| 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/Ventalization 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/Ventalization 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. |
