|
MOST FREQUENTLY USED ACCOUNTS LIST
|
|
TYPE
|
ACCOUNT
|
DESCRIPTION
|
|
ASSETS
|
11650
|
Employee cash advances A/R
|
|
|
13100
|
Prepaid expenses & deposits
|
|
|
18100
|
Construction in progress (WIP)
|
|
LIABILITIES
|
21000
|
Other liabilities
|
|
|
21010
|
Sales Tax Payable
|
|
|
22000
|
Deferred revenue
|
|
|
39100
|
Beginning Balance (Info ONLY, do not use)
|
|
REVENUES
|
42400
|
Other Academic Fees
|
|
|
43000
|
Federal grant & contract rev
|
|
|
43300
|
State grant & contract rev
|
|
|
43600
|
Local govt grant & contrct rev
|
|
|
44000
|
Private gifts & grants for opr
|
|
|
44500
|
Priv gift - membership/sponsor
|
|
|
45800
|
Endow income & gains allocated
|
|
|
46000
|
E&G sales revenue
|
|
|
46200
|
E&G advertising revenue
|
|
|
46300
|
E&G rent/lease revenue
|
|
|
46500
|
E&G misc. revenue sources
|
|
WAGES & BENEFITS
|
50000
|
Faculty pay (instruction)
|
|
|
50200
|
Faculty pay (non-instruction)
|
|
|
51000
|
Non-faculty - regular
|
|
|
51200
|
Non-faculty - temp to regular
|
|
|
52000
|
Overtime
|
|
|
52200
|
Non-faculty - temp replacement
|
|
|
52400
|
Non-faculty - temp position
|
|
|
52600
|
Summer Non-Olaf Student Worker
|
|
|
52900
|
Honorarium - faculty or staff
|
|
|
53000
|
Acad yr workstudy (cwsp) pay
|
|
|
53100
|
Community Service
|
|
|
53200
|
Acad yr non-cwsp pay
|
|
|
53400
|
Summer St. Olaf student worker
|
|
|
54000
|
Workers comp insurance
|
|
|
54200
|
Disability ins - college share
|
|
|
55000
|
Health insurance college share
|
|
|
55400
|
Employee assistance clg share
|
|
|
56000
|
Retirement - college share
|
|
|
56200
|
FICA - soc. security clg shar
|
|
|
56400
|
FICA - med care - clg share
|
|
|
56600
|
Life insurance college share
|
|
|
56900
|
Temp agency fee > regular wage
|
|
|
57000
|
Health ins for future retirees
|
|
OPERATING EXPENSES
|
61000
|
Items purchased for resale
|
|
|
61900
|
Interdept cr sales & serv.
|
|
SUPPLIES
|
62000
|
General Supplies & Materials
|
|
|
62500
|
Non-capitalized equipment
|
|
PRINTING
|
63000
|
Printing - off-campus service
|
|
|
63100
|
Copying - off-campus service
|
|
|
63500
|
Copy charge - central dup ctr
|
|
|
63600
|
Copy charge - convenience copy
|
|
|
63700
|
Paper/supplies chrg-copy ctr
|
|
POSTAGE
|
64000
|
Postage - off-campus service
|
|
|
64100
|
Courier, delivery, shipping
|
|
|
64500
|
Postage charge to depts.
|
|
|
64600
|
UPS, FedX, other charges
|
|
TELECOM
|
65000
|
Non-STO system tele charges
|
|
|
65500
|
Basic phone service charges
|
|
|
65600
|
LD phone service charges
|
|
|
65700
|
Fax service charges
|
|
|
65800
|
St. Olaf Telecom servce charge
|
|
INFORMATION
|
66000
|
Compute soft, licenses, subscr
|
|
|
66100
|
Compute non-cap equip supplies
|
|
|
66150
|
Network access fees, membship
|
|
|
66250
|
Computer/netwrk repairs, parts
|
|
|
66350
|
Other mult-media Services chg
|
|
|
66400
|
Periodicals/subscrp/book/video
|
|
|
66500
|
Advertising expenses
|
|
|
66550
|
Advertising/marketing consult
|
|
|
66600
|
Photography
|
|
|
66650
|
Public relation media services
|
|
TRAVEL
|
67000
|
Transportion fares - domestic
|
|
|
67100
|
Mileage reimbursement -dom tr
|
|
|
67200
|
Lodging & meals - domestic trv
|
|
|
67400
|
Conference & registration fees
|
|
|
67500
|
Gas, oil, vehicle serv/repairs
|
|
|
67600
|
Hired, rented & leased vehicle
|
|
|
67700
|
College vehicle charges
|
|
|
67790
|
Interdept credit clg vehicles
|
|
|
67900
|
Other domestic travel expenses
|
|
|
68000
|
Transportion - international
|
|
|
68200
|
Lodging & meals off-campus
|
|
|
68900
|
Other international travel exp
|
|
PROFESSIONAL
|
69000
|
Tuition fees paid other instit
|
|
SERVICES
|
69200
|
Contract medical services
|
|
|
69300
|
Contract counseling services
|
|
|
69500
|
Honorariums stipend nonemplyee
|
|
|
69600
|
Referees & other athletic serv
|
|
|
69700
|
Royalties & similar fees paid
|
|
|
69800
|
Misc acad & stdnt contract ser
|
|
|
69900
|
Other acad & student prof serv
|
|
|
70000
|
Appraisal fees
|
|
|
70050
|
Surveying
|
|
|
70200
|
Architects & Engineering
|
|
|
70400
|
Audit and accounting fees
|
|
|
71100
|
Fund raising professional serv
|
|
|
71500
|
Legal service fees
|
|
|
71800
|
Misc. nonacad contract service
|
|
|
71900
|
Other nonacad professional ser
|
|
FOOD SERVICE
|
72100
|
Meals on-campus
|
|
|
72200
|
Catering-St. Olaf food service
|
|
|
72500
|
Catering-other vendors
|
|
FACILITIES
|
73000
|
Contractor time & materials
|
|
|
73100
|
Facilities service contracts
|
|
|
73200
|
Equipment repair services
|
|
|
73500
|
R&M-facility service - labor
|
|
|
74900
|
Other Fuel & Utilities
|
|
|
75400
|
Insurance - Other
|
|
OTHER
|
76500
|
Taxes - Other
|
|
|
76800
|
Licenses & permits
|
|
|
78000
|
Donations
|
|
|
78200
|
Memberships & dues
|
|
|
78400
|
Laundry, dry cleaning
|
|
|
78600
|
Gifts, flowers, hospitality
|
|
|
78800
|
Local lodging - non-travel
|
|
|
78900
|
Local meals off-campus-nontrav
|
|
|
79100
|
Grants, awards, rewards
|
|
|
79600
|
Rent/lease exp for use of prop
|
|
|
79900
|
Miscellaneous expenses
|
|
|
82600
|
Transfers Unrest to/from TRest
|
|
|
82900
|
Indirect cost charge
|
|
|
83000
|
Grant Equipment > $5000
|
|
DEPRECIATION
|
88100
|
Depreciation - non-fed unrestr
|
|
|
88300
|
Depreciation - federally funded assets
|
|
|
88500
|
Depreciation - temp res funded
|
|
OTHER
|
97000
|
Capital gifts & grants
|
|
|
99400
|
Correcting intra-co transfer
|
