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Banner Expense Account Code Descriptions - PLU - Pacific Lutheran

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Banner Expense Account Code Descriptions - PLU - Pacific Lutheran Powered By Docstoc
					Pacific Lutheran University Banner Expense Account Code Descriptions
NON-LABOR EXPENSES: Banner Account Code Banner Account Code

Description Supplies Instructional/Lab Supplies Office/General Supplies Research Supplies Software & Computing Supplies Travel & Subsistence Moving & Relocation Trvl/Subs-Local Trvl/Subs-Professional Development Trvl/Subs-Programatic Trvl/Subs-Student Recruitment Services & Fees Audit Services Guest Speakers & Honoraria Other Outside Services Legal Services Licenses, Fees & Permits Professional Services Professional Departmental Expense Conference/Seminar Registration Fee Dues & Memberships On Campus Meeting & Event Expenses Professional Development Subscriptions

Description Printing and Communication Photocopying Printing & Publications Advertising & Public Relations Postage & Mailing Telephone & Fax Equipment Equipment Purchases Equipment Rental/Lease Equipment Repair & Maintenance Computer Hardware Other Expenses Hazardous Materials Health Services Online Services Prizes & Awards Repair & Maintenance Non-Equipment Service Charges Software Licenses/Contracts Uniform Rental/Purchase Institutional Expenses Other Expenses Real Property Rental/Lease

7101 7102 7103 7104

7141 7142 7143 7144 7145

7111 7112 7113 7114 7115

7151 7152 7153 7154

7121 7122 7123 7124 7125 7126

7161 7162 7163 7164 7165 7166 7167 7168

7131 7132 7133 7134 7135

7414 7415

7502 7503

Capital Expenditures Computing Equipment (total cost should equal $5,000 or more per item) Equipment & Furnishings (total cost should equal $5,000 or more per item) Auxiliary/Interdepartmental Services (Restricted Use Only) Cash Over/Short 7214 COGS - Computer Software Convenience Copies Chargeback 7215 COGS - Events Security Cost of Goods 7216 COGS - Facilities Rental/Use Fees COGS - New Textbooks 7217 COGS - General Books COGS - Apparel 7218 COGS - Health & Beauty Aids COGS - Computer Hardware 7219 COGS - Multimedia Services COGS - Food NTX 7220 COGS - Sporting Goods COGS - Food TX 7221 COGS - Stage Services COGS - Supplies 7222 COGS - Used Textbooks High Speed Copies Chargeback 7223 COGS - Misc Events Tickets Expense Chargeback (ID) 7224 COGS - Bus Passes Offset Projects Chargeback 7225 COGS - Puyallup Fair Tickets X-Rays

7201 7202 7203 7204 7205 7206 7207 7208 7209 7210 7211 7212 7213

ExpAcctCodes Rev. 01-06

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NON-LABOR EXPENSES (continued): Banner Account Code Banner Account Code

Description Facilities Management/Plant Expenses (Restricted use only) Assessments Custodial Supplies Equipment Maintenance Contracts Taxes-Property Electricity Natural Gas/Heating Oil Refuse Sewer Other Utilities Water Capital Expenditures (Restricted Use) Buildings Computing Equipment Equipment & Furnishings Land Improvements Vehicles Land Library Acquisitions-Books Works of Art Debt Issuance Costs Debt Reduction-Principal

Description Institutional Expenses (Restricted Use Only) Actuarial Liability Adjustment Amortization Expense Bad Debt Expense Bank Fees Collection Costs Depreciation Expense Gift Annuity Distributions Indirect Costs Insurance Interest Expense Investment Management Fees Loan Principal Cancellations Non-Recurring Budget Items Taxes-Other Taxes-State Excise Trust Distributions Undistributed Budget Study Away Fees Late Fees Scholarships and Grants (Restricted Use Only) Scholarships & Fellowships Scholarships-Institutional Pell Grants

7301 7302 7303 7304 7305 7306 7307 7308 7309 7310

7501 7502 7503 7504 7505 7511 7512 7513 7601 7602

7401 7402 7403 7404 7405 7406 7407 7408 7409 7410 7411 7412 7413 7416 7417 7418 7419 7420 7421

7701 7702 7703

LABOR EXPENSES (Restricted Use Only): Banner Account Code Banner Account Code

Description Employee/Faculty Compensation Staff Compensation Administrator Compensation Faculty Compensation

Description Benefits Dental Disability Early/Phased Retirement FICA Fringe Benefit Allocation Life Insurance Medical Miscellaneous Benefits Retirement Tuition Remission Unemployment Workers Compensation

6101 6102 6151

6201 6202 6203 6301 6302

Student/OtherCompensation Student Compensation Student Compensation-FWS Student Compensation-Comm Svc-FWS R.A. Compensation Temporary Compensation

6401 6402 6403 6404 6405 6406 6407 6408 6409 6410 6411 6412

ExpAcctCodes Rev. 01-06

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