gl_guide by gegeshandong

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									                                          Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#    General Ledger name         GL account includes…                    GL account excludes…           Use instead …                   Policy/
                                                                                                                                                                 Form
           SAL-TEMP    1895   TEACHING CONSULTING FEES    payments to non-UCT staff for           UCT staff payments
                                                          teaching and related activies. The
                                                          contractor been assessed as
                                                          independent and is not paid via HR


           TRFS-SAL    1760   TRANSFERS - PERSONNEL       transfer of HR costs only between       costs relating to physically   • 3600 Office & Equipment
                              COMPENSATION COSTS          funds - Debit and Credit equal and      moving staff member            moves
                                                          both on same GL account



           PG-AWARDS   1780   POST DOCTORAL AWARDS        post doctoral awards processed by
                                                          Peoplesoft. If departmental award,
                                                          same GL used as a debit/credit for
                                                          departmental transfer of funds.


           PG-AWARDS   1790   POST GRAD BURSARIES         post graduate (Hons, Masters & PhD)
                                                          bursaries processed by Peoplesoft. If
                                                          departmental bursary, same GL used
                                                          as a debit/credit for departmental
                                                          transfer of funds

           PG-AWARDS   1795   POST GRAD BURSARIES - INT   post graduate (Hons, Masters & PhD)
                              FEES                        awards for international fees
                                                          processed by Peoplesoft.



           PG-AWARDS   1800   POST GRAD PRIZES            prizes/awards (e.g. cheques, medals,
                                                          vouchers) for postgrad students




           PG-AWARDS   1810   POST GRAD SCHOLARSHIPS      post graduate scholarships from NON NRF postings                       • 1820 Post grad
                                                          NRF funds. If departmental                                             supplementary bursaries
                                                          scholarship, same GL used as a
                                                          debit/credit for departmental
                                                          transfer of funds
           PG-AWARDS   1820   POST GRAD SUPPLEMENTARY post gratduate scholarships/top-up          NON NRF funds postings         • 1810 Post grad scholarships
                              BURSARIES               from NRF funds. If departmental
                                                      award, same GL used as a
                                                      debit/credit for departmental
                                                      transfer of funds
           PG-AWARDS   1846   GSB CORP LEARNING           FOR USE BY FEES OFFICE ONLY
                              SPONSORS                    GSB corporate payments which are
                                                          processed to the relevant fee
                                                          accounts


           UG-AWARDS   1830   UNDER GRAD BURSARIES        undergrad bursary initiated by
                                                          Peoplesoft. If departmental bursary,
                                                          same GL used as a debit/credit for
                                                          departmental transfer of funds


           UG-AWARDS   1831   UNDER GRAD LOAN             payments to NSFAS/DoE to service
                                                          student loans




           UG-AWARDS   1832   UNDER GRAD NSFAS LOAN       loan refunds from NSFAS/DoE
                              REFUNDS




           UG-AWARDS   1840   UNDER GRAD PRIZES           prizes/awards (e.g. cheques, medals,
                                                          vouchers) for undergrad students




           UG-AWARDS   1850   UNDER GRAD SCHOLARSHIPS     undergrad scholarship initiated by
                                                          Peoplesoft. If departmental
                                                          scholarship, same GL used as a
                                                          debit/credit for departmental
                                                          transfer of funds




1/1/2012                                                                          Page 1 of 23                                             9674071d-74f5-498c-8139-a938ce9e1767.xls
                                           Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#    General Ledger name          GL account includes…                      GL account excludes…     Use instead …                Policy/
                                                                                                                                                           Form
           UG-AWARDS   1835   ENHANCE CURRICULUM           FOR USE BY FEES OFFICE ONLY
                              BURSARY                      cost reduction to students on an
                                                           approved enhanced curriculum



           UG-AWARDS   1845   BURSARIES -EXTERNAL          UCT external payments which are
                              EXPENSES                     processed to the relevant fee
                                                           accounts, based on students selected
                                                           by the external bursar


           ADMIN-FEE   1870   ADMINISTRATION FEES -        internal admin fee charged between        research cost recovery   • 3340 Research cost recovery PAY005
                              INTERNAL                     2 units at UCT, incl UCT overseas
                                                           offices, but not as part of Research
                                                           Cost Recovery (RCR). This includes
                                                           cost of parking on UCT campus for
                                                           visitors, contractors etc.
                                                           Staff/student parking discs are not
                                                           claimable without specific approval
                                                           from Director of Finance.

           ADMIN-FEE   1880   AUDIT FEES                   audit fees paid to external auditors
                                                           for annual, tax, IT, funder/donor or
                                                           specifically requested audits



           ADMIN-FEE   1890   CONSULTING FEES & SERVICES external consulting advice/services         teaching consultants     • 1895 Teaching consulting
                                                         provided to UCT, where the                                           fees
                                                         consultant is an independent
                                                         contractor


           ADMIN-FEE   1900   LEGAL ADVICE & FEES          external legal advice/services
                                                           provided to UCT, as well as sheriff
                                                           fees, stamp duty and costs associated
                                                           with lease agreements


           ADMIN-FEE   1910   MANAGEMENT FEES              regular management fees paid as
                                                           part of agreement with an external
                                                           independent contractor (e.g. GSB
                                                           management fee for the Breakwater
                                                           Lodge)
           ADMIN-FEE   2506   MANAGEMENT FEES NO 3         FOR USE BY TREASURY ONLY
                              PORTFOLIO                    regular management fees paid for
                                                           no3 portfolio



           BANK-CHRGS 1940    BANK CHARGES                 all UCT bank charges: includes fees &
                                                           charges for telegraphic transfers (TT),
                                                           debit/credit card, lost card
                                                           protection, annual card, cash
                                                           advances, stop payments, special
                                                           instructions, CATS billing, Stancom
                                                           billing, cashed cheques, forex, bank
                                                           finance
           BANK-CHRGS 1960    CASH DEPOSIT FEES            FOR USE BY TREASURY ONLY
                                                           cash deposit fee, special instructions




           BANK-CHRGS 1990    CREDIT CARD COMMISSION       FOR USE BY TREASURY ONLY
                              PAID                         credit card commission, charges,
                                                           discount



           BANK-CHRGS 2000    DRAFT DEPOSIT FEES           FOR USE BY TREASURY ONLY
                                                           fees for foreign/ZAR drafts deposited.




           BANK-CHRGS 2010    EXCHANGE CONTROL             FOR USE BY TREASURY ONLY
                              APPLICATION                  fees for exchange control
                                                           applications




1/1/2012                                                                           Page 2 of 23                                         9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name          GL account includes…                    GL account excludes…          Use instead …                  Policy/
                                                                                                                                                                 Form
           BANK-CHRGS 2015     FOREIGN CHEQUE FEES          FOR USE BY TREASURY ONLY
                                                            fees on issuing of foreign cheques




           BANK-CHRGS 2030     BANK SERVICE FEES            FOR USE BY TREASURY ONLY
                                                            bank service fee, R/D cheque fee,
                                                            wire transfer fee



           CATERING     2060   CROCKERY                     FOR USE BY RESIDENCES ONLY                                            • 4400 Equipment < R15,000
                                                            purchase and hire of crockery




           CATERING     2090   FOOD COSTS                   FOR USE BY RESIDENCES ONLY              food purchased for committee • 2558 Refreshments
                                                            food purchased for use in UCT           teas, courses, workshops
                                                            residences



           CATERING     2100   KITCHEN UTENSILS & CUTLERY   FOR USE BY RESIDENCES ONLY                                            • 4400 Equipment < R15,000
                                                            kitchen smalls, e.g. mixing bowls,
                                                            knives, can opener



           CATERING     2110   NON-CONSUMABLE STOCK         FOR USE BY RESIDENCES ONLY
                               COSTS                        catering overhead costs




           COMP-EXPS    2130   COMPUTER CONSUMABLES         all general computer consumables        computer hardware,             • 4320 Computer hardware      AS001
                                                            e.g. printer/ink/laser cartridges,      computer services, consulting, equipment < R15,000
                                                            memory sticks, CDs, DVDs, disks,        software or licences           • 2140 Computer
                                                            flash drives, mouses, keyboards, fax                                   services/consulting
                                                            cartridge/toner                                                        • 2150 Computer
                                                                                                                                   software/licences
           COMP-EXPS    2140   COMPUTER                     mainly ICTS & GSB contractual           internet connectivity, e.g.   • 2900 Internet connectivity
                               SERVICES/CONSULTING          payments for maintenance and base       ADSL, Service providers,      • 2130 Computer consumables
                                                            support plus website                    computer software,            • 4320 Computer hardware
                                                            development/hosting, off site           consumables or hardware       equipment < R15,000
                                                            storage, database support, additional
                                                            bandwidth
           COMP-EXPS    2150   COMPUTER SOFTWARE &          ICTS contractual payments for        internet connectivity, e.g.      • 2900 Internet connectivity
                               LICENCES                     software licences, plus new software ADSL, Service providers,         • 2130 Computer consumables
                                                            acquisitions                         computer software,               • 4320 Computer hardware
                                                                                                 consumables or hardware          equipment < R15,000


           CONFER-EXP   2170   REGISTRATION & ENTRY FEES    registration, admission & entry fees business functions and           • 2200 Functions
                                                            for internal and external workshops entertainment                     • 2190 Entertainment
                                                            & conferences. Includes entry to
                                                            galleries, museums & other places for
                                                            educational purposes; Also to be
                                                            used for UCT sports clubs & societies
                                                            admission/tournament fees, including
                                                            umpire, referee, entry, green fees.


           ENTER-FUNC   2190   ENTERTAINMENT                business meals with UCT                food purchased for committee • 2558 Refreshments
                                                            colleagues/visitors/clients, including teas, courses, workshops etc.
                                                            when entertaining a group as part of
                                                            UCT business travel


           ENTER-FUNC   2200   FUNCTIONS                    specific functions hosted by UCT (e.g. food purchased for committee • 2558 Refreshments
                                                            farewell), and the expenses            teas, courses, workshops etc.
                                                            associated with the function such as
                                                            flowers & decorations


           ENTER-FUNC   2210   GIFTS & PRESENTATIONS        gifts (e.g. flowers) purchased by UCT
                                                            ito the guidelines, also includes
                                                            donations made to external
                                                            organisations




1/1/2012                                                                           Page 3 of 23                                             9674071d-74f5-498c-8139-a938ce9e1767.xls
                                          Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#    General Ledger name          GL account includes…                   GL account excludes…           Use instead …                   Policy/
                                                                                                                                                                 Form
           EXAM-EXPS   2230   EXAMINERS FEES -             FOR USE BY REGISTRARS OFFICE ONLY      all other expenses associated • 3381 Accommodation (local)
                              COURSEWORK                   external examiners fees for            with external examiners       • 3360 Travel tickets (local)
                                                           coursework                                                           If required, use PO text to
                                                                                                                                differentiate external exps


           EXAM-EXPS   2240   EXAMINERS FEES - DOCTORAL FOR USE BY REGISTRARS OFFICE ONLY         all other expenses associated • 3381 Accommodation (local)
                              THESIS                    external examiners fees for doctoral      with external examiners       • 3360 Travel tickets (local)
                                                        students                                                                If required, use PO text to
                                                                                                                                differentiate external exps


           EXAM-EXPS   2250   EXAMINERS FEES - MASTERS     FOR USE BY REGISTRARS OFFICE ONLY      all other expenses associated • 3381 Accommodation (local)
                              THESIS                       external examiners fees for masters    with external examiners       • 3360 Travel tickets (local)
                                                           students                                                             If required, use PO text to
                                                                                                                                differentiate external exps


           OPER-EXPS   2310   ADVERTISING - MEDIA          costs associated with placing general advertising for staff
                              PLACEMENT (NON-STAFF)        ads in various medias that are not
                                                           staff related e.g. student recruitment,
                                                           productions, orientation, courses


           OPER-EXPS   2316   ADVERTISING - MEDIA          costs associated with placing ads in   advertising for anything but
                              PLACEMENT (STAFF)            various medias for UCT staff - used    staff
                                                           mainly by HR



           OPER-EXPS   2320   STAFF PLACEMENT FEES         once-off costs paid to recruitment
                                                           agencies for staff placements ito
                                                           agreement



           OPER-EXPS   2323   ADVERTISING - PUBLICITY &    cost associated with advertising for   printing of brochures &        • 3015 Brochures, handbooks
                              PROMOTIONS                   services, events (e.g. branding,       posters                        & publicity
                                                           banners, posters, make-up for
                                                           shoots) and promotional items (e.g.
                                                           water bottles)
           OPER-EXPS   2365   CLOTHING                     promotional clothing, t-shirts,        protective clothing, theatrical • 3910 Protective clothing &
                                                           uniforms, sporting kits, swimming      costumes                        appliances
                                                           costumes, gowns & hoods, personal                                      • 3150 Costumes
                                                           graduation gowns (only red)


           OPER-EXPS   2330   ANIMAL HOUSE SERVICES        all costs associated with Animal
                                                           House Services, including lab test,
                                                           animal food, transport, health
                                                           monitoring, board and lodging


           OPER-EXPS   2340   ANIMAL PURCHASES             the cost of animal purchases for
                                                           research and teaching activities




           OPER-EXPS   2350   JAMMIE SHUTTLE CORE          FOR USE BY P&S ONLY                  bus hire for fieldwork / class   • 3660 Bus & coach hire
                              SERVICE                      regular campus bus transport service outings
                                                           provided to students and staff -
                                                           Jammie shuttle - core service


           OPER-EXPS   2355   BREAKWATER LODGE             FOR USE BY GSB ONLY
                              OPERATING EXPENSES           operating costs of the Breakwater
                                                           Lodge



           OPER-EXPS   2360   CHEMICALS                    all chemicals used for teaching and
                                                           research - used mainly for purchases
                                                           by the Chemistry and MCB stores



           OPER-EXPS   2370   CUSTOMS CLEARING SERVICE     VAT and costs (e.g. agency/handling
                              CHARGES                      fee) associated with clearing goods
                                                           through customs




1/1/2012                                                                          Page 4 of 23                                              9674071d-74f5-498c-8139-a938ce9e1767.xls
                                           Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#    General Ledger name          GL account includes…                      GL account excludes…            Use instead …                    Policy/
                                                                                                                                                                      Form
           OPER-EXPS   2380   CUSTOMS DUTY                 customs duty payable on the value of
                                                           goods cleared through customs.




           OPER-EXPS   2391   DEBT COLLECTION EXPENSES - FOR USE BY DEBTORS ONLY
                              TRADE DEBTORS              costs associated with handing over
                                                         Trade Debtors for collection



           OPER-EXPS   2420   FREIGHT - INTERNATIONAL      freight (e.g. cargo, airfreight) payable delivery & courier charges,      • 2890 Postage & delivery fees
                                                           on imported and exported goods -         bulk postage
                                                           usually done via import/export
                                                           agents. Includes related costs e.g.
                                                           boxes, permits
           OPER-EXPS   2425   FREIGHT - LOCAL              freight (e.g. cargo, airfreight) payable delivery & courier charges,      • 2890 Postage & delivery fees
                                                           on the movement of goods within SA - bulk postage
                                                           usually done via a freight company.
                                                           Includes related costs e.g. boxes,
                                                           permits
           OPER-EXPS   2430   GENERAL EXPENSES             only to be used for expenses with no
                                                           appropriate GL
                                                           NB Report will be run monthly on this
                                                           GL to ensure that only legitimate
                                                           usage is occurring
           OPER-EXPS   2475   LAB & STUDIO MATERIALS &     all laboratory and studio              chemicals, cleaning materials,     • 2360 Chemicals
                              SERVICES                     materials/supplies/consumables/serv gas, gas cylinder rentals             • 3530 Cleaning material
                                                           ices, including analyses, for teaching                                    • 3980 Gas general
                                                           and research purposes. Includes inter-                                    • 3990 Gas cyclinder rentals
                                                           department charges for services &                                         • 1890 Consulting Fees &
                                                           materials provided iro teaching or                                        Services
                                                           research activities

           OPER-EXPS   2480   LAUNDRY OUTSIDE              laundry and dry cleaning
                              CONTRACTORS




           OPER-EXPS   2490   LICENCES OTHER THAN MV       all licences except motor vehicles e.g. motor vehicle licences            • 3470 Licences motor vehicles
                                                           radio, liquor, TV




           OPER-EXPS   2500   LINEN                        FOR USE BY RESIDENCES ONLY
                                                           linen required for residences e.g.
                                                           bedding, curtains, sheets, duvets,
                                                           bathmats, shower curtain


           OPER-EXPS   2510   MATERIALS & CONSUMABLES materials and consumables used in              teaching or research related    • 2475 Lab & studio materials
                                                      the operations of the university               materials, cleaning materials   • 3530 Cleaning material
                                                      except for teaching & research



           OPER-EXPS   2515   PATIENT/PARTICIPANT          patient/participant inducement
                              INDUCEMENT FEES              incentives paid to participants in
                                                           medical trials/research studies for
                                                           time/costs


           OPER-EXPS   2520   PAYMENTS TO HOUSE COMM       FOR USE BY DEPT OF STUDENT AFFAIRS ONLY
                                                           grants/payments to residence/house
                                                           committees



           OPER-EXPS   2525   PETTY CASH MINOR EXPENSES minor (usually <R100) expenses from
                                                        petty cash




1/1/2012                                                                          Page 5 of 23                                                  9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name          GL account includes…                     GL account excludes…            Use instead …                   Policy/
                                                                                                                                                                     Form
           OPER-EXPS    2530   PHOTOGRAPHS                  processing of photographs (e.g.
                                                            faculty photos, passport pictures)




           OPER-EXPS    2540   PLANTS & SHRUBS              purchase, maintenance and rental of
                                                            plants (mainly indoor)




           OPER-EXPS    2545   PUBLICATIONS - DESIGN        design costs associated with the
                                                            production of publications and
                                                            promotional material



           OPER-EXPS    2553   PUBLICATIONS -               reproduction/publication costs for
                               REPRODUCTION                 books/journals (e.g. translation,
                                                            editing, proof reading, peer review
                                                            transcription, page fees)


           OPER-EXPS    2558   REFRESHMENTS                 general refreshments (e.g. tea,          refreshments for functions,     • 2200 Functions
                                                            coffee, snacks, bottled water &          entertainment costs             • 2190 Entertainment
                                                            water refills) purchased for specific
                                                            events (e.g. meetings, workshops,
                                                            training courses) and for general
                                                            internal usage
           OPER-EXPS    2560   ROYALTY PAYMENTS             payments iro a royalty agreement




           OPER-EXPS    2570   HEALTH SERVICES & SUPPLIES all medical examinations &                 vaccinations & health checks    • 3375 Travel ancillary costs
                                                          screenings, health checks, supplies        for purpose of foreign travel   (foreign)
                                                          and other services related to health
                                                          of UCT staff & students


           OPER-EXPS    2580   SUBSCRIPTIONS &              subscriptions and affiliations to        subscriptions to journals or    • 2860 Subscriptions to
                               AFFILIATIONS                 professional bodies, clubs and           periodicals                     periodicals
                                                            societies



           OPER-EXPS    2590   TEACHING HOURS JMS           FOR USE BY HEALTH SCIENCES ONLY
                                                            amounts invoiced to the NHLS based
                                                            on the agreed percentage of Joint
                                                            Medical Staff (JMS)


           OPER-EXPS    2595   COURSE MATERIALS             textbooks, course material, notes for books                              • 2820 Books & journals
                                                            teaching and research purposes




           OPER-EXPS    2600   THESIS MATERIALS             material required for production of a
                                                            thesis, for teaching and research
                                                            purposes



           OPER-EXPS    2610   LIBRARY - VAT ON FOREIGN     FOR USE BY UCT LIBRARIES ONLY
                               EXPENSES                     VAT on foreign purchases




           OPER-EXPS    2615   LIBRARY - LOCAL VAT          FOR USE BY UCT LIBRARIES ONLY
                                                            local VAT payable on UCT Library
                                                            acquisitions



           INSURANCES   2640   INSURANCE - INVENTORY        FOR USE BY INSURANCE OFFICE ONLY
                               TRANSIT PREMIUM              insurance on inventories in transit as
                                                            part of a relocation package
                                                            approved by HR




1/1/2012                                                                           Page 6 of 23                                                 9674071d-74f5-498c-8139-a938ce9e1767.xls
                                           Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name          GL account includes…                     GL account excludes…        Use instead …                  Policy/
                                                                                                                                                                Form
           INSURANCES   2660   INSURANCE - MANAGEMENT       FOR USE BY INSURANCE OFFICE ONLY
                               FEES                         management fees related to
                                                            insurance



           INSURANCES   2670   INSURANCE - EXCESSES         FOR USE BY INSURANCE OFFICE ONLY
                                                            insurance excesses paid to suppliers,
                                                            and netted off refunds from
                                                            departments/individuals


           INSURANCES   2680   INSURANCE - CLAIM PAYOUT     FOR USE BY INSURANCE OFFICE ONLY
                                                            the transfer of monies received from
                                                            insurers (debits) and refunded to
                                                            departments (credits)


           INSURANCES   2690   INSURANCE - STUDENT          FOR USE BY INSURANCE OFFICE & DSA ONLY
                               RELATED                      all student-related insurance - mainly
                                                            medical insurance



           INSURANCES   2710   INSURANCE - CONTRACTORS      FOR USE BY INSURANCE OFFICE ONLY
                               ALL RISK                     additional insurance purchased for
                                                            contractors on UCT property - usually
                                                            for the duration of a project


           INSURANCES   2720   INSURANCE - VALUATION FEES   FOR USE BY INSURANCE OFFICE ONLY
                                                            valuation fees related to insurance
                                                            claims



           INSURANCES   2740   INSURANCE - MARINE           FOR USE BY INSURANCE OFFICE ONLY
                               SMALLCRAFT                   insurance purchased for
                                                            watercraft/sea vessels e.g. boats,
                                                            waterskis


           INSURANCES   2760   INSURANCE - MOTOR            FOR USE BY INSURANCE OFFICE ONLY
                                                            insurance purchased for motor
                                                            vehicles in the UCT fleet



           INSURANCES   2770   INSURANCE - ALL RISKS        FOR USE BY INSURANCE OFFICE ONLY
                                                            all insurance premiums, except those
                                                            for which there are separate GLs (e.g.
                                                            marine, contractors, student-related)


           PERIOS-BKS   2810   BINDING                      the binding of documents, including
                                                            thesis




           PERIOS-BKS   2820   BOOKS & JOURNALS             books, journals, manuals, magazines - purchase of textbooks, UCT     • 2595 textbooks
                                                            not for the UCT Libraries             Libraries' purchase of books   • 4580 Lib book acquisitions




           PERIOS-BKS   2830   MAPS                         maps e.g. fieldwork maps




           PERIOS-BKS   2840   REFERENCE FEES               page fee, reference fee related to the
                                                            request of material for reference
                                                            purposes



           PERIOS-BKS   2850   BOOK REPRINTS                costs related to the additional prints   not photographic reprints   • 2530 Photographs
                                                            where an article has been published
                                                            in a book/journal




1/1/2012                                                                           Page 7 of 23                                            9674071d-74f5-498c-8139-a938ce9e1767.xls
                                              Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name        GL account includes…                       GL account excludes…          Use instead …                    Policy/
                                                                                                                                                                    Form
           PERIOS-BKS   2860   SUBSCRIPTIONS TO           subscriptions to periodicals, journals, subscriptions and affiliations   • 2580 Subscriptions &
                               PERIODICALS                newspapers, surveys, magazines (non- to professional bodies, clubs       affliations
                                                          UCT Libraries)                          and societies



           POST-TX-FX   2880   FAX SERVICES               fax services provided by ICTS; fax         cost of the fax machine,      • 4400 Equipment < R15,000
                                                          service from external provider             Internet connectivity, fax    • 2900 Internet connectivity
                                                                                                     paper, maintenance of fax     • 3280 Stationery
                                                                                                     machine                       • 3720 Rep & Maint - furniture
                                                                                                                                   & equipment
           POST-TX-FX   2890   POSTAGE & DELIVERY FEES    domestic and international postage,
                                                          courier charges, delivery charges,
                                                          driver charges, bulk mail, stamps -
                                                          usually a letter/envelope of
                                                          documents or light package
           POST-TX-FX   2900   INTERNET CONNECTIVITY      off site / remote internet access and      recharge vouchers, cellphone • 2990 Cell phone charges
                                                          subscriptions (e.g. ADSL, 3G, home         charges
                                                          internet service providers)



           POST-TX-FX   2920   TELEPHONE CALLS            all calls - local, international, trunk,   recharge vouchers, cellphone • 2990 Cell phone charges
                                                          cell phone calls made from UCT             charges
                                                          telephone system or landline
                                                          reimbursements


           POST-TX-FX   2950   TELECOM INSTALLATION       FOR ICTS & GSB USE ONLY                    the cost of the telephone     • 4400 Equipment < R15,000
                               COSTS                      new telephone/fax installations,           handset / fax machine
                                                          moves and disconnection costs



           POST-TX-FX   2960   TELECOM RENTALS            FOR ICTS USE ONLY
                                                          monthly telephone handset, headset,
                                                          line (telephone/fax) rentals,
                                                          voicemail


           POST-TX-FX   2980   TELEPHONE MAINTENANCE      FOR RESIDENCES & GSB USE ONLY
                                                          telephone maintenance contracts
                                                          (e.g. switchboard)



           POST-TX-FX   2990   CELLPHONE CHARGES          all cellphone calls/contract               cell phone allowance, cell    • 2920 Telephone calls         GEN004
                                                          costs/airtime/vouchers either              phone calls from UCT phones   NB Cellphone allowances via
                                                          reimbursed or from UCT cellphones,                                       HR
                                                          as well as bulk electronic messaging                                     • 1435 Cellphone allow - perm
                                                          e.g. Vula SMS service                                                    stf
                                                                                                                                   • 1438 Cellphone allow - fixed
                                                                                                                                   tm
           PRINT-COPY   3005   COPYRIGHT EXPENSES         all expenses related to copyright -
                                                          used mainly by the Registrar's office




           PRINT-COPY   3010   PHOTOCOPYING & PRINTING    all photocopying and printing,
                                                          including business cards




           PRINT-COPY   3015   BROCHURES & HANDBOOKS      for expenses related to the printing       all other photocopying &      • 3010 Photocopying & printing
                                                          of brochures, posters, handbooks &         printing
                                                          research reports



           PUR-RESALE   3070   PURCHASES FOR RESALE       purchase of goods/services for resale
                                                          (e.g. bird rings, cost of tours
                                                          purchased as part of courses)



           DIFF-AUTO    3090   SMALL DIFFERENCES -        automatic postings as a result of
                               AUTOMATIC                  small rounding differences on SAP
                                                          documents.
                                                          NB No manual postings allowed




1/1/2012                                                                            Page 8 of 23                                             9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name          GL account includes…                       GL account excludes…            Use instead …                       Policy/
                                                                                                                                                                           Form
           STF-TRAIN    3110   STAFF TRAIN - EDUCATION      FOR USE BY HR ONLY
                               ASSISTANCE PLAN              staff loans for educational purposes




           STF-TRAIN    3120   STAFF TRAIN - EXTERNAL       costs of funding external training         conference registration fees    • 2170 Conference fees &
                               COURSES                      courses, and formal studies, as part                                       registration exps
                                                            of a staff members Personal
                                                            Development Plan (PDP)


           STF-TRAIN    3130   STAFF TRAIN - INHOUSE        costs of inhouse UCT courses (not
                               COURSES                      part of a formal qualification), as part
                                                            of a staff members Personal
                                                            Development Plan (PDP)


           STAGE-EXPS   3150   COSTUMES                     costumes for productions, including        excluding clothing, swimming • 3910 Protective Clothing &
                                                            repairs                                    costumes                     Appliances
                                                                                                                                    • 2365 Clothing



           STAGE-EXPS   3220   SCRIPTS & SCORES             hire of music, music scored,
                                                            performing rights




           STAGE-EXPS   3230   STAGE, PRODUCTION & PROPS all scenery expenses (e.g. props, DIY studio contracts, incl amounts
                                                         materials) and stage production costs to eg CT Opera




           STATIONERY   3250   EXAMINATION STATIONERY       all stationery associated with
                                                            examinations, e.g. answer booklets
                                                            that are used for exams, attendance
                                                            slips, as well as mulitiple choice
                                                            questionnaire (MCQ) answer sheets

           STATIONERY   3260   AUDIO VISUAL MATERIAL        film, audio, videos, DVDs used for         mouses & flash drives,          • 2130 Computer Consumables
                                                            film productions, batteries & memory       projectors, cameras, tripod,    • 4400 Equipment < R15,000
                                                            sticks for production equipment,           DVD player. Also excludes the   • 1890 Consulting Fees &
                                                            recordings, and transfers                  cost of the production crew     Services



           STATIONERY   3270   PAPER REAMS                  blank paper reams ONLY




           STATIONERY   3280   STATIONERY & OFFICE          all stationery items (e.g. pens,           paper                           • 3270 Paper reams
                               CONSUMABLES                  stapler, punch) and office
                                                            consumables (e.g. batteries, air
                                                            freshner)


           STATIONERY   3290   TICKETS - PRE-PRINTED        pre-printed tickets for UCT organised all transport tickets (e.g. air,     • 3350 Tickets - travel (Foreign)
                               STATIONERY                   shows, meals, productions and         bus, train)                          • 3360 Tickets - travel (Local)
                                                            concerts



           TRF-EXPS     3450   TRANSFER - GENERAL           the transfer of general expenses
                               EXPENSES                     between funds / contribution to
                                                            general expenses - same GL to used
                                                            as a DR and CR


           VEH-EXPS     3470   LICENCES MOTOR VEHICLE       cost of licences and renewals for UCT all other licences                   • 2490 Licences other than mv
                                                            vehicles and trailers




1/1/2012                                                                          Page 9 of 23                                                    9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name          GL account includes…                    GL account excludes…               Use instead …                      Policy/
                                                                                                                                                                          Form
           VEH-EXPS     3480   FUEL PURCHASES               the cost of filling up with fuel -      car hire, mileage claims,          • 3390 Travel - Car Hire (Local)
                                                            petrol/diesel                           ancillary travel costs             • 3374 Travel - Car Hire
                                                                                                                                       (Foreign)
                                                                                                                                       • 3420 Travel Mileage Claims
                                                                                                                                       • 3440 Travel - ancilliary costs
                                                                                                                                       (Local)
                                                                                                                                       • 3375 Travel - ancilliary costs
                                                                                                                                       (Foreign)


           VEH-EXPS     3490   REP & MTCE - MOTOR           repairs, service, car batteries, number car hire, fuel purchases           • 3390 Travel - Car Hire (Local)
                               VEHICLES                     plates, car alarm, window               traffic fines                      • 3374 Travel - Car Hire
                                                            replacement, and general                                                   (Foreign)
                                                            maintenance of UCT vehicles                                                • 3480 Fuel Purchases


           DISC-GIVEN   2390   DISCOUNT GIVEN               FOR USE BY TREASURY ONLY
                                                            the discount on EDU loans




           SCRAP-CHEM 3332     STOCK SCRAPPING ACCOUNT - FOR USE BY STORES ONLY
                               CHEMISTRY                 scrapping of stock in the Chemistry
                                                         store



           DIFF-CHEM    3322   STOCK DIFFERENCES ACCOUNT FOR USE BY STORES ONLY
                               - CHEMISTRY               stock differences in the Chemistry
                                                         store



           REA-LEVY-E   3340   RESEARCH COST RECOVERY       the general % levy charged (not         where the levy expense is
                                                            necessarily 10%) as a general cost      itemised into specific staffing,
                                                            recovery on research contracts /        IT, space, admin expenses,
                                                            grants                                  library then specific GLs to be
                                                                                                    used.
           FOREX-DIFF   2400   EXCHANGE RATE DIFFERENCES FOR USE BY CENTRAL FINANCE ONLY
                               REALISED                  exchange rate differences related to
                                                         foreign payments (purchase orders)
                                                         and receipts (sales orders)


           GBP-USD-DF   2402   EXCHANGE RATE DIFFERENCES    FOR USE BY TREASURY ONLY
                                                            exchange rate differences related to
                                                            USD & GBP bank account fluctuations



           DIFF-MCB     3320   STOCK DIFFERENCES ACCOUNT FOR USE BY STORES ONLY
                               - MCB                     stock differences in the Microbiology
                                                         store



           SCRAP-MCB    3330   STOCK SCRAPPING ACCOUNT - FOR USE BY STORES ONLY
                               MCB                       scrapping of stock in the
                                                         Microbiology store



           CLEANING     3530   CLEANING MATERIALS           all cleaning materials e.g. paper      chemicals, contract cleaning        • 2360 Chemicals
                                                            towels, sprays, bleach, paper tissues,                                     • 3540 Contract cleaning
                                                            foil, washing powder, detergent, mop
                                                            heads, towels, disinfectant, soap,
                                                            pool chemicals
           CLEANING     3540   CONTRACT CLEANING            contracted cleaning services e.g.   any repairs and maintenance            • 3800 Rep & maint - grounds
                                                            Supercare, pest                                                            • 3750 Rep & maint - buildings
                                                            management/control, carpet cleaning
                                                            - used mainly by P&S, GSB,
                                                            Residences & UCT Libraries
           EQ-NON-CAP   3600   OFFICE & EQUIPMENT MOVES shipping and delivery costs of              delivery & courier charges,        • 2890 Postage & delivery fees
                                                        furniture and equipment;                    bulk postage
                                                        office/departmental moves;
                                                        movement of stock




1/1/2012                                                                           Page 10 of 23                                                  9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name         GL account includes…                    GL account excludes…      Use instead …                      Policy/
                                                                                                                                                                Form
           RENT-BLDGS   3620   VENUE HIRE                  venue hire for conferences,
                                                           functions, short courses, as well as
                                                           mobile venues, e.g. containers



           RENT-BLDGS   3630   PROPERTY LEASE              rental of premises ito an agreement     student residences
                                                           (includes student accommodation
                                                           e.g. international & GSB students,
                                                           also medical students, staying at
                                                           hospital)
           RENT-EQUIP   3650   EQUIPMENT HIRE              all equipment that is hired, e.g.       photocopiers              • 3670 Photocopier rental
                                                           catering, office, recording or diving   purchase of equipment     • 4400 Equipment < R15,000
                                                           equipment, also fax rental



           RENT-EQUIP   3660   BUS & COACH HIRE            bus/coach hire, commercial vehicle      Jammie shuttle            • 2350 Jammie Shuttle core
                                                           hire                                                              service




           RENT-EQUIP   3670   PHOTOCOPIER RENTAL          lease/rental of copiers                 photocopying & printing   • 3010 Photocopying & printing
                                                                                                   charges




           REP-MTC      3690   AD HOC - VOICE & DATA       all cabling and site preparation
                               INFRASTRUCTURE              required for voice and data
                                                           infrastructure.



           REP-MTC      3720   REP & MAINT - FURNITURE &   all repairs and maintenance to          all other repairs &       Use one of the specific GLs that
                               EQUIPMENT                   furniture and equipment, incl water     maintenance.              belong to Commitment Item
                                                           coolers/purifiers                                                 REP-MTC



           REP-MTC      3730   REP & MAINT - ELECTRICAL    all electrical repairs and maintenance all other repairs &        Use one of the specific GLs that
                                                           to buildings - usually done by an      maintenance.               belong to Commitment Item
                                                           electrician.                                                      REP-MTC



           REP-MTC      3740   REP & MAINT - LIFTS         FOR USE BY P&S, GSB & RESIDENCES ONLY   all other repairs &       Use one of the specific GLs that
                                                           all maintenance to lifts                maintenance.              belong to Commitment Item
                                                                                                                             REP-MTC



           REP-MTC      3750   REP & MAINT - BUILDINGS     all non-electrical repairs and          all other repairs &       Use one of the specific GLs that
                                                           maintenance to buildings, including     maintenance.              belong to Commitment Item
                                                           carpeting, locks, keys, padlocks,                                 REP-MTC
                                                           painting, burglar bars, signage for
                                                           rooms & buildings
           REP-MTC      3755   REP & MAINT - COMPUTER      all repairs and maintenance to          all other repairs &       Use one of the specific GLs that
                               EQUIPMENT                   computer equipment - used mainly        maintenance.              belong to Commitment Item
                                                           by ICTS & GSB                                                     REP-MTC



           REP-MTC      3760   REP & MAINT - AIR           all repairs and maintenance to air      all other repairs &       Use one of the specific GLs that
                               CONDITIONING                conditioners.                           maintenance.              belong to Commitment Item
                                                                                                                             REP-MTC



           REP-MTC      3800   REP & MAINT - GROUNDS       all repairs and maintenance to the      all other repairs &       Use one of the specific GLs that
                                                           UCT grounds/estate, including           maintenance.              belong to Commitment Item
                                                           gardens, roads, fencing &                                         REP-MTC
                                                           road/direction signage


           REP-MTC      3830   REP & MAINT - PLUMBING      all plumbing repairs and maintenance all other repairs &          Use one of the specific GLs that
                                                           - usually done by a plumber.         maintenance.                 belong to Commitment Item
                                                                                                                             REP-MTC




1/1/2012                                                                         Page 11 of 23                                          9674071d-74f5-498c-8139-a938ce9e1767.xls
                                             Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name           GL account includes…                    GL account excludes…             Use instead …                      Policy/
                                                                                                                                                                         Form
           REP-MTC      3860   REP & MAINT - CATERING        all repairs and maintenance to          all other repairs &              Use one of the specific GLs that
                               EQUIPMENT                     catering equipment - used mainly in     maintenance.                     belong to Commitment Item
                                                             the residences and GSB.                                                  REP-MTC



           REP-MTC      3875   REP & MAINT - CONSUMABLES all workshop stock/consumable items all other repairs &                      Use one of the specific GLs that
                                                         required for repairs and maintenance maintenance.                            belong to Commitment Item
                                                         jobs or research activity.                                                   REP-MTC



           SAFETY-EXP   3890   FIRE FIGHTING EQUIPMENT & purchase and servicing of fire fighting all equipment and services           • 3900 First aid equipment &
                               SERVICING                 equipment and servicing.                unrelated to fire                    services
                                                                                                                                      • 4320 Computer hardware
                                                                                                                                      equipment < R15,000
                                                                                                                                      • 4400 Equipment < R15,000

           SAFETY-EXP   3900   FIRST AID EQUIPMENT &         first aid supplies and services e.g.    all equipment and services       • 3890 Fire fighting equipment
                               SERVICES                      sports matches, graduation.             unrelated to first aid           & servicing
                                                                                                                                      • 4320 Computer hardware
                                                                                                                                      equipment < R15,000
                                                                                                                                      • 4400 Equipment < R15,000

           SAFETY-EXP   3910   PROTECTIVE CLOTHING &         specific items of safety clothing and   T-shirts, sporting kits,         • 3150 Costumes
                               APPLIANCES                    appliances used for protection e.g.     promotional clothing,            • 2365 Clothing
                                                             lab coats, boots, jackets, gloves,      uniforms, specific safety        • 3890 Fire fighting equipment
                                                             masks, goggles, safety glasses,         equipment                        & servicing
                                                             aprons, wet suits, flippers, masks                                       • 3900 First aid equipment &
                                                                                                                                      services
           SAFETY-EXP   3930   SECURITY - SERVICES           services rendered by professional  keys, padlocks, burglar bars,         • 3750 Rep & Maint - Buildings
                                                             security personnel, includes UCT   alarm installations &                 • 3935 Security - systems
                                                             contracted security company, armed monitoring, tracker devices
                                                             banking guards, body guards


           SAFETY-EXP   3935   SECURITY - SYSTEMS            access cards, alarm installation &      keys, padlocks, burglar bars,    • 3750 Rep & Maint - Buildings
                                                             maintenance, tracker, UCT libraries     security guards                  • 3930 Security - services
                                                             tattle tapes, alarm monitoring



           UTILITIES    3960   MUNICIPAL SERVICES            charges related to provision of         floral arrangements, alarm       • 2210 Gifts & presentations
                                                             utilities generally used by             monitoring, CCTV, car hire,      • 2990 Cell phone charges
                                                             government/public utility initiated     insurance, cell phone calls,     • 3620 Venue hire
                                                             projects e.g. Central Improvement       venue hire, electricity, water   • 3930 Security - services
                                                             District (CID)
           UTILITIES    3970   ELECTRICITY                   electricity




           UTILITIES    3980   GAS - GENERAL                 the cost of the gas purchased          gas cylinder rental               • 3990 Gas - cylinder rental
                                                             NB If differentiation of gas
                                                             purchased is important, ensure that
                                                             the type is included first in the text
                                                             description when placing PO, e.g. CO2,
                                                             LN
           UTILITIES    3990   GAS - CYLINDER RENTAL         the cost of the gas cylinder rental    gas purchased                     • 3980 Gas - general




           UTILITIES    4000   MUNICIPAL RATES               FOR USE BY P&S, RESIDENCES & GSB ONLY
                                                             property rates payable to the local
                                                             municipality



           UTILITIES    4005   SEWERAGE CHARGE               FOR USE BY P&S, RESIDENCES & GSB ONLY
                                                             sewerage charge payable to the local
                                                             municipality




1/1/2012                                                                           Page 12 of 23                                                 9674071d-74f5-498c-8139-a938ce9e1767.xls
                                             Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name         GL account includes…                       GL account excludes…             Use instead …                     Policy/
                                                                                                                                                                         Form
           UTILITIES    4010   REFUSE REMOVAL              refuse removal                             toxic waste                      • 4020 Toxic waste




           UTILITIES    4020   TOXIC WASTE                 removal of toxic waste from the UCT refuse removal                          • 4010 Refuse removal
                                                           campus.




           UTILITIES    4030   WATER                       FOR USE BY P&S, RESIDENCES & GSB ONLY      bottled water                    • 2558 Refreshments
                                                           water charge payable to the local
                                                           municipality



           S&T          3360   TRAVEL TICKETS (LOCAL)      cost of local airfares, where the final accommodation, local leg of         • 3381 Accommodation (local)
                                                           destination is within SA, as well as    international flight                • 3350 Travel tickets (foreign)
                                                           train and bus tickets to local
                                                           destinations, where air travel is not
                                                           appropriate.
           S&T          3380   SUBSISTENCE & TRAVEL        monies paid for subsistence and            accommodation, airfare           • 3381 Accommodation (local) PAY002
                               (LOCAL)                     travel related expenses, while on UCT      visa application charges, car    • 3360 Travel tickets (local)
                                                           business within SA, in terms of the        hire, mileage claims,            • 3340 Travel ancillary costs
                                                           UCT S&T policy (PAY002) and                entertainment (group dinners)    (local)
                                                           approved local daily rates                                                  • 3390 Travel car hire (local)
                                                                                                                                       • 3420 Travel mileage claims
                                                                                                                                       • 2190 Entertainment



           S&T          3381   ACCOMMODATION (LOCAL)       cost of local accommodation - hotel,
                                                           travel lodge, B&B, guest house




           S&T          3390   TRAVEL - CAR HIRE (LOCAL)   car hire and all costs associated with                                                                        PAY002
                                                           the hire, e.g. insurance, petrol, for
                                                           local travel



           S&T          3420   TRAVEL MILEAGE CLAIMS       all mileage claims paid to staff,                                                                             PAY004
                                                           students, external parties, based on
                                                           the UCT mileage policy



           S&T          3440   TRAVEL ANCILLARY COSTS      travel insurance, travel vaccinations,                                                                        PAY002
                               (LOCAL)                     airport shuttle, transfer or taxi fares,
                                                           parking (both at airport & other
                                                           parking for business meetings or
                                                           conferences), toll fees, reimbursed
                                                           bank charges related to travel


           S&T-FOREGN   3350   TRAVEL TICKETS (FOREIGN)    the cost of airfares, where the final     Accommodation (foreign)
                                                           destination is outside SA, including      (GL3371), visa part of Travel
                                                           the local leg of an international flight, Ancillary Costs (GL3375)
                                                           as well as train and bus tickets,
                                                           related to international travel

           S&T-FOREGN   3370   SUBSISTENCE & TRAVEL        monies paid for subsistence and            accommodation, airfare           • 3371 Accommodation             PAY002
                               (FOREIGN)                   travel related expenses, while on UCT      visa application charges, car    (foreign)
                                                           business outside SA, in terms of the       hire, entertainment (including   • 3350 Travel tickets (foreign)
                                                           UCT S&T policy and approved country        group dinners)                   • 3375 Travel ancillary costs
                                                           specific daily rates. [Parking expenses                                     (foreign)
                                                           are considered to be part of S&T for                                        • 3374 Travel car hire (foreign)
                                                           foreign travel & are NOT claimable as                                       • 2190 Entertainment
                                                           separate expenses.]

           S&T-FOREGN   3371   ACCOMMODATION (FOREIGN) the cost of international
                                                       accommodation - hotel, travel lodge,
                                                       B&B, guest house




1/1/2012                                                                         Page 13 of 23                                                    9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name           GL account includes…                      GL account excludes…           Use instead …                    Policy/
                                                                                                                                                                       Form
           S&T-FOREGN   3374   TRAVEL - CAR HIRE (FOREIGN) car hire and all costs associated with
                                                           the hire, e.g. insurance, petrol, for
                                                           foreign travel



           S&T-FOREGN   3375   TRAVEL ANCILLARY COSTS        visa, travel insurance, travel
                               (FOREIGN)                     vaccinations, toll fees, reimbursed
                                                             bank charges related to travel, as well
                                                             as parking expenses, if S&T alowance
                                                             NOT claimed.
           BDEBT-WO     4050   BAD DEBT WRITE OFFS           FOR USE BY CENTRAL FINANCE ONLY           Fees and Trade Debtors         • 4150 Provision for bad debts
                                                             bad debts written off not previously      written off adjusted for
                                                             provided for                              against the bad debt provision
                                                                                                       centrally


           EXTRA-ORD    4070   EXTRA ORDINARY ITEMS          FOR USE BY CENTRAL FINANCE ONLY
                                                             one-off items of material amounts




           INT-CHRGS    4110   OTHER INTERNAL CHARGES        internal charges between two UCT
                                                             departments - used with internal
                                                             vendors



           PROVISIONS   4130   PROFIT & LOSS FROM            FOR USE BY ASSETS OFFICE ONLY
                               SALE/DISPOSAL ASSETS          profit & loss on sale/disposal of
                                                             assets



           PROVISIONS   4150   PROVISION FOR BAD DEBTS       FOR USE BY CENTRAL FINANCE ONLY
                                                             provision for bad and doubtful debts -
                                                             adjusted annually. Bad debt write offs
                                                             (Fees & Trade Debtors) to be
                                                             adjusted against prior year provision

           PROVISIONS   4160   PROVISIONS - OTHER            FOR USE BY CENTRAL FINANCE ONLY
                                                             other UCT provisions, adjusted
                                                             annually



           REFUNDS      4200   REFUNDS TO                    surplusses returned to funders or
                               GRANTORS/LESSEES              grantors in terms of the contract;
                                                             balances paid to lessees of external
                                                             Baxter productions, in terms of the
                                                             contract
           REFUNDS      4205   TRANSFERS TO GOVT             transfers to other institutions based
                               COLLABORATORS                 on government funding received




           REFUNDS      4206   TRANSFERS TO OTHER            transfers to other institutions based
                               COLLABORATORS                 on sub-contracts/agreements




           REFUNDS      4201   REFUNDABLE DEPOSITS           deposits refunded mainly to students
                                                             or deposits paid




           LOAN-INT     4220   INTEREST INTERNAL LOANS       FOR USE BY TREASURY ONLY
                                                             interest on Internal loans




           LOAN-INT     4230   INTEREST LOANS GOVT SHARE     FOR USE BY TREASURY ONLY
                                                             interest on subsidized loans -
                                                             government share




1/1/2012                                                                            Page 14 of 23                                               9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name         GL account includes…                      GL account excludes…             Use instead …                    Policy/
                                                                                                                                                                       Form
           LOAN-INT     4240   INTEREST LOANS UCT SHARE    FOR USE BY GENERAL LEDGERS ONLY
                                                           interest on subsidized loans - UCT
                                                           share or UCT only loans



           LOAN-REDEM 4270     REDEMPTION INTERNAL         FOR USE BY TREASURY ONLY
                               LOANS                       redemption on Internal loans




           LOAN-REDEM 4280     REDEMPTION LOANS GOVT       FOR USE BY GENERAL LEDGERS ONLY
                               SHARE                       redemption on subsidized loans -
                                                           government share



           LOAN-REDEM 4290     REDEMPTION LOANS UCT        FOR USE BY GENERAL LEDGERS ONLY
                               SHARE                       redemption on subsidized loans - UCT
                                                           share or UCT only loans




           COMPUTERS    4320   COMPUTER HARDWARE           desktop computers, laptops,               computer consumables,            • 4410 Assets > R15,000 - TFR AS001
                               EQUIPMENT < R15,000         monitors, scanners, printers, external    computer services &              to replacement provision
                                                           hard drive (only if < R15,000).           consulting, computer software    • 2130 Computer consumables
                                                           NB includes the transfer to a             & licences                       • 2140 Computer
                                                           computer replacement provision, in        NB For all computer              services/consulting
                                                           terms of an approved multi-year           equipment >R15,000,              • 2150 Computer
                                                           asset replacement cycle                   complete Asset form AS001        software/licences



           FURNITURE    4360   FURNITURE < R15,000         desks, chairs, tables, filing cabinet     furniture >R15,000, repairs &    • 3720 Rep & Maint - Furniture
                                                           (only if < R15,000)                       maintenance, computer            & equipment
                                                                                                     equipment, office equipment,     • 4320 Computer hardware
                                                                                                     equipment hire                   equipment < R15,000
                                                                                                     NB For all furniture >R15,000,   • 4400 Equipment <R15,000
                                                                                                     complete Asset form AS001        • 3650 Equipment hire


           REG-ASSETS   4380   ASSETS: MUSEUM & ART        art purchased via the Works of Art        all other assets
                               TREASURES                   Committee (WAC)




           REG-ASSETS   4400   EQUIPMENT < R15,000         lab/research/teaching/residence/offi      equipment >R15,000, repairs      • 4360 Furniture <R15,000      AS001
                                                           ce equipment such as fax machines,        & maintenance, computer          • 3720 Rep & Maint - Furniture
                                                           shredders, white boards, teaching         equipment, equipment hire        & equipment
                                                           models. Also includes water               NB For all equipment             • 4320 Computer hardware
                                                           coolers/purifiers, heaters, fans,         >R15,000, complete Asset         equipment < R15,000
                                                           kitchen appliances, musical               form AS001                       • 3650 Equipment hire
                                                           instruments, diving gear, sporting                                         • 2100 Kitchen utensils &
                                                           equipment, crockery, kitchen utensils                                      cutlery (residence use only)
                                                           & cutlery for non-residence use                                            • 2060 Crockery (residence use
                                                                                                                                      only)
           REG-ASSETS   4410   ASSETS > R15,000 - TFR TO   transfers to operating asset          replacement provision for            • 4320 Computer hardware
                               REPLACEMENT PROVISION       replacement provision, in terms of an computers                            equipment < R15,000
                                                           approved multi-year asset
                                                           replacement cycle. Assets include all
                                                           equipment and vehicles greater than
                                                           R15,000.
           TRF-ASSETS   4440   TRANSFERS - ASSETS          transfer of funds to one fund for the
                                                           acquisition of an asset




           ELECT-INFO   4460   LIB ELECTRONIC              FOR USE BY LIBRARIES ONLY
                               SUBSCRIPTIONS & CHARGES     costs incurred to access an
                                                           international database for
                                                           cataloguing records, access to inter-
                                                           library loans infrastructure, and other
                                                           electronic information requests
           LIB-AUDIO    4500   LIB ELECTRONIC BOOK         FOR USE BY LIBRARIES ONLY                 books, periodicals/journal       • 2820 Books & journals
                               ACQUISITIONS                costs incurred to purchase books          subscriptions, reprints          • 2595 Textbooks
                                                           received individually or as a package                                      • 2850 Book reprints
                                                           in electronic format                                                       • 2860 Subscriptions to
                                                                                                                                      periodicals



1/1/2012                                                                          Page 15 of 23                                                 9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name            GL account includes…                        GL account excludes…           Use instead …              Policy/
                                                                                                                                                                    Form
           LIB-AUDIO    4520   LIB AUDIO VISUAL               FOR USE BY LIBRARIES ONLY
                               ACQUISITIONS                   costs incurred when purchasing
                                                              audiovisual material for the Libraries
                                                              collection


           LIB-BOOKS    4580   LIB BOOK ACQUISITIONS          FOR USE BY LIBRARIES ONLY            books, periodicals/journal            • 2820 Books & journals
                                                              costs incurred when purchasing       subscriptions, reprints               • 2595 Textbooks
                                                              books (monographs) for the Libraries                                       • 2850 Book reprints
                                                              collection                                                                 • 2860 Subscriptions to
                                                                                                                                         periodicals
           LIB-PERIOS   4601   LIB PERIODICALS - DATA BASES   FOR USE BY LIBRARIES ONLY                  books, periodicals/journal      • 2820 Books & journals
                                                              collection of titles, usually journals, in subscriptions, reprints         • 2595 Textbooks
                                                              electronic format                                                          • 2850 Book reprints
                                                                                                                                         • 2860 Subscriptions to
                                                                                                                                         periodicals
           LIB-PERIOS   4610   LIB PERIODICALS - ELECTRONIC FOR USE BY LIBRARIES ONLY
                               SERIALS                      costs incurred to purchase individual
                                                            titles in electronic format



           LIB-PERIOS   4620   LIB PERIODICALS - PRINT        FOR USE BY LIBRARIES ONLY                   books, periodicals/journal     • 2820 Books & journals
                                                              costs incurred to purchase journals         subscriptions, reprints        • 2595 Textbooks
                                                              received only in print                                                     • 2850 Book reprints
                                                                                                                                         • 2860 Subscriptions to
                                                                                                                                         periodicals
           LIB-PERIOS   4630   LIB PERIODICALS - PRINT &      FOR USE BY LIBRARIES ONLY             books, periodicals/journal           • 2820 Books & journals
                               ELECTRONIC                     costs incurred purchasing journals    subscriptions, reprints              • 2595 Textbooks
                                                              that are received both in print and                                        • 2850 Book reprints
                                                              electronically, as a combined package                                      • 2860 Subscriptions to
                                                                                                                                         periodicals
           LAND-BLFG    4810   LAND PURCHASED                 FOR USE BY ASSETS OFFICE ONLY               cost of building on the land
                                                              land purchases




           CAP-PROJ     4680   FEES - ARCHITECT               architect fees




           CAP-PROJ     4690   FEES - ENGINEERING             all engineering fees, including
                                                              structural, civil, electrical, mechanical




           CAP-PROJ     4710   FEES - QUANTITY SURVEYOR       all fees related to quantity surveying




           CAP-PROJ     4651   CAPITAL PRJ - DEMOLITION &     FOR USE BY P&S ONLY
                               EARTHWORKS                     capital costs associated with
                                                              demolition and earthworks - only for
                                                              Assets Under Construction (AUC)


           CAP-PROJ     4652   CAPITAL PRJ - BUILDING         FOR USE BY P&S ONLY
                                                              capital costs associated with the
                                                              building - only for Assets Under
                                                              Construction (AUC)


           CAP-PROJ     4653   CAPITAL PRJ - ELECTRICAL       FOR USE BY P&S ONLY
                                                              capital costs associated with the
                                                              electrical installations - only for
                                                              Assets Under Construction (AUC)


           CAP-PROJ     4654   CAPITAL PRJ - VOICE & DATA     FOR USE BY ICTS & P&S ONLY
                               INFRASTRUCTURE                 capital costs associated with the
                                                              voide and data infrastructure - only
                                                              for Assets Under Construction (AUC)




1/1/2012                                                                             Page 16 of 23                                                 9674071d-74f5-498c-8139-a938ce9e1767.xls
                                            Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name          GL account includes…                       GL account excludes…   Use instead …              Policy/
                                                                                                                                                         Form
           CAP-PROJ     4655   CAPITAL PRJ - ROOF           FOR USE BY P&S ONLY
                                                            capital costs associated with the
                                                            roofing- only for Assets Under
                                                            Construction (AUC)


           CAP-PROJ     4656   CAPITAL PRJ - PLUMBING       FOR USE BY P&S ONLY
                                                            capital costs associated with the
                                                            plumbing - only for Assets Under
                                                            Construction (AUC)


           CAP-PROJ     4720   FEES - SCRUTINY              scrutiny fees payable when plans are
                                                            approved/assessed/reviewed e.g. by
                                                            the City of Cape Town, heritage
                                                            consultants


           CAP-PROJ     4740   FEES - PROJECT               FOR USE BY P&S ONLY
                               MANAGEMENT                   all fees related to project
                                                            management



           FLOATS       4830   SUNDRY ADVANCES              sundry amounts taken in advance of                                                           PAY006
                                                            supporting documentation ito the
                                                            UCT Advances policy



           FLOATS       4837   S&T ADVANCES - LOCAL AND     travel amounts taken in advance of                                                           PAY006
                               FOREIGN                      supporting documentation ito the
                                                            UCT Advances policy



           FLOATS       4850   PETTY CASH FLOAT             petty cash advanced to restore petty
                                                            cash float to imprest amount, or to
                                                            create petty cash float



           FUNDTRR-D    4815   GOB FUND CONTRIBUTION -      the transfer of GOB contributions
                               DEBIT                        between funds - matching credit is
                                                            always GL433 - debits must equal
                                                            credits


           FUNDTRR-D    4820   GRANT TRANFERS - DEBIT       the transfer of grant contributions
                                                            between funds (mainly research)
                                                            NB matching credit is always GL436 -
                                                            debits must equal credits


           FUNDTRR-D    4825   INVESTMENT INCOME            the transfer of investment income
                               TRANSFER - DEBIT             between funds
                                                            NB matching credit is always GL439 -
                                                            debits must equal credits


           FX-ASS-DEP   4370   POST CAP: ACQ ASSETS EXP IN FOR USE BY ASSETS OFFICE ONLY
                               PRIOR YRS                   assets capitalised that were expensed
                                                           in prior years



           FX-ASS-DEP   4421   REAL ESTATE ASSETS           FOR USE BY ASSETS OFFICE ONLY                                                                AST001
                               DEPRECIATION                 monthly depreciation charged on
                                                            Real estate assets over its useful life,
                                                            refer Assets policy


           FX-ASS-DEP   4423   FURNITURE & EQUIPMENT        FOR USE BY ASSETS OFFICE ONLY                                                                AST001
                               ASSETS DEPRECIATION          monthly depreciation charged on
                                                            Furniture and Equipment assets over
                                                            its useful life, refer Assets policy


           FX-ASS-DEP   4426   COMPUTERS ASSETS             FOR USE BY ASSETS OFFICE ONLY                                                                AST001
                               DEPRECIATION                 monthly depreciation charged on
                                                            Computer assets over its useful life
                                                            refer Assets policy




1/1/2012                                                                           Page 17 of 23                                        9674071d-74f5-498c-8139-a938ce9e1767.xls
                                           Guidelines to UCT General ledger expense accounts (excluding HR)
           Commit Item GL#     General Ledger name      GL account includes…                   GL account excludes…   Use instead …              Policy/
                                                                                                                                                 Form
           FX-ASS-DEP   4428   MOTOR VEHICLES (DEPT)    FOR USE BY ASSETS OFFICE ONLY
                               ASSETS DEPRECIATION      monthly depreciation charged on
                                                        Motor Vehicle assets over its useful
                                                        life


           FX-ASS-DEP   4770   AUC SETTLEMENT ACCOUNT   FOR USE BY ASSETS OFFICE ONLY
                                                        monthly settlement of Assets under
                                                        Construction Internal orders




1/1/2012                                                                       Page 18 of 23                                    9674071d-74f5-498c-8139-a938ce9e1767.xls
                                           GL BLOCKED FROM 2010

               BLOCKED GL                REPLACED BY/USE INSTEAD                            COMMENT
                                                                              This covers all parking both at airport &
                                                                              for business meetings/conferences. If
1250 Parking                           3440   TRAVEL ANILLARY COSTS (LOCAL)   UCT parking disc, which is ONLY allowed
                                                                              for external parties, use 1870
                                                                              ADMINISTRATION FEES-INTERNAL
       BWL MANAGEMENT & INCENTIVE
1905                                                                          Itemisation not required
       FEES

1920 STAMP DUTIES AND LEASE COSTS      1900   LEGAL ADVICE & FEES             Itemisation not required

1950 BILLS ON COLLECTION               1900   LEGAL ADVICE & FEES             Itemisation not required

1970 COLLECTION CHARGES (LOANS)        1900   LEGAL ADVICE & FEES             Itemisation not required

1980 CONSOLIDATED PAYMENTS                                                    No longer used

2020 POSTDATED CHEQUES                                                        No longer used

2040 TELETRANSMISSION-OUTWARDS                                                No longer used

2061 BWL CATERING                                                             No longer used

2070 DINNER                                                                   No longer used

2080 FOOD COSTS - NON -VATABLE                                                No longer used

2260 POSTAGE (EXAMINERS)               2890   Postage & delivery fees         Itemisation not required

                                      3380 or S&T Local or                    If required, use PO text to differentiate
2270 SUBSISTANCE (EXAMINERS)
                                       3370 S&T Foreign                       external from internal.

2280 TRAVEL ALLOWANCE (EXAMINERS)      3390   Car Hire or part of S&T         Itemisation not required

                                              ADVERTISING – MEDIA             Advertising either staff or non staff, or
2300 ADVERTISING-STAFF VACANCIES       2316
                                              PLACEMENT (STAFF)               events/promotions
                                              ADVERTISING – PUBLICITY &
2313 ADVERTISING-PRODUCTION            2323                                   Itemisation not required
                                              PROMOTIONS

2356 BWL ADMIN AND OPERATING COSTS                                            No longer used

2357 BWL STAFFING                                                             No longer used

2401 EXCHANGE RATE DIFFERENCES GBP                                            No longer used

       EXCHANGE RATE DIFFERENCES
2410                                                                          No longer used
       UNREALISED

2440 GENERAL EXPENSES # 2                                                     Should be unnecessary

2450 GENERAL EXPENSES # 3                                                     Should be unnecessary

2460 GENERAL EXPENSES # 4                                                     Should be unnecessary

2470 GENERAL EXPENSES # 5                                                     Should be unnecessary

2505 MANAGEMENT FEES NO 2 PORTFOLIO                                           No longer used

2535 SELECT EXPENSE GL                                                        No longer used
                                           GL BLOCKED FROM 2010


2536 Procument Card Recovery                                            No longer used

2547 PUBLICATIONS - DTP                                                 No longer used

                                              BROCHURES, HANDBOOKS &
2550 PUBLICITY                         3015                             Itemisation not required
                                              PUBLICITY

2555 PUBLICATIONS - JOURNALS COSTS                                      Itemisation not required

2557 PUBLICATIONS - DISTRIBUTION                                        Itemisation not required

2570 STUDENT ACCOM FEES - HOSPITALS    3630   PROPERTY LEASE            Itemisation not required

2620 WANTON DAMAGE                                                      No longer used

2650 INS ASSESSORS' FEES                                                No longer used

2700 INSURANCE-COMPUTER                                                 No longer used

       INSURANCE-MACHINERY
2730                                                                    No longer used
       BREAKDOWN

2750 INSURANCE-PUBLIC LIABILITY                                         No longer used

2780 INSURANCES ALL RISKS              2770   INSURANCE - ALL RISKS     Duplication

2790 RES STUD HOUSE HOLD INS PREM                                       No longer used

2910 TELEGRAM & TELEX EXPENSES                                          No longer used

2930 TELEPHONE CALLS - TRUNK                                            No longer used

2940 TELEPHONE CALLS RCVRD-STAFF HS                                     No longer used

2970 TELEPHONE RENT. RCVRD-STAFF HS                                     No longer used

                                                                        Too difficult to differentiate between
3000 PHOTOCOPYING                      3010   PHOTOCOPYING & PRINTING
                                                                        printing and copying
                                      2595 OR COURSE MATERIALS OR       For text books OR any other books.
3030 2ND HAND BOOKS - PURCHASES
                                       2820 BOOKS & JOURNALS            NB Library books have different GL
                                      2595 OR COURSE MATERIALS OR       For text books OR any other books.
3040 BOOKS-BOOKSHOP (NEW)
                                       2820 BOOKS & JOURNALS            NB Library books have different GL

3050 COST OF SALES - GENERAL                                            No longer used

3055 COST OF SALES - CHEMISTRY                                          No longer used

3060 MARK-DOWNS                                                         No longer used

3065 COST OF SALES - ITS                                                No longer used

3075 COST OF SALES - PURCHASING                                         No longer used

3080 COST OF SALES - MICROBIOLOGY                                       No longer used

3160 COSTUMES REPAIRS                  3150   COSTUMES                  Itemisation not required

3170 HOME PRODUCTIONS SUSPENSE                                          No longer used
                                           GL BLOCKED FROM 2010

                                               BROCHURES, HANDBOOKS &
3180 POSTERS                            3015                               Itemisation not required
                                               PUBLICITY

3190 PROPS                              3230   STAGE, PRODUCTION & PROPS   Itemisation not required

3200 SCENERY REPAIRS                    3230   STAGE, PRODUCTION & PROPS   Itemisation not required

       STAGE & SCENERY SUPPLIES &
3210                                    3230   STAGE, PRODUCTION & PROPS   Itemisation not required
       REPAIRS

3310 OPENING STOCK / W I P                                                 No longer used

3315 Stock General                                                         No longer used

3321 STOCK DIFFERENCES ACCOUNT - ITS                                       No longer used

       STOCK DIFFERENCES ACCOUNT -
3323                                                                       No longer used
       PURCHASING

3331 STOCK SCRAPPING ACCOUNT - ITS                                         No longer used

       STOCK SCRAPPING ACCOUNT -
3333                                                                       No longer used
       PURCHASING

3341 RESEARCH LEVY - NON MEDICAL                                           No longer used

3400 TRAVEL - CAR HIRE FUEL             3390   TRAVEL - CAR HIRE           Itemisation not required

3410 TRAVEL - CAR HIRE INSURANCE        3390   TRAVEL - CAR HIRE           Itemisation not required

                                                                           Itemisation not required – use PO text if
3430 TRAV.MILEAGE CLAIMS-NON STAFF      3420   TRAVEL MILEAGE CLAIMS
                                                                           necessary to distinguish.

3510 ASSETS: AGENCY -OWNED & FUNDED                                        No longer used

3550 WINDOW CLEANING                                                       No longer used

       COMPUTER HARDWARE EQUIPMENT             COMPUTER HARDWARE
3560                                    4320                               Duplication
       < R15 000                               EQUIPMENT < R15,000

3570 EQUIP (LIFE LESS 1YEAR)                                               No longer used

3580 EQUIPMENT SHARED WITH CPA                                             No longer used

3590 MINOR EQUIPMENT UNDER R15000       4400   EQUIPMENT < R15,000         Duplication

3700 MAIN CONTRACTORS-NON CAPITAL                                          No longer used

3710 OVERS/UNDERS QUOTATIONS                                               No longer used

                                               REP & MAINT - FURNITURE &
3770 REP & MTC FURNITURE                3720                               Rationalisation of repair account codes
                                               EQUIPMENT
                                               REP & MAINT - FURNITURE &
3780 REP & MTC OFFICE MACHINES          3720                               Rationalisation of repair account codes
                                               EQUIPMENT

3790 REP & MTCE - ELECTRICAL DIST       3730   REP & MAINT - ELECTRICAL    Rationalisation of repair account codes

3810 REP & MTCE - FENCING,WALLS,STONE   3800   REP & MAINT - GROUNDS       Rationalisation of repair account codes

3820 REP & MTCE - STREET LIGHTS         3730   REP & MAINT - ELECTRICAL    Itemisation not required

       REP & MTCE-
3840                                    3800   REP & MAINT - GROUNDS       Itemisation not required
       SEWERAGE,STORMWATER,DRAINS
                                              GL BLOCKED FROM 2010


3850 REPAIRS TO BLDG & FIXED EQUIP         3750   REP & MAINT - BUILDINGS          Itemisation not required

3870 SUB CONTRACTORS-NON CAPITAL                                                   Itemisation not required

                                                  PROTECTIVE CLOTHING &
3920 SAFETY APPLIANCES                     3910                                    Itemisation not required
                                                  APPLIANCES

3940 SECURITY-REPL LOCKS & KEYS            3750   REP & MAINT - BUILDINGS          Itemisation not required

       BAD DEBT WRITE OFFS - TRADE
4051                                       4050   BAD DEBT WRITE OFFS              Itemisation not required
       DEBTORS
       BAD DEBT WRITE OFFS - STAFF
4052                                       4050   BAD DEBT WRITE OFFS              Itemisation not required
       DEBTORS

4080 EXTRA ORDINARY ITEMS - VATABLE        4070   EXTRA ORDINARY ITEMS             Itemisation not required

                                                  Use appropriate Rep & Maint GL
4100 MAINT DEPT INT CHG                                                            Itemisation not required
                                                  account

4140 DIVIDENDS PAYABLE                                                             No longer used

4170 REDISTRIBUTION OF FUNDS                                                       No longer used

4180 TRF TO REPLACEMENT FUND                                                       No longer used

       GLA BENEFITS - RETIREES (=1178 in
4210                                                                               No longer used
       2004)

4250 INTEREST UNSUBSIDIZED LOANS                                                   No longer used

4300 REDEMPTION UNSUBSIDIZED LOANS                                                 No longer used

4330 COMPUTERS - COMPLETE SYSTEM                                                   No longer used

4340 EQUIPMENT: INFOTECH CHARGEOUTS                                                No longer used

4390 EQUIPMENT CAPITALISED                                                         No longer used

4420 MOTOR VEHICLES - STAFF                                                        No longer used

       MOTOR VEHICLES (STAFF) ASSETS
4429                                                                               No longer used
       DEPRECIATI
       ASSETS UNDER CONSTRUCTION
4430                                                                               No longer used
       DEPRECIATION
       DISCRETIONARY (LOW VALUE ASSETS)
4439                                                                               No longer used
       DEPRECI

4450 GAAP BOOK TO BE DEPRECIATION                                                  No longer used

4470 SUBSCRIPTION                          2580   SUBSCRIPTIONS & AFFILIATIONS     Duplication

4490 AV - DUPLICATES                                                               No longer used

4510 AV - REPLACEMENTS                                                             No longer used

4540 BOOKS - DUPLICATES                                                            No longer used

4550 BOOKS - LAUNCHING                                                             No longer used

4560 BOOKS - REPLACEMENTS                                                          No longer used
                                      GL BLOCKED FROM 2010


4570 BOOKS - STANDING ORDERS                                 No longer used

4600 PERIODICALS - DUPLICATE SUBS.                           No longer used

4611 PERIODICALS - ELECTRONIC BOOKS                          No longer used

4650 CAPITAL PROJECTS SUNDRY EXPS                            No longer used

4660 CONTRACTORS - MAIN                                      New itemised GL accounts created.

4670 CONTRACTORS - SUB                                       New itemised GL accounts created.

4700 FEES - MECHANICAL ENGINEER                              No longer used

4730 FEES - STRUCTURAL ENGINEER                              No longer used

4750 MAINT DEPT CHGS-CAPITAL PROJ.                           No longer used

4760 RETENTION                                               No longer used

4780 BUILDING PURCHASED                                      No longer used

4790 BUILDINGS CAPITALISED                                   No longer used

4800 IMPROVEMENT TO GROUNDS                                  No longer used

       ADVANCES AND OTHER SUSPENSE
4835                                                         No longer used
       ACCOUNTS

4840 CASH FLOAT - OTHER                                      No longer used

								
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