN AGENCY FUNDS to record revenues when detail revenue accounts are not used.
715010 Deductions- Agency Funds USE ONLY IN AGENCY FUNDS to record expenses when detail expense accounts are not used.
715015 Other Additions/ Other Deducts- Consists of any other receipt or disbursement that do not represent revenues, or expenditure reductions.
722001 Transfers Out Used for budgeting purposes only.
722005 Intertransfer To record voluntary transfers between funds in different fund groups.
722010 Intratransfer To record voluntary transfers between funds in the same fund group.
722015 Mandatory Transfers to record non-voluntary transfers to another fund that are required by bond covenants or other financing arrangements.
722020 Gen & Spec Grant Exp (NDUS use only) Used by NDUS office only to record grant transfers to campuses.
722025 Tr to Bldg Auth (NDUS use only) Used by NDUS office only to record payments to building authority.
730001 Facilities & Administration Used for budgeting purposes only.
730002 Facilities & Administration Used for budgeting purposes only.
730005 Admin Allowance 90% Federal
730010 Admin Allowance 10% State
730015 Admin Allowance
730016 Admin Allowance 5%
730020 Facilities & Administration Used to record the facilities and administration (formally indirect cost) to the grant/contract fund.
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Office Information
Office Location
McFarland 215

Office Hours
Academic Year
Window: 8:00 a.m. - 3:30 p.m.
Office: 7:45 a.m. - 4:30 p.m.
Summer
Window: 7:45 a.m. - 3:30 p.m.
Office: 7:30 a.m. - 4:00 p.m.

Email Address
business.office@vcsu.edu

Phone Numbers
Toll Free: 800.532.8641, ext. 7232
701.845.7232

Fax Number
701.845.7247

Mailing Address
Business Office
Valley City State University
101 College Street SW
Valley City, ND 58072

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