Accounts - University of Calgary by zhangyun

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									General guidelines:

The Chart of Accounts is divided into the following categories and the accounts related to each category are provided on a sepa

1. Restricted Use - Revenue ***
2. Restricted Use - Expenditure ***
3. General Use - Revenue ^^^
4. General Use - Expenditure ^^^

The definitions for Additions to Capital Assets are provided in a separate tab of this spreadsheet, so that users
can decide whether an expenditure should be treated as an Expense or an addition to capital assets.

Debt related Balance Sheet accounts are provided in a separate tab of this spreadsheet, so that departments can
understand the impact on their position, when they incur or repay debt (either external debt or internal debt).

Deferred Revenue and Prepaid accounts are provided for those Departments that are primarily responsible for
booking entries and keeping track of the accounts. Departments are also responsible for reversing those entries.

Combination Rules are provided in a separate tab of this spreadsheet, for users to use correct combination of Chartfield strings

A list of all accounts is also provided in a separate tab of this separate tab of this spreadsheet for user reference.

*** "General Use" accounts are most commonly used accounts by Departments and Faculties.

^^^ "Restricted Use" accounts are for used soley by Financial Services, Research Accounting, Treasury, Payroll

If users have questions regarding the application/definition of a particular account, please contact Financial
Services, before making any entries to that account.
ory are provided on a separate spreadsheet.




nation of Chartfield strings.
Account                Description                                       Definition
                                                   Include grants or donations received from a department of
                                                   the Province of Alberta not specifically mentioned
                                                   elsewhere. (See accs 40050, 40065 to 40125 ). Do not
 40010    AB Govt - Other Dept Op Grants
                                                   include amounts from agencies of the provincial
                                                   government (see acc 40060). The name of the
                                                   department must be included in the description field.
                                                   Include grants or donations received from the AB
 40050    AB Advanced Education Grants
                                                   Advanced Education ministry only.
                                                   Include grants or donations received from organizations
                                                   that are agents of the province of Alberta, such as Health
                                                   Care Authorities, Councils, or Boards, which carry out
 40060    AB Govt Agencies Grants                  various functions, delegated to them by the province and
                                                   are primarily funded out of provincial government funds.
                                                   The name of the agency must be included in the
                                                   description field.
                                                   Include all grants or donations received from the Alberta
 40065    AB Innovates - Health Solutions Grants
                                                   Innovates - Health Solutions (formerly AHFMR)
                                                   Include all grants or donations received from AB Innovates
          AB Innovates - Bio, Energy and
 40070                                             - Bio, Energy and Environment Solutions. (AARI, ALSI,
          Environment Solutions
                                                   AFRI,APRI,AERI, AWRI)
                                                   Include all grants or donations received from AB Innovates
 40075    AB Innovates - Technology Futures
                                                   - Technology Futures. (ARC, ICORE, AIF, Nano Alberta)
                                                   Include all grants or donations received from Alberta
                                                   Government Research Infrastructure (IIPP & ASRIP) and
 40080    ASRIP Grants                             Alberta Science & Research Investments Program
                                                   (ASRIP) including funding streams of SAP, ERATT, RI and
                                                   the SRI and S&R research funds.
          AB Research and Innovation Authority     Include all grants or donations received from the Alberta
 40090
          Grants                                   Research and Innovation Authority. (formerly ASRA)
                                                   Include all grants or donations received from Alberta
 40095    Alberta Infrastructure Grants
                                                   Government Alberta Infrastructure.
                                                   Include all grants or donations received from AB Health
 40100    AB Health Services Grants
                                                   Services.
                                                   Include all grants or donations received from Alberta
 40105    AB Health & Wellness Grants
                                                   Government Alberta Health & Wellness.
                                                   Include all grants or donations received from Calgary
 40125    Calgary Health Trust Grants
                                                   Health Trust.
                                                   Include grants or donations received from departments or
                                                   agencies of a Provincial government other than from the
 41002    Other Prov Govt Grants                   Province of Alberta (see accounts 40010, 40050, 40060
                                                   and 40100). The name of the department or agency must
                                                   be included in the description field.
                                                   Charge this account with the refund of NSERC
                                                   government grants (please consult with Financial Services
 41005    NSERC Authorized Transfers               or your account administrator). All other refunds should be
                                                   debited to the revenue account in which the original receipt
                                                   was recorded.
                                         Charge this account with the refund of CIHR government
                                         grants (please consult with Financial Services or your
41010   CIHR Authorized Transfers        account administrator). All other refunds should be debited
                                         to the revenue account in which the original receipt was
                                         recorded.
                                         Charge this account with the refund of SSHRC
                                         government grants (please consult with Financial Services
41015   SSHRC Authorized Transfers       or your account administrator). All other refunds should be
                                         debited to the revenue account in which the original receipt
                                         was recorded.
                                         Include all grants or donations received from the Canada
41020   CFI Grants
                                         Foundation for Innovation (CFI).
                                         Include all grants or donations received from the Canadian
41025   CIHR Grants
                                         Institute of Health Research.
                                         Include all grants or donations received from Health &
41030   Health Canada Grants
                                         Welfare Canada
                                         Include all grants or donations received from Social
41035   SSHRC Grants
                                         Sciences and Humanities Research Council.
                                         Include all grants or donations received from Canadian
41040   CIDA Grants
                                         International Development Agency.
                                         Include all grants or donations received from Natural
41045   NSERC Grants
                                         Sciences & Engineering Research Council of Canada.
                                         Include all grants or donations received from departments
41050   Federal Govt Other Grants        and agencies of the federal government other than those
                                         listed from acc 41020 to 41045.
                                         Include all grants or donations received from municipalities
41055   Municipal Government Grants      and their related authorities. The name of the municipal
                                         government must be included in the description field.
                                         Include all grants or donations received from any
                                         government, department or agency of the United States.
41060   US Government Grants
                                         The name of the organization must be included in the
                                         description field.
                                         Include all grants or donations received from any
                                         government, department or agencies of a country other
41065   Foreign Government Grants
                                         than Canada or the United States. The name of the
                                         organization must be included in the description field.
                                         Include all grants or donations received from a business
                                         entity (including corporations, proprietorships or
42010   Don & Other Grants - Business
                                         partnerships). The name of the business must be included
                                         in the description field.
                                         Include all grants or donations received from foundations.
42015   Don & Other Grants-Foundations   The name of the foundation must be included in the
                                         description field.
                                         Include all grants or donations received from non-profit
42020   Don&Other Grants- Non-Prof Org   organizations other than foundations (see acc 42015). The
                                         name of the entity must be included in the description field.
                                         Include all grants or donations received from individuals.
                                         Include the name of the person in the description field or if
42025   Don & Other Grants-Individuals   making a lump sum deposit, attach a list of payees to the
                                         deposit form and note “multiple donors" in the description
                                         field.
                                         Include all grants or donations received from a bequest or
42030   Don & Other Grants - Bequests
                                         will. Include the name of the estate in the description field

42035   Donation Tax receipted           Include donations for which tax receipt has to be issued

                                         Non-refundable fee charged for assessing entrance
43005   Application Fees
                                         requirements for students applying for U of C admission
                                         Non-refundable fee charged to students for admission to a
43010   Coop & Intern Admission Fee
                                         co-op or internship program.
                                         To be used for transfers of differential tuition subject to
43020   Differential Tuition Fee Trans
                                         special revenue sharing agreements
                                         Fee charged to students who must complete the effective
43025   Eff Writing Qualif Test Fee      writing exam in order to meet their effective writing
                                         requirement.
43030   English for Academic Purp Fee    Fees charged to students for the academic writing course.
                                         Fees charged by faculties for non-credit courses that fall
43035   Faculty OTP Revenue
                                         outside the AB Advanced Education tuition policy
                                         To be used for tuition transfers subject to special revenue
43060   Tuition Fees Transfer
                                         sharing agreements
                                         Fee charged to students who must write the mathematics
43100   Math Diagnostics Test Fee        diagnostic test in order to meet their admission
                                         requirement.
                                         Fees charged to students for materials or supplies that fall
43140   Spec St Fees - Suppl Fees        outside of regular tuition. Mandatory supplementary fees
                                         must be approved by the office of the registrar
                                         Fees charged to: 1) U of C students who write exams off
43145   Spec St Fees - Test &Exam Fees   site; and 2) non U of C students who write exams at the U
                                         of C
                                         Fees charged to students for issuance of transcripts or
43150   Spec St Fees - Transcripts       other documents relating to student grades. This relates to
                                         both credit and non-credit programs
                                         Fees charged to students for assessing applications for
43155   Spec St Fees -Appl&CourseExemp   course exemptions or special applications not assessed by
                                         the registrars office
                                         Fee charged to students for mail out and/or reprints of
43170   Spec St Fees - Parchments
                                         parchments
                                         Tuition for credit programs provided under contract with a
43175   Tuition - Cred Prog -3rd Party   third party such as public (other than AB Advanced
                                         Education)or private organizations/groups
                                         Tuition charged for the travel component of a credit
43180   Tuition - Credit Travel Study
                                         program
                                         Credit this account with course or registration fees charged
44005   Non Credit Tuition
                                         for non-credit programs.
                                         Credit this account with special fees charged to students
44010   Non Cred Tuition-Test&Exam Fee   for test or exams or any fees relating thereto for either
                                         credit or non-credit programs.
                                         Credit this account with special fees charged to students
                                         for assessing entrance requirements such as application or
44015   Non Cred Tuition-Appl & Exemp    course exemption forms or other similar forms relating to
                                         assessment of entrance requirements or transfer of course
                                         credits for either credit or non-credit programs.
                                         Credit this account with special fees charged to students
44020   Non Credit Tuition-Transcripts   for issuance of transcripts or other documents relating to
                                         student grades for either credit or non-credit programs.
                                         Credit this account with tuition fees charged for the travel
44025   Non Credit Tuition -Trav Study
                                         component of a non-credit program
                                         Include amounts received for the rental of equipment,
45005   Sales of G&S - Rental Income     space or other vehicles from customers‟ external to the
                                         University.
                                         Include all fees charged to participants of a conference.
                                         Include the name of the payee in the description field. If
                                         making a lump sum deposit, attach list of payees to
45010   Sales of G&S - Conference Fees   deposit form and note “multiple payees” in the description
                                         field. Donations to fund a conference should be recorded
                                         according to the nature of the organization making the
                                         donation. See all the grants accounts.
                                         Credit this account with the fee or profits received from the
                                         copyright, patent, sale, license or commercial use of
45015   Sales of G&S - Royalties         property created, developed or invented by the University
                                         or any of its staff as set out in the University‟s intellectual
                                         property policy.
                                         Credit this account with the sale of goods or services made
                                         to third parties. Goods include merchandise, materials or
                                         manufactured products. (e.g. photocopied lab notes).
45020   Sales of G&S - GST not incl      Services include time and effort provided by employees or
                                         others under the direction of the University. Sales of
                                         goods or services to internal departments or accounts
                                         should be recorded in acc 48005 to 48015

                                         Credit this account with revenue from third party sales as
                                         described in account 45020, but that included the GST
45025   Sales of G&S - GST inclusive
                                         component in the selling price. Financial Services will
                                         remove the GST component in the succeeding month end.
                                         Credit this account with revenue from third party sales as
                                         described in account 45020, but that included the
45030   Sales of G&S - HST inclusive     Harmonized Sales Tax (HST)component in the selling
                                         price. Financial Services will remove the HST component
                                         in the succeeding month end.
                                         Credit this account with the proceeds from the sale or
                                         trade in of equipment or other capital assets to a third
45035   Sales of G&S - Capital Assets
                                         party. Vendor credits for traded-in equipment are to be
                                         netted against the cost of new equipment.
                                         Credit this account with income that cannot be logically
45045   Miscellaneous Revenue
                                         credited to any other account.
                                         Credit this account if the debit goes to 69xxx and the funds
48005   Internal Rev - Operating Funds
                                         are received from Fund 10, 20 or 40
                                         Credit this account if the debit goes to 69xxx and the funds
48010   Internal Rev - Research Funds
                                         are received from Fund 60
                                         Credit this account if the debit goes to 69xxx and the funds
48015   Internal Rev - Spec Purp Endow
                                         are received from Fund 70
Account             Description                                  Definition

                                           Charge this account with the cost of gasoline, oil and
 60005    Motor Vehicle Fuels              other fuels used in University vehicles. Fuel for rental
                                           vehicles can be charged to account 64005.


                                           Charge this account with all instructional supplies and
                                           teaching aids used by faculties, other instructional
                                           departments and public service departments. Include
                                           consumable chemicals, laboratory glassware, film
                                           rentals, pamphlets, tapes, workbooks, demo kits, slides,
 60010    Matls & Supplies - Instruction
                                           etc. Do not credit revenue to this account. Sales to
                                           internal customers should be credited to accounts 48005,
                                           48010, or 48015. Sales to external customers should be
                                           credited to Sale of Goods & Services (accounts 45020 -
                                           45030).


                                           Charge this account with all costs of laundering and/or
 60015    Laundry
                                           dry cleaning smocks, uniforms, bedding, etc.


                                           Charge this account with the cost of materials, supplies,
 60020    Materials & Supplies             and parts. Do not include Expendable Equipment
                                           (60045), or Software (account 60060).

                                           Charge this account with the fees paid to subjects and
                                           donors for participation in a study or experiment.
 60025    Subject Fees                     Continuous payments or one subject or payments over
                                           $100 must be made on a Casual Payroll Requisition
                                           using acc 50120.

                                           Charge this account with expenditures that cannot be
 60035    Miscellaneous Expenses
                                           logically charged to any other account.


                                           Charge this account with equipment items less than
                                           $5,000 that are not an accessory to an equipment
 60045    Expendable Equipment             system. Items greater than $5,000 should be charged to
                                           account 18210. Example: fax machines, microwaves,
                                           printers, etc.

                                         Charge this account with Computer and Lab Equipment
 60046    Exp Comp&Lab Equip $1K - $4999 less than $5,000. Computer and Lab Equipment greater
                                         that $5,000 should be charged to account 18210.
                                       Charge this account with stand-alone furnishings less
60050   Expendable Furniture           than $5,000.00. Furnishings greater than $5,000.00
                                       should be charged to account 18210.

                                       Charge this account with the cost of renting vehicles.
60055   Vehicle Expense                These vehicles can be from the Motor Pool or from an
                                       outside agency.

                                       Charge this account with non-capital software and
                                       software related items. This will include: licenses or
                                       license renewals having a term of three year or less or
                                       costing less than $5,000, annual
                                       maintenance/support/upgrade fees, institutional desktop
                                       campus agreement charges, software purchases or
60060   Non-Capital Software
                                       upgrades costing less than $5,000, software training, or
                                       manuals. Charge software purchases and upgrades
                                       costing $5,000 or greater to account 18510. Note: If the
                                       software is purchased as part of a computer system, it
                                       should be charged to the account to which the computer
                                       equipment is being charged (18210 / 60046).


                                       Charge this account with the cost of non-printed
                                       materials purchased for the purpose of distribution to
                                       external audiences when promoting the University. This
                                       would include gifts, clothing and all merchandise (may or
                                       may not be carrying a University of Calgary identifier).
60070   Promotional Materials
                                       Also, charge this account with promotional printed or
                                       electronic materials purchased or created to promote the
                                       U of C including brochures, pamphlets, posters, flyers,
                                       viewbooks, postcards, cards, direct mail pieces or CD
                                       ROM.

                                       Charge this account with all costs associated with
                                       exhibiting U of C programs or activities at tradeshows,
                                       recruiting or career fairs, or shopping centre displays,
                                       etc. This should include the costs associated with
60080   Tradeshows & Conf Exhibition
                                       producing the displays, exhibitor fees, electrical and
                                       other set-up charges. It should NOT include the costs of
                                       printed materials, gifts or merchandise distributed at the
                                       tradeshow - see 60070.

                                       Charge this account with the costs of books,
                                       subscriptions to magazines, periodicals, journals,
60085   Books and Periodicals
                                       newspapers and the like, which are not considered part
                                       of the institutional collection.

                                       Charge this account with all metered postage and
60090   Postage
                                       stamps.
                                      Charge this account with telephone and fax tolls and
                                      private telephone line charges, including installation
                                      costs. The basic rental and installation costs of the main
                                      switchboard and standard department local rentals, and
60095   Phone, Internet, Cable        subsequent move charges of this equipment shall be
                                      charged to the Campus Infrastructure –
                                      Telecommunications Department. Do not include the
                                      installation of telephone lines linking various computer
                                      terminals. Charge these costs to 70100.

                                      Charge this account with services provided by
                                      independent professional consultants for services not
                                      otherwise included in accounts 60105 to 60120, 60140 to
60100   Purch Serv - Consultants      60160 and 60265. Include the nature of services in the
                                      description field of the input document. For Example:
                                      Management, Communication, HR, Interpreter,
                                      Translation, etc.

                                      Charge this account with services provided by
60105   Purch Serv - Performers       independent performers including actors, dancers,
                                      musicians, artists, etc.


                                      Charge this account with the cost of contracted security.
60115   Purch Serv - Security
                                      For Example:Armored car service.


                                      Charge this account with the cost of non-capital services
                                      provided by the Communications Media Department for
60120   Purch Serv - Com Media        instructional and research purposes. Other materials
                                      and services purchased from Communications Media are
                                      to be charged to the appropriate account.


                                      Charge this account with costs incurred in obtaining
60125   Courier Delivery & Shipping   courier, delivery services, shipping or other transporting
                                      of goods charges.


                                      Charge this account with the costs of printing all reprints,
60130   Printing and Publications     publications, photocopying, or page charges provided by
                                      University Printing Services.


                                      Charge this account with the per page cost of
60135   Photocopying                  photocopying. Do not include photocopier maintenance
                                      and operating costs. Use 66030.


                                      Charge this account with the costs of contracted
60140   Purch Serv - Admin Support
                                      administrative/word processing services.
                                         Charge this account with the cost of technical services
                                         such as machine shop, electronics drafting,
60145   Purch Serv - Technical
                                         glassblowing, contracted computer programming and
                                         other technical services.


                                         Charge this account with the cost of other contracted
60150   Purch Serv - Other
                                         service that is not included in accounts 60100 - 60145.


                                         Charge this account for services provided by
                                         independent professional health care providers including
60160   Prch Serv -Hlth Care Providers
                                         doctors, nurses, caregivers, outreach workers or other
                                         professionals providing health care services.

                                         Charge this account with expenses for meals and/or
                                         receptions provided as entertainment or hospitality. Use
60170   Hospitality
                                         this account by exception, in accordance with the terms
                                         and budget of each trust account and/or granting agency.


                                         Charge this account with expenditures incurred to hold
                                         business meetings involving project personnel and/or
60175   Meeting Expenses                 sponsors. Use this account only by exception, in
                                         accordance with the terms and budget of each trust
                                         account and/or granting agency.


                                         Charge this account with contributions or grants paid to
                                         other institutions or organizations. Payments of grants to
                                         individuals should be charge to account 63030 or 53150.
60180   Grants Pd - Other Institutions   If the University is just the banker (e.g. the funds were
                                         given to us to disburse), this account should not be used.
                                         In that circumstance use the same account that was
                                         used to record the original receipt

                                         Charge this account with grants awarded by or
                                         determined by an internal source or body of the U of C to
                                         another external body. This includes awards or grants
                                         made to U of C employees or account holders from
                                         existing sources of revenue or funds. The revenue or
                                         funds may be from the operating budget or they may be
60185   Grants Pd - Internal Sources     from funds received from an external source for which U
                                         of C makes the final selection of award holders (e.g.
                                         research block grant) or from an unrestricted trust
                                         account. This account should also be used to transfer
                                         matching internal grants to non-capital projects such as
                                         Research Excellence Envelope. The offsetting credit
                                         should be to either account 48005, 48010 or 48015
                                         depending on where the funds are coming from.
                                         Charge this account for Bachelor Student salaries that
                                         are incurred at another Institution. This account is used
60190   Bach Students-Oth Institutions
                                         to record costs incurred from funds advanced to other
                                         institutions.

                                         Charge this account for Research Time Stipends that are
                                         incurred at another Institution. This account is used to
60195   Rsrch Time Stipends-Oth Inst
                                         record costs incurred from funds advanced to other
                                         Institutions.

                                         Charge this account for Masters Students salaries that
                                         are incurred at another Institution. This account is used
60200   Masters Students - Other Inst
                                         to record costs incurred from funds advanced to other
                                         Institutions.

                                         Charge this account for Doctoral Students salaries that
                                         are incurred at another Institution. This account is used
60205   Doctoral Students - Other Inst
                                         to record costs incurred from funds advanced to other
                                         Institutions.

                                         Charge this account for Postdoctoral Stipends that are
                                         incurred at another Institution. This account is used to
60210   Postdoctoral Stipends-Oth Inst
                                         record costs incurred from funds advanced to other
                                         Institutions
                                         Charge this account for non-repetetive honorariums paid
                                         to non-employees. Compliance with "Preceptor,
60214   External Honorarium              Clerkship and Honorarium Payment" Procedures and
                                         Guidelines is mandatory in all cases where honorariums
                                         are paid.

60215   Publications - Academic          Charge this account with Publications charges.


                                         Charge this account with the costs of leasing space in
                                         non-university buildings for classrooms, storage, etc. The
                                         cost of leasehold improvements (alterations made to
60230   Rentals - Buildings
                                         leased space to make it usable to us) should be charged
                                         to acc 18010. A copy of all leases that are longer than 1
                                         year should be forwarded to Financial Reporting.

                                         Charge this account with the rental costs for all types of
                                         equipment from outside sources. A copy of all leases
60235   Rentals - Equipment
                                         longer than 1 year should be forwarded to Financial
                                         Reporting.


60240   Rentals - Gas Cylinders          Charge this account with the cost of gas cylinder rentals.
                                        Charge this account with the cost of rentals that do not
                                        fall with the category of accounts 64005, 60225, 60230,
60245   Rentals - Other                 60235 or 60240. A copy of any agreements that are
                                        longer than 1 year should be forwarded to Financial
                                        Reporting.

                                        Charge this account with charges relating to Computer,
60250   IT Computing Charges
                                        which cannot be logically charged to any other account.


                                        Charge this account with the cost of individual or
                                        institutional memberships as authorized in accordance
60255   Membership & Association Dues
                                        with the terms and budget of each trust account and/or
                                        agency.

                                        Charge this account with the annual premiums for fire,
60260   Insurance
                                        theft, liability, and other forms of insurance.


                                        Charge this account with professional and consulting
60265   Legal Fees                      fees paid to architects, engineers, lawyers, accountants,
                                        auditors and other consultants.


                                        Charge this account with professional and consulting
60266   Other Professional Fees
                                        fees, that do not fall into account 60265.


                                        Charge this account with the cost of royalties, or license
                                        fees for the right to photocopy (e.g. amounts paid to Can
                                        Copy) or to use intellectual property including published,
                                        video or audio material or the right to license property
60270   Royalties & Licence Fees
                                        such as software. Note: if the royalty or license fee
                                        relates to software and it is included with the price paid
                                        for the software, it should be charged to 60060 – Non
                                        Capital Software or 18510 - Capital Software.

                                        Charge this account with the internal deductible amount
                                        being charged to the department for property/automobile
                                        losses that fall within the deductible clause of our
60275   Non-Insured Property Losses
                                        insurance policies. Charge the appropriate general
                                        ledger expense account with the cost of property that is
                                        replaced.

                                        Charge this account with the losses related to
60280   Bad Debt Expense                uncollectible accounts, including Visa, MasterCard, and
                                        losses on returned cheques


                                        Charge this account with the fee levied by a collection
60285   Collection Costs
                                        agency for collection of accounts receivable.
                                        Charge this account with service charges levied by our
60290   Bank Charges                    banks, including the discount on Visa, MasterCard and
                                        other credit or bankcard transactions.



                                        Charge this account with the net cash overage or
60295   Cash Over and Short
                                        shortage as determined on the departmental deposit slip.


                                        Charge this account with the cost of creating and
                                        delivering advertisements to promote U of C programs or
                                        activities in the mass media including newspapers (off or
60300   Advertising                     on campus) radio, television, outdoor billboards, transit
                                        shelters, magazines, etc. Ads for prospective staff or
                                        position announcements should be charged to account
                                        60305
                                        Charge this account with advertising costs or
                                        management consulting fees incurred in the recruitment
60305   Staff Recruitment               and selection of new staff. Charge the cost of travel
                                        expenses of either staff members or prospective staff to
                                        account 64020

                                        Charge this account for small gifts and tokens of
                                        appreciation. Compliance with the "Gifts, Donations and
                                        Sponsorships" policy, "Hospitality and Travel Expenses"
60306   Gifts, Tokens of Appreciation
                                        policy and the "Travel & Expense Reimbursement
                                        Handbook" is mandatory in all cases where gifts/tokens
                                        of appreciation are paid.

                                        Charge this account with vehicle licenses, special
60310   Taxes and Licenses              permits, and municipal taxes; but exclude sales and
                                        excise taxes.

                                        Charge this account with the cost of equipment ($5,000
                                        and over) when it is clearly stated that the equipment is
60315   Equipment - Non Inventorial
                                        not recorded in the University‟s equipment inventory
                                        system.


                                        Charge this account with the cost of transporting any
60325   Freight Expense
                                        equipment, which is not capitalized.



                                        Charge this account, if there is a rounding diiference in
60330   Rounding Account
                                        cents.


                                        Charge this account with the cost of fuel, such as
62005   Heating Fuel                    propane purchased for heating and other purposes,
                                        excluding natural gas, which is charged to account 62015
                                         Charge this account with the costs of collection and
62010   Garbage Removal
                                         removal of garbage from the University.


62015   Natural Gas                      Charge this account with the cost of natural gas



                                         Charge this account with the cost of utilities purchased
62020   Utilities - Foothills Hospital
                                         from the Foothills Hospital by the Utilities department.


                                         Charge this account with the purchase of electricity for
62025   Light and Power
                                         power, lighting, etc.

                                         Charge this account with the cost of water and sewer
                                         services. The above utility accounts are to be used in
62030   Water Sewer Service              conjunction with the intermediate codes for utilities,
                                         operating departments, such as Housing, Food Services
                                         and public services departments.

                                         Charge this account with awards provided to graduate
63005   Grad Research Scholarships       research assistants. This account should be used
                                         instead of acc 50095.

                                         Charge this account with payments to visiting Reearch
                                         Scientists where the recipient has completed a
63010   Visiting Research Scientists
                                         MASTERS DEGREE. Payments are subject to T4A and
                                         are not eligible for statutory deductions.

                                         Charge this account with payments considered to be
                                         fellowship or scholarship support where the recipient has
63015   Fellowships Scholarships - Doc
                                         completed a MASTERS DEGREE. Payments are subject
                                         to T4A and are not eligible for statutory deductions.
                                         Charge this account with any portion of a payment
                                         considered as being a scholarship type payment as per
63020   Fellowships & Scholarships       terms of award to the individual. Scholarships are
                                         defined as competitive, based on academic
                                         achievement, and generally awarded to at the graduate
                                         level. this account with payments considered to be
                                         Charge
                                         studentship support where the recipient has NOT
63025   Studentships                     completed a BACHELOR DEGREE. Payments are
                                         subject to T4A and are not eligible for statutory
                                         deductions.

                                         Charge this account with grants paid to students. These
63030   Grants - Students                payments are to be processed through the Payroll Office
                                         to ensure proper T4 reporting for income tax purposes
                                         Charge this account with fee remission for any graduate
                                         or doctoral student in any faculty only when permissible
                                         under the terms and budget of an individual trust
63035   Remission of Fees -Grad Studnt   account. These payments are to be processed through
                                         the Payroll Office to ensure proper T4/T4A reporting for
                                         income tax purposes. For Undergrad fee remission, see
                                         63040
                                         Charge this account with fee remission for any under
                                         graduate student in any faculty only when permissible
                                         under the terms and budget of an individual trust
63040   Remiss of Fees -Undergrad Stud   account. These payments are to be processed through
                                         the Payroll Office to ensure proper T4/T4A reporting for
                                         income tax purposes. For Grad students‟ fee remission,
                                         see 63035
                                         Charge this account with prizes, medals or other awards
                                         given to students by the University or individual project.
63045   Scholarships and Medals          These payments are to be processed through the Payroll
                                         Office to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         students by the University or individual project. These
63050   Scholarship Matriculation        payments are to be processed through the Payroll Office
                                         to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         1st year students by the University or individual project.
63055   Scholarships 1st Year Students   These payments are to be processed through the Payroll
                                         Office to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         2nd year students by the University or individual project.
63060   Scholarships 2nd Year Students   These payments are to be processed through the Payroll
                                         Office to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         3rd year students by the University or individual project.
63065   Scholarships 3rd Year Students   These payments are to be processed through the Payroll
                                         Office to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         4th year students by the University or individual project.
63070   Scholarships 4th Year Students   These payments are to be processed through the Payroll
                                         Office to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         Graduate students by the University or individual project.
63075   Scholarships Graduate Students   These payments are to be processed through the Payroll
                                         Office to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         students, which does not fall between accounts 63045 to
                                         63075 by the University or individual project. These
63080   Scholarships Misc
                                         payments are to be processed through the Payroll Office
                                         to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         Med students by the University or individual project.
63085   Scholarships Med Students        These payments are to be processed through the Payroll
                                         Office to ensure proper T4/T4A reporting for income tax
                                         purposes.
                                         Charge this account with prizes or other awards given to
                                         Law students by the University or individual project.
63090   Scholarships Law Students        These payments are to be processed through the Payroll
                                         Office to ensure proper T4/T4A reporting for income tax
                                         purposes.

                                         Charge this account with the cost of renting vehicles.
64005   Travel - Vehicle Expense         These vehicles can be from the Motor Pool or from an
                                         outside agency.


                                         Charge this account with approved travel related meal
                                         per diems or actual meal costs. Compliance with the
64006   Meal Per Diem/Actual Meal Cost
                                         "Hospitality and Travel Expenses" policy and the "Travel
                                         & Expense Reimbursement Handbook" is required.



                                         Charge this account with approved subsistence
64015   Subsistence Allowances           allowances when the allowances must be reported
                                         separately from other travel costs.


                                         Charge this account with travel expenses incurred by
                                         prospective staff in visiting the University or other
                                         locations for the purpose of employment interviews. Also
                                         charge to this account the travel costs of University staff
                                         that are incurred in traveling to meet and interview
64020   Travel - Prospective Staff       prospective staff. In instances where University staff are
                                         traveling for a dual purpose. It shall be the responsibility
                                         of the staff member to indicate on his travel claim
                                         vouchers the portion of this travel chargeable to
                                         Prospective Staff account. Memo codes are required for
                                         this account
                                         Charge this account with the transportation,
                                         accommodation, and meal expenses of visitors invited
64025   Tvl-Visiting Sci or Researcher   for a short period of time to give lectures, seminars, or to
                                         provide consultation or advice. Vehicle rentals should be
                                         charged to 64005.
                                         Charge this account with registration fees, transportation,
                                         accommodation, vehicle and gas expenses related to
                                         trips to attend conferences, scientific meetings,
64030   Travel - Standard
                                         symposia, etc. related to general University business.
                                         Vehicle rentals should be charged to 64005. Meal
                                         charges should be charged to 64006.
                                         Charge this account with expenses incurred during brief
                                         trips away to collect specimens, samples, or to use
64035   Travel - Field Trips             facilities located elsewhere, including collaboration with
                                         other researchers. Vehicle rentals should be charged to
                                         64005.

                                         Charge this account with expenses incurred while
64040   Travel - Local
                                         traveling within the Calgary area.

                                         Charge this account with the cost of material or
                                         merchandise that is to be resold or reissued to other
65005   COGS Merchandise and Materials   departments. Use this account to record the cost of food
                                         materials prepared for resale. Revenue from sales is to
                                         be credited to the appropriate accounts.


                                         Charge this account with the cost of food or beverages
65015   Resale Food & Beverage Costs
                                         purchased for resale.


                                         Charge this account with the cost of moving or relocating
                                         departmental fixtures, furnishings, equipment, etc.
66140   Maintenance - Moving Costs
                                         Include also the transfer of these costs from Campus
                                         Infrastructure.

                                         Charge this account with the cost of interest paid to
67005   Interest Expense                 mortgage companies and other lending institutions on
                                         long term debt.

69005   Internal Exp - Matl & Supplies   Debit this account, when 48xxx account is credited.


69010   Internal Exp - Maintenance       Debit this account, when 48xxx account is credited.


69015   Internal Exp - C of Goods Sold   Debit this account, when 48xxx account is credited.


69020   Internal Exp - Grants            Debit this account, when 48xxx account is credited.


69025   Internal Exp - Books             Debit this account, when 48xxx account is credited.


69030   Internal Exp - Oth Purch Serv    Debit this account, when 48xxx account is credited.
69035   Internal Exp - Phone Charges     Debit this account, when 48xxx account is credited.


69040   Internal Exp - Parking Charges   Debit this account, when 48xxx account is credited.


69045   Internal Exp - Photocopy         Debit this account, when 48xxx account is credited.


69050   Internal Exp Non Cap Software    Debit this account, when 48xxx account is credited.



69055   Int Exp Purch Serv Com Media     Debit this account, when 48xxx account is credited.



69060   Int Exp Printing and Publicati   Debit this account, when 48xxx account is credited.


69065   Int Exp Meeting Expenses         Debit this account, when 48xxx account is credited.


69070   Int Exp IT Computing Charges     Debit this account, when 48xxx account is credited.


69080   Internal Exp - Miscellaneous     Debit this account, when 48xxx account is credited.


69090   Internal Exp - Conference        Debit this account, when 48xxx account is credited.


69095   Internal Exp - Performance       Debit this account, when 48xxx account is credited.


69100   Internal Exp - Vehicle Exp       Debit this account, when 48xxx account is credited.

                                         This account should only be used to transfer funds from
                                         one Operating account to another. The offset of this
                                         account is 70130. For Example Financial Services may
                                         want to give Human Resources a flat sum contribution
                                         towards an activity that Human Resources will be
70120   Internal Charges - Other         sponsoring. Financial Services will record the payment
                                         as an expense in 70120. Human Resources will record
                                         the receipt in 70130. Do not use this account to correct
                                         improperly allocated expenses. Where costs can be
                                         specifically identified the appropriate accounts should be
                                         used.
                                    Charge the offset of this credit to 70120. (more info
70130   Internal Recovery - Other
                                    available under 70120).


                                    This account is used within a department for internal
70160   Internal Allocations        reporting only. The total at the departmental level is
                                    always zero.
Account           Description                           Definition

                                           Include only the base operating grant
 40005    AB Adv Ed Gen Operating Grant    received from Alberta Advanced
                                           Education (FS only)


                                           Include EPE grants received from
 40045    EPE Grants - Various             Alberta Advanced Education (FS use
                                           only)
 40110    Recruitment & Retention Grant    Do not use
 40999    AB Govt Grants - Instit Adj      FS use only
 41999    Other Govt Grants - Instit Adj   FS use only
 42990    Don & Other Grants - Contra      FS use only
 42999    Donations - Instit Adjustments   FS use only
                                           Tuition for co-operative education
 43015    Cooperative Education Fees       programs. This account is for system
                                           generated entries and FS use only
                                           To be used for transfer of non-
                                           refundable application fees. This
 43065    Forfeited Fee Penalty
                                           account is for system generated entries
                                           and FS use only
                                           To be used for deferral of winter fees.
 43070    Deferred Credit Tuition Adj
                                           This account should be used by FS only
                                           Fees charged to students who are
                                           attending a course on an audit basis.
 43075    Grad Studies Audit Fees
                                           This account is for system generated
                                           entries and FS use only
                                           Tuition fee charged for courses taken
                                           by thesis students (in addition to the
 43080    Grad Studies Extra to Prog Fee
                                           thesis fee). This account is for system
                                           generated entries and FS use only.
                                           Non-refundable fee charged to all
                                           students registering in a graduate
 43085    Grad Studies Registration        studies program. This account is for
                                           system generated entries and FS use
                                           only.
                                           Tuition for internship programs. This
 43090    Internship Fees                  account is for system generated entries
                                           and FS use only
                                           Fee charged to students who register
                                           after the deadline date. This account is
 43095    Late Registration Fees
                                           for system generated entries and FS
                                           use only
 43115    Off Campus Fees - Summer         This account is not in use at this time
                                         Supplemental tuition for credit
                                         programs that have been approved for
                                         program differential fees and fall within
43125   Program Differential - Fall
                                         the AB Advanced Education tuition
                                         policy. This account is for system
                                         generated entries and FS use only.

                                         Supplemental tuition for credit
                                         programs that have been approved for
                                         program differential fees and fall within
43130   Program Differential - Winter
                                         the AB Advanced Education tuition
                                         policy. This account is for system
                                         generated entries and FS use only.
                                         Interest charged to students who pay
                                         their fees after the fee deadline. This
43135   Late Payment Penalties
                                         account is for system generated entries
                                         and FS use only.
                                         Fees charged to students for inter-
                                         university athletic programs. This
43160   Spec St Fees - Athletic Fee
                                         account is for system generated entries
                                         and FS use only.
                                         Fees charged to students for campus
43165   Spec St Fees - Campus Rec Fee    recreation. This account should be
                                         used by FS only
                                         Tuition for credit programs that are
                                         subject to the AB Advanced Education
43185   Tuition - Grad Studies Program   tuition policy. This account is for
                                         system generated entries and FS use
                                         only.
                                         Supplemental fees charged to students
                                         who are not Canadian citizens or
43190   Visa Differential                permanent residents of Canada. This
                                         account is for system generated entries
                                         and FS use only.
45011   Revenue Box Office Commissions Theatre Services only
45013   Revenue Ticket Printing          Theatre Services only
45014   Revenue Offset Conversion Only   Theatre Services only
46005   Earned Capital Contributions     FS use only
47010   Capital Gains and Losses         Treasury Use only
47015   Trust General                    Treasury Use only
47020   U of C Admin Charge              Treasury Use only
47025   Operating Fund                   Treasury Use only
47030   Short Term Money Market          Treasury Use only
47035   Short Term Ph and N Bond Fd      Treasury Use only
47040   Interest Rev fr Cust             Treasury Use only
47045   Bond Int Ph and N Bond           Treasury Use only
47050   Close and Settle                 Treasury Use only
47055   Bond Gains and Losses            Treasury Use only
47060   Overdraft Charge                 Treasury Use only
47065   Royal Bank Safekeeping Charge    Treasury Use only
47070   Investment Counsel Fees            Treasury Use only
47075   Custodial Trust Fees               Treasury Use only
47080   Interest - Accrued                 Treasury Use only
47085   Interest Accrued                   Treasury Use only
47090   Security Deposit Interest          Treasury Use only
47095   Non Endow Invest Inc Unrealiz      Treasury Use only
47100   Non-Endow Invest Inc Realized      Treasury Use only
                                           Treasury Use only. To record the
                                           external endowment investment income
47103   Ext. Endow Invest Inc Exceptions
                                           realized for exceptions requested by
                                           donor
                                           Treasury Use only. To record income
47104   Ext. Endow Invest Inc Exceptions   for non endowed accounts invested in
                                           long term investment pool
47105   Ext Endow Invest Inc Realized      Treasury Use only
47115   Int Endow Invest Inc Realized      Treasury Use only
47120   Int Endow Invest Inc Unrealiz      Treasury Use only
47999   Investment Inc - Instit Adjs       FS use only
Account             Description                               Definition
                                           Charge this account with salary payments paid
                                           through University board appointment and recovered
 50005    Pay - Acad Board Appointments    from a trust account. The offsetting credit is made to
                                           the appropriate account code in the department's
                                           operating account.

                                           Charge this account with salaries of Deans,
 50010    Pay - Deans, Directors&Sr Mgmt
                                           Directors and Senior Administrators



                                           Charge this account with salaries of Professors other
 50015    Pay - Professor                  than Associated Professors (50020) or Assistant
                                           Professors (50025)



                                           Charge this account with salaries of Associate
 50020    Pay - Assoc Prof & Sen Instruc
                                           Professors and Senior Instructors.



                                           Charge this account with salaries of Assistant
 50025    Pay - Assist Prof & Instruc II
                                           Professors and Instructor II.



                                           Charge this account with salaries for Instructor I and
 50030    Pay - Instruc I & Lecturer Med
                                           Lecturer (Medical)



                                           Charge this account with all Honoraria payments to
 50035    Pay - Administrative Honoraria   persons engaged on an academic basis for a brief
                                           visit.



                                           Charge this account with salaries for Librarians and
 50040    Pay - Librarians & Prof Admin
                                           Professional/Administrative.


                                           Charge this account with amounts paid during
                                           sabbatical leave, assisted leave or leave with pay, to
 50045    Pay - Faculty On Leave           persons whose salaries, had they remained on
                                           campus, would have been charged to one of the
                                           above accounts (50010 to 50040)
                                         Charge this account with the salaries of „term certain‟
                                         U of C Board of Governors‟ appointees whose
50050   Pay - Sessionals With Benefits   appointment is greater than 6 consecutive months
                                         and the extent of duties is 6 half-course equivalents
                                         or more

                                         Charge this account with Market Supplements paid
50055   Pay - Market Supplements         to academic staff members in addition to their
                                         regular rank salary.


                                         Charge this account with Stipends paid for research.
                                         Stipends are salary supplements negotiated by the
50060   Pay - Research Stipends
                                         researcher with the funding source. These funds
                                         flow through the University‟s research account.

                                         Charge this account with the total amount of an
                                         assistantship even though a portion of the salaries
50065   Pay - Gr Assist Teach_Non-Tch
                                         paid to persons engaged in this capacity is
                                         considered to be "scholarship"


                                         Charge this account with the salaries of „term certain‟
50070   Pay - Sessional Instructors      U of C Board of Governors‟ appointees (except the
                                         SESSIONAL WITH BENEFITS)



                                         Charge this account with the salaries and wages
50075   Pay - Readers-Demonstrators
                                         paid to all readers, demonstrators, and markers.


                                         Charge this account with the stipend paid to clinical
                                         or adjunct appointees holding „term certain‟
50080   Pay - Exempt Sessionals Clin
                                         appointments who are exempt from the collective
                                         agreement.


                                         Charge this account with principal investigator fees
50085   Pay - Princ Investigator Fees
                                         that are paid as employment income.



                                         Charge this account with payments to research
50090   Pay - Research Associates        associates employed as professionally trained
                                         researchers.
                                         Charge this account with all other salary, wage, or
                                         honoraria payments to individuals engaged on an
                                         academic basis. Examples of charges to this
50095   Pay - Other Academic Salaries
                                         account are: Honoraria paid to University Elementary
                                         School Staff Honoraria paid for Student Teach
                                         Supervision

                                         Charge this account with payments to visiting
                                         researchers engaged in research collaboration. The
50100   Pay - Visiting Rsch Scientists   visitors may be residents (183 days or more in
                                         Canada during the calendar year) or non-residents
                                         (less than 183 days).
                                         Charge this account with payments considered to be
                                         fellowship support where the recipient has
                                         completed a DOCTORAL DEGREE and meets the
                                         requirements of the postdoctoral policy. Payments
50105   Pay - Postdoctoral Fellowships
                                         are subject to T4A and are not eligible for statutory
                                         deductions. These types of funds usually come from
                                         an external source and are intended to support
                                         further education and research training.

                                         Charge this account with payments considered to be
                                         EMPLOYMENT INCOME where the recipient has
50110   Pay - Graduate Sal - Doctorate
                                         completed a MASTERS DEGREE. Payments are
                                         subject to T4 and statutory deductions.

                                         Charge this account with Graduate Assistantships
                                         (Research) - doctorate - completed a Masters
50115   Pay - Grad Assis Res-Doctorate
                                         degree, receiving research funding, combination of
                                         T4/T4A income - 1/3 scholarship 2/3 income

                                         Charge this account with payments in which there is
                                         no expectation of payment, that is, the service would
50120   Pay - Gratuitous Payments
                                         be provided whether there is payment or not.
                                         Normally these token payments are small in nature.

                                         Charge this account with research grants paid to
                                         postdoctoral fellows who have completed a
                                         DOCTORAL DEGREE and are engaged in research
                                         under the sponsorship of an established researcher
                                         or agency. These appointees are deemed to be in
50125   Pay - Postdoctoral Res Grants
                                         receipt of research grant income for with a T4A slip
                                         will be issued by Payroll. The appointees may then
                                         claim eligible research expenses when filing their tax
                                         returns with CCRA. These payments are not eligible
                                         for statutory deductions
                                         Charge this account when the recipient has
                                         completed a Doctoral Degree, meets the
50130   Pay - Postdoctoral Associates
                                         requirements of the postdoctoral policy and is
                                         receiving employment income - T4 income

                                         Charge this account with employment payments paid
                                         to graduate students who have completed a
                                         BACHELOR DEGREE, are registered in graduate
                                         studies and working under the grantee‟s supervision.
                                         Normally these students provide a direct service in
                                         connection with a Faculty member‟s research that is
50135   Pay - Grad Salaries - Masters    not related to the student‟s area and/or program of
                                         study. In order to maintain their full-time status, a
                                         graduate student may not accept paid employment
                                         with the University in excess of 12 hours per week
                                         during the regular Fall or Winter terms. These
                                         payments are subject to T4 and statutory
                                         deductions.


                                         Charge this account with payments paid to graduate
                                         students who have completed a BACHELOR
                                         DEGREE and have a GA (Trust) appointment
                                         covered by the Graduate Assistantship Terms of
50140   Pay - Grad Assist Trust-Master
                                         Appointment. See Graduate Student‟s Appointment
                                         Schedule prepared annually by the Faculty of
                                         Graduate Studies.Payments are subject to a
                                         combination of T4,T4A and statutory deductions.


                                         Charge this account with payments to undergraduate
                                         students employed to carry out research. These
50145   Pay - Undergraduate Salaries
                                         students have NOT completed a degree. Payments
                                         are subject to T4 and statutory deductions.


                                         Charge this account with top up paid during
50150   Pay - Mat Leave UIC Supplement   maternity leave to academic staff to supplement EI.
                                         Support staff is charged to account 53100



                                         Charge this account with severance allowances paid
50155   Pay - Severance Allow -Faculty
                                         to academic staff.


                                         Charge this account with retiring allowances paid as
                                         defined in the Collective Agreement between The
                                         University of Calgary and The University of Calgary
50160   Pay - Retiring Allowance
                                         Faculty Association. Use this account only in
                                         conjunction with the various Academic staff, benefit
                                         intermediate accounts.
                                         Credit this account with the amount of full-time
                                         academic salaries paid from funds exclusive of the
                                         University of Calgary operating budget funds. For
                                         Example:50170 would be credited with that portion of
                                         academic staff salaries recovered from restricted
50170   Pay - Sal Recov Acad - FT
                                         fund accounts, hospitals, etc. The staff benefits
                                         associated with the recovery of salaries will be
                                         automatically credited each month to Acc 55005 at
                                         the prevailing staff benefit percentage rate. The debit
                                         side of these entries is Acc 50005
                                         Credit this account with the amount of full-time
                                         sessional academic salaries paid from the funds
                                         exclusive of the University of Calgary operating
                                         budget funds. For Example: 50175 would be credited
                                         with that portion of academic staff salaries recovered
50175   Pay - Sal Recov Acad - FT Sess
                                         from restricted fund accounts, hospitals, etc. The
                                         staff benefits associated with the recovery of salaries
                                         will be automatically credited each month to Acc
                                         50175 at the prevailing staff benefit percentage
                                         rate.The debit half of the entry is Acc 50005
                                         Credit this account with the amount of part-time
                                         academic and graduate assistant salaries. For
                                         Example: 50180 would be credited with that portion
                                         of academic staff salaries recovered from restricted
50180   Pay - Sal Recov Acad - PT & GA   fund accounts, hospitals, etc. The staff benefits
                                         associated with the recovery of salaries will be
                                         automatically credited each month to to Acc 50175
                                         at the prevailing staff benefit percentage rate.The
                                         debit half of the entry is Acc 50005

                                         Credit the account with the amount of salaries that
50185   Pay - Internal Salary Recovery   are paid from sources outside of the University of
                                         Calgary operating budget funds.

                                         Credit this account with the amount of staff salaries
                                         recovered from accounts 50005 - 50145. For
50190   Pay - Pd fr Outside Funds-Acad   example, 50190 would be credited with that portion
                                         of staff salaries recovered from University operating
                                         accounts, hospitals, employment programs, etc.
                                         Charge this account with the salaries of individuals
                                         with University support staff appointments, paid by a
53000   Pay - Supp Staff Appointments    department, in which all or part of their salary is
                                         recovered from a trust account. The offsetting credit
                                         is made to the Department's appropriate account.


                                         Charge this account with salaries of
53005   Pay - Prof Supervis and Manag
                                         Administrative/Professional Officers
53010   Pay - Cler & Administrative     Charge this account with salaries of Clerical Staff.




53015   Pay - Technical                 Charge this account with salaries of Technical Staff.




                                        Charge this account with salaries of Library
53020   Pay - Library Assistants
                                        Assistants.




53025   Pay - Labour                    Charge this account with salaries of Labourers.




                                        Charge this account with salaries of First Line
53030   Pay - 1st Line Superv & Admin
                                        Supervisory & Administrative Staff.



                                        Charge this account with salary and wages paid to
53035   Pay - Full-Time Sessional
                                        full-time Sessional support staff.



                                        Charge this account with salary and wages paid to
53040   Pay - Part-Time Sessional
                                        part-time Sessional support staff



                                        Charge this account with salary and wages paid to
53045   Pay - Temporary and Casual      temporary full-time, temporary part-time, and casual
                                        support staff.


                                        Charge this account with the salary and wages paid
                                        to regular part-time support staff except part-time
53050   Pay - Regular Part-Time
                                        staff considered Management & Professional (Acc
                                        53060).


                                        Charge this account with salary and wages of a
53055   Pay - Other Non-Acad Salaries   general nature, which cannot be allocated easily to
                                        other accounts.
                                        Charge this account with the salary and wages paid
53060   Pay - Regular Part-Time-M&P
                                        to M&P part-time staff.



                                        Charge this account with assistance amount paid to
53065   Pay - Student Assistance
                                        Students.


                                        Charge this account with Weekend Premiums and
                                        Shift Differentials as provided for under Articles 20
                                        and 21 of the A.U.P.E. Agreement. Please note that
53070   Pay - Premiums                  Group Leader Premiums, Variable Hours Premiums,
                                        and Acting Incumbency Pay are to be charged to the
                                        employee‟s basic salary account. Call-out Pay is
                                        charged to Overtime Pay.


                                        Charge this account with overtime pay and call-out
53075   Pay - Overtime
                                        pay.



                                        Charge this account with variable pay paid to M&P
53080   Pay - Variable Pay - M&P
                                        Staff.



                                        Charge this account with disbursement of gratuities
53085   Pay - Food Service Gratuities
                                        included in invoices for catered events.



                                        Charge this account with salaries of Research
53090   Pay - Research Assistants
                                        Assistants.


                                        Charge this account with support staff sick leave
                                        benefit payments commencing from the 91st day to
                                        the 120th day. (The period from the 1st day to the
53095   Pay - Sick Leave - LT Illness
                                        90th day is charged to the department). This
                                        account shall be used only in conjunction with the
                                        various staff benefit intermediate accounts.


                                        Charge this account with top up paid to support staff
53100   Pay - Mat Leave EI Supplement   during maternity leave to supplement EI. See
                                        account 50150 for academic staff.
                                         This account is to be used when an individual has
53105   Pay - Apprenticeship EI Supp     received an approved apprentice leave through
                                         Human Resources.



                                         Charge this account with payments paid to support
53110   Pay - Severance Allow -Support
                                         staff.



                                         Credit this account with the salary or a portion of a
                                         salary paid from sources exclusive of University
                                         Operating Budget accounts. For Example: 53115
                                         would be credited with that portion of support staff
53115   Pay - Recov SS - Admin & Prof    salaries recovered from restricted fund accounts,
                                         hospitals, etc. The staff benefits associated with the
                                         recovery of salaries will be automatically credited
                                         each month to 55015 at the prevailing staff benefit
                                         percentage rate.

                                         Credit this account with the salary or a portion of a
                                         salary paid from sources exclusive of University
                                         Operating Budget accounts. For Example: 53120
                                         would be credited with that portion of support staff
53120   Pay - Recov SS - 1st Line        salaries recovered from restricted fund accounts,
                                         hospitals, etc. The staff benefits associated with the
                                         recovery of salaries will be automatically credited
                                         each month to Acc 55025 at the prevailing staff
                                         benefit percentage rate.

                                         Credit this account with the salary or a portion of a
                                         salary paid from sources exclusive of University
                                         Operating Budget accounts. For Example: 53125
                                         would be credited with that portion of support staff
53125   Pay - Recov SS - Reg FT          salaries recovered from restricted fund accounts,
                                         hospitals, etc. The staff benefits associated with the
                                         recovery of salaries will be automatically credited
                                         each month to Acc 55030 at the prevailing staff
                                         benefit percentage rate.

                                         Credit this account with the salary or a portion of a
                                         salary paid from sources exclusive of University
                                         Operating Budget accounts. For Example: 53130
                                         would be credited with that portion of support staff
53130   Pay - Recov SS - PT & Casual     salaries recovered from restricted fund accounts,
                                         hospitals, etc. The staff benefits associated with the
                                         recovery of salaries will be automatically credited
                                         each month to Acc 55035 at the prevailing staff
                                         benefit percentage rate.
                                         Credit this account with the salary or portion of a
53135   Pay - Recov SS - without Benef   salary paid from sources outside of the Univeristy
                                         Operating Budget accounts.


                                         Credit this account with the amount of staff salaries,
                                         paid from funds received from other sources. For
                                         example: 53140 would be credited with that portion
53140   Pay - Pd fr Outside Funds-Supp
                                         of an employee's salary/wage paid from University
                                         operating funds, or outside source, such as a
                                         government employment program.

                                         Charge this account with fees paid to individuals,
                                         professional firms or school boards that provide
53145   Pay -PurchServ-Teach & Instruc
                                         teaching or instructional services including program
                                         coordination or development.

                                         Charge this account with research grants paid to
                                         individuals. These payments are to be processed
53150   Pay - Grants - Researchers
                                         through the Payroll Office to ensure proper T4
                                         reporting for income tax purposes.


                                         Charge this account when the recipient is a PGME
                                         Trainee or Vet Med Intern or Resident. Payments
53155   Pay - PGME & Vet Med Trainees
                                         are subject to T4A and are not eligible for statutory
                                         deductions.



                                         This acccount has to be credited for adjustments in
53160   Contra - Salaries
                                         other Salary accounts.



                                         Credit this account with the amount of recoveries,
54000   Pay Recovery - Faculty
                                         paid on behalf of the Faculties.



                                         Credit this account with the amount of recoveries,
54005   Pay Recovery - MAPS
                                         paid on behalf of the MAPS.



                                         Credit this account with the amount of recoveries,
54010   Pay Recovery - AUPE
                                         paid on behalf of the AUPE.
                                         Credit this account with the amount of recoveries,
54015   Pay Recovery - Other
                                         which does not fall within accounts 54000 to 54010.



54995   Pay - Clearing Account           PAYROLL USE ONLY


54999   Pay - Instit Adjustments         FS use only


                                         Charge this account with benefits related to salaries
                                         paid to Academic staff who are Regular full-time and
                                         Full-time Limited Term, including Faculty on Leave,
                                         but excluding Administrative Honoraria; less any
55005   Ben - Academic - Reg FT
                                         benefit related salary recoveries. For Example: The
                                         benefit is calculated based on salaries charged to
                                         accounts 50010 - 50030, 50040 and 50045 less
                                         account 50170.


                                         Charge this account with benefits related to salaries
                                         paid to Academic Staff who are Full-time Sessionals.
55010   Ben - Academic - FT Sess
                                         For Example: The benefit is calculated based on
                                         salaries charged to Acc 50050 less 50175.

                                         Charge this account with benefits related to salaries
                                         paid to Academic Staff who are GA(T)‟s, Other
                                         Sessional, Readers – Demonstrators or paid as
                                         Administrative Honoraria, Consultation Fees, or
55015   Ben - Acad - Other Sess & GA_T
                                         Other amounts. For Example: The benefit is
                                         calculated based on salaries charged to accounts
                                         50035, 50065, 50070, 50075 and 50095 less Acc
                                         50175.
                                         Charge this account with benefits related to salaries
                                         paid to Support Staff who are
55020   Ben - Supp ST - Admin & Prof     Administrative/Professional Officers. For Example:
                                         The benefit is calculated based on salaries charged
                                         to acc 53005 less acc 53115.
                                         Charge this account with benefits related to salaries
                                         paid to Support Staff who are First Line Supervisory
55025   Ben - Supp ST - 1st Line         and Administrative. For Example:The benefit is
                                         calculated based on salaries charged to acc 53030
                                         less acc 53120.
                                         Charge this account with benefits related to salaries
                                         paid to Support Staff who are Clerical, Technical,
                                         Library Assistants, Labour or Full-time Sessional;
55030   Ben - Supp ST - Reg FT           less any benefit related salary recoveries. For
                                         Example: The benefit is calculated based on salaries
                                         charged to accounts 53010, 53015, 53020, 53025
                                         less acc 53125.

                                         Charge this account with benefits related to salaries
                                         paid to Support Staff who are Part-time Sessional,
                                         Temporary and Casual, Student Assistants, or who
55035   Ben - Supp ST - Other            are paid Premiums; as well as all Support Staff paid
                                         overtime.For Example:The benefit is calculated
                                         based on salaries charged to accounts 53040,
                                         53045, 53050, 53070 and 53075 less acc 53130.


                                         Charge this account with the employer's contribution
55040   Ben - Univ Academic Pens Plan
                                         to the Universities Academic Pension Plan.



                                         Charge this account with the employer's contribution
55045   Ben - Public Service Pens Plan
                                         to the Public Service Pension Plan.



                                         Charge this account with the employer's contribution
55050   Ben - Canada Pension Plan
                                         to the Canada Pension Plan.



                                         PAYROLL USE ONLY Charge this account to record
55055   Ben - Academic Vacn Accrual
                                         accrued academic vacation at year-end.



                                         Charge this account with the employer's contribution
55060   Ben - Employment Insurance
                                         to the Employment Insurance.



                                         Charge this account with the employer's contribution
55065   Ben - Extended Health Care Ins
                                         to the Extended Health Care Ins.



                                         Charge this account with the employer's contribution
55070   Ben - Alberta Health Care Ins
                                         to the Alberta Health Care Ins.
                                        Charge this account with the employer's contribution
55075   Ben - Group Life Insurance
                                        to the Group Life Ins.



                                        Charge this account with the employer's contribution
55080   Ben - Dental Plan
                                        to the Dental Plan.



                                        Charge this account with the premiums related to the
55085   Ben - Trust Group Benefits      Trust Group Benefits Plan. See Handbook on Trust
                                        Group Benefits distributed by VP Research.



                                        Charge this account with the employer's contribution
55090   Ben - Workers Compensation
                                        to the Workers' Compesation Board assessments.



                                        Charge this account with the employer's contribution
55095   Ben - LT Disability Insurance
                                        to the LT Disability Ins.



                                        Charge this account with the employer's contribution
55100   Ben - Accid Death & Dismember
                                        to the ADD.



                                        Charges this account with employee benefits other
55105   Ben - Misc Staff Benefits       than those described in the other accounts (55000-
                                        56100)


                                        Charge this account with payments made to
                                        employees for reimbursement of course tuition fees,
55110   Ben - Educational Opportun      in accordance with the University‟s policy on
                                        “Educational Courses for Support Staff”, using the
                                        appropriate staff benefit intermediate accounts.


                                        Charge this account with payments made to
                                        employees for reimbursement of costs, in
55115   Ben - Learning and Wellness
                                        accordance with the AUPE agreement relating to the
                                        Self-directed Learning and Wellness Benefit.

                                        FINANCIAL SERVICES USE ONLY. Charge this
                                        account with the cost of Professional Expense
55120   Ben - PER Allocation
                                        Allowance, using the appropriate staff benefit
                                        intermediate accounts.
                                         Charge this account with costs incurred under the
                                         University‟s retirement policy, using the appropriate
55125   Ben - Long Serv & Retirement
                                         staff benefit intermediate accounts, include the cost
                                         of gifts, meals, etc.

                                         Charge this account with the employer's contribution
                                         for allowable moving expenses for new employees
55130   Ben - Removal Allowances
                                         and their families, in accordance with the granting
                                         agency and/or University's removal allowance policy.

                                         Charge this account with Fee remission for staff
                                         members and/or dependent, as provided for by the
55135   Ben - Fee Remission -Staff&Dep
                                         respective collective agreements, using the
                                         appropriate staff benefits intermediate account.

                                         Charge this account with the cost of travel incurred
                                         by academic staff members, while on sabbatical or
55140   Ben - Sabb & Prof Fellow Trvl
                                         professional fellowship leave, in accordance with the
                                         guidelines in TUCFA agreement.



55145   Ben - PER Leave without Pay      PAYROLL USE ONLY



                                         Credit this account with other staff benefits
55155   Ben - Staff Benefits Recovered   recovered that are related to academic and support
                                         staff.


                                         Charge this account with costs incurred in obtaining
55160   Ben - Vehicle Expense Recovery   courier, delivery services, shipping or other
                                         transporting of goods charges.



                                         Charge this account (according to University policy)
55165   Ben - Meals                      with the cost of meals for staff who are required to
                                         work overtime.



                                         Charge this account with the cost of courses taken at
                                         the University‟s request, including travel and
55170   Ben - Staff Training             incidental expenses. Charge conference registration
                                         fees and travel to 64025 or 64030. Charge the
                                         reimbursement of course tuition fees to 55110.
                                        This account should only be used by Payroll to
55175   Ben - Vacation Accrual
                                        record accrued support staff vacation at year-end



                                        Benefits allocated at predetermined percentages
56000   Allocated Benefits - Faculty    from central department to various other
                                        departments. Credit goes to 56100


                                        Benefits allocated at predetermined percentages
56005   Allocated Benefits - MAPS       from central department to various other
                                        departments. Credit goes to 56100


                                        Benefits allocated at predetermined percentages
56010   Allocated Benefits - AUPE       from central department to various other
                                        departments. Credit goes to 56100


                                        Benefits allocated at predetermined percentages
56015   Allocated Benefits - Other      from central department to various other
                                        departments. Credit goes to 56100


                                        Benefits allocated at predetermined percentages
56020   Allocated Benefits - Retirees   from central department to various other
                                        departments. Credit goes to 56100



                                        Credit this account, when 56000, 56005, 56010,
56100   Allocated Benefits - Offset
                                        56015, 56020 are debited


                                        THIS ACCOUNT IS FOR UNIVERISTY LIBRARIES
                                        USE ONLY. Charge this account with library or
                                        educational materials, which would normally be
                                        charged to 18410, but have a useful life of less than
60065   Exp Library Acquisitions        one year, and therefore should not be capitalized.
                                        For Example: Annual electronic access charges,
                                        annual license agreements, CD‟s and certain
                                        subscriptions and journals (that do not qualify for
                                        60085).

                                        MOTOR VEHICLE POOL USE ONLY Charge this
60225   Leased Vehicles                 account with the cost of renting vehicles from outside
                                        sources.
60999   Matls & Supplies - Instit Adjs   FS use only



                                         This account is used by Financial Reporting only to
61005   Depreciation Expense
                                         record all amortization of capital assets.



63999   Scholarships - Inst Adjustment   FS use only


64045   Employee Adv - Conversion Only   FS use only


                                         UNIVERSITY POSTAL SERVICES USE ONLY
65010   COGS Postage                     Charge this account with the cost of postage for
                                         postage meter machines.


                                         FACILITIES MANAGEMENT USE ONLY Charge
66005   Maintenance - Labour             this account with the costs of Labour for
                                         maintenance.



                                         FACILTIES MANAGEMENT USE ONLY Charge this
66015   Maintenance - Materials
                                         account with the costs of Materials for maintenance.



                                         FACILITIES MANAGEMENT USE ONLY Charge
66020   Maintenance - Parts
                                         this account with costs of parts for maintenance.


                                         FACILTIES MANAGEMENT USE ONLY. Charge
                                         this account with maintenance and repair costs to
66030   Maintenance and Repairs          buildings, furnishings, and equipment, including
                                         maintenance done on both a contract and a call-out
                                         basis.

                                         FACILITIES MANAGEMENT USE ONLY Charge
66035   Maintenance - Fire Alarm
                                         this account with costs of Fire alarm maintenance.



                                         FACILITIES MANAGEMENT USE ONLY Charge
66040   Maintenance - Exterior
                                         this account with costs of Exterior maintenance.



                                         FACILITIES MANAGEMENT USE ONLY Charge
66045   Maintenance - Interior
                                         this account with costs of Interior maintenance.
                                        FACILITIES MANAGEMENT USE ONLY Charge
66050   Maintenance - Elevators
                                        this account with costs of Elevators maintenance.



                                        FACILITIES MANAGEMENT USE ONLY Charge
66055   Maintenance - Plumbing
                                        this account with costs of plumbing maintenance.



                                        FACILITIES MANAGEMENT USE ONLY Charge
66060   Maintenance - HVAC              this account with costs of Heating, Ventilation, and
                                        Air Conditioning maintenance.


                                        FACILITIES MANAGEMENT USE ONLY Charge
66065   Maintenance - Fire Protection   this account with the costs of Fire Protection
                                        maintenance.



                                        FACILITIES MANAGEMENT USE ONLY Charge
66070   Maintenance - Electrical
                                        this account with the costs of electrical maintenance.



                                        CAMPUS INFRASTRUCTURE USE ONLY Charge
66080   Maintenance - Telecom
                                        this account with the costs of Telecom maintenance.



                                        Charge this account with the cost of maintaining
                                        equipment, including all types of office equipment
                                        such as computers, typewriters, fax machines, etc.
66085   Maintenance - Equipment
                                        Include maintenance done both on a contract and
                                        “call-out” basis. Note: Equipment serviced by
                                        Technical Services is charge to 60145.



                                        CAMPUS INFRASTRUCTURE USE ONLY Charge
66090   Maintenance - Furniture
                                        this account to record all furniture repair costs



                                        FACILITIES MANAGEMENT USE ONLY Charge
66095   Maintenance - Lighting
                                        this account to record all lighting maintenance.
                                        FACILITIES MANAGEMENT USE ONLY Charge
66100   Maintenance - Mechanical
                                        this account to record all mechanical maintenance



                                        FACILITIES MANAGEMENT USE ONLY Charge
66105   Maintenance - Bldng Auto Syst   this account to record all non-capital demolition
                                        costs.


                                        FACILITIES MANAGEMENT USE ONLY Charge
66110   Maintenance - Site Work         this account to record all non-capital site
                                        maintenance.


                                        FACILITIES MANAGEMENT USE ONLY Charge
                                        this account to record all other non-capital
66115   Maintenance - Other
                                        maintenance that cannot be logically applied to
                                        another account.



                                        FACILITIES MANAGEMENT USE ONLY This
66120   Maintenance - Firm Price WOs    account is used to charge back building operating
                                        costs from „work in progress‟ accounts.



                                        Charge this account with costs of renovations that
                                        maintain the usefulness of the building but DO NOT
                                        extend the life or add capacity to a building. Capacity
                                        is determined by number of labs, classrooms, offices
                                        etc. The addition of outlets to cope with increased
                                        technology is not an increase to capacity and is
66125   Maintenance - Non-Cap Alts      considered a non-capital alteration. For Example:
                                        This includes replacement of items such as wall or
                                        equipment or repairs to the facilities, painting,
                                        carpeting or re-keying of locks. Renovations that add
                                        value, life or capacity should be charged to 18010.
                                        Some judgment of non-capital versus capital
                                        alterations is required.



66130   Maintenance - Contracts         FACILITIES MANAGEMENT USE ONLY



                                        FACILITIES MANAGEMENT USE ONLY This is a
66135   Maintenance - Contract Labour   clearing account to redistribute the cost on contract
                                        labour.
66150   Cost Underestimate Oper PPD      FACILITIES MANAGEMENT USE ONLY




66999   Maint & Repairs-Inst Adjustmts   FS use only




67999   Interest - Instit Adjustments    FS use only



                                         This account should be used by Financial Reporting
68005   Gain&Loss on Disp of CapAssets   only to record any gain or loss on the disposal of a
                                         capital asset



                                         Charge this account with exchange gain/loss on
68010   Realized FX Gain & Loss
                                         foreign currency.




68015   Unrealized FX Gain & Loss        FS use only



                                         RESEARCH ACCOUNTING USE ONLY Credit this
                                         account for Indirect Costs or an Internal Overhead
70010   Interfund Revenue
                                         Transfer when 70030 is debited and Fund 10 is
                                         credited

                                         RESEARCH ACCOUNTING USE ONLY Debit/credit
                                         this account for the residual balance in a closed
70025   Interfund Transfers
                                         project if the funds are being transferred to an
                                         Operating Fund

                                         RESEARCH ACCOUNTING USE ONLY Debit this
70030   Indirect Costs & Overhead        account for Indirect Costs or an Internal Overhead
                                         Transfer


                                         RESEARCH ACCOUNTING USE ONLY Operating
70035   Internal Residual Bal Transfer   Funds only - Debit/credit this account when 70025 is
                                         used.
                                         RESEARCH ACCOUNTING USE ONLY Credit this
                                         account for Indirect Costs or an Internal Overhead
70040   Internal Overhead Transfer
                                         Transfer when 70030 is debited and Fund 20 is
                                         credited
                                         FINANCIAL SERVICES USE ONLY Charge this
                                         account with the cost of administrative services
70050   Internal Charges - Admin         provided to Ancillary Services, as determined by the
                                         University Budget Committee. The offset of charges
                                         to this account is 70060.
                                         FINANCIAL SERVICES USE ONLY Credit this
                                         account with the cost of administrative services
70060   Internal Recovery - Admin        provided to Ancillary Services, as determined by the
                                         University Budget Committee. Charge the offset of
                                         this credit to 70050.
                                         FACILITIES MANAGEMENT USE ONLY Charge
                                         this account with the occupancy charges for services
70070   Internal Charges - Occupancy
                                         provided by Campus Infrastructure. The offsetting
                                         credit is made to 70080.

                                         FACILITIES MANAGEMENT USE ONLY Credit this
                                         account with the occupancy charges for services
70080   Internal Recovery - Occupancy
                                         provided by Campus Infrastructure. Charge the
                                         offset of this credit to 70070.


                                         FINANCIAL SERVICES USE ONLY Charge this
70140   Internal Chrg - Board Declared   account to restrict or unrestrict funds as per Board
                                         Declaration.



                                         FINANCIAL SERVICES USE ONLY Credit this
70150   Internal Rev - Board Declared
                                         account when 70140, is used.
Account                 Description

 18010    Buildings & Plant - Additions




 18210    Furnishings & Equip -Additions




 18410    Books - Additions




 18510    Capital Software - Additions
18610   Rare Books - Additions




18710   Art - Additions
                      Definition
Charge this account with the cost at $5,000 and over
incurred for new building construction, building
renovation, site improvements, and capital utility.

Charge this account with the total cost of capital
purchase valued at $5,000 and over. Examples of
Furnishing & Equipment are equipment, furniture,
vehicles, cabinets, shelving, lockers, Carrel Study, and
screens. Value is determined by the price per
independent unit. Multiple units should not be added
together even when purchased in bulk. Items less than
$5,000 should be coded to 60050.

Charge this account with cost of all books, catalogues,
and other acquisitions, (including electronic material)
where funding is to establish or support an institutional
library collection. The cost of binding these acquisitions
should also be charged to this account. Acquisitions
should have a useful life of greater than one year (if less
than one year, charge to a/c 60065). This account is for
University Libraries only. Eg. Products with licensed
archival access or a physical item is received.


Charge this account with capital software and software
related items. This will include:
• licenses or license renewals that cost more than $5,000
and they are
1. perpetual or
2. 3 years or longer
• software purchases or upgrades costing $5,000 or
greater.
 Exclude all software training, maintenance or support or
items costing less that $5,000, which should be charged
to account 60060.
Note: If the software is purchased as part of a computer
system, it should be charged to the account to which the
computer equipment is being charged (account 18210).
Charge this account with the cost of books which are
rare, or a historical treasure and are held for public
exhibition, education or research purposes. They must
be protected, cared for and preserved and have a useful
life of greater than one year. Any proceeds from the sale
of such items, must be reinvested in the collection or be
used for the direct care of the collection. Sale of these
assets should be charged to account 45035. This
account is for University Library only.

These are capital assets with an exceptionally long or
unlimited lifespan due to their cultural or historical value.
Such capital assets include jewellery, paintings,
sculptures, and monuments.
Certain departments carry debt -- from external borrowing or from a temporary internal advance. Charges booked to these accounts relating to
the advance, repayment of debt will be recorded to these accounts. Upon making a debt repayment, the departments' purchasing power (budget
envelope) is impacted by any such debit. The interest portion of the debt will be debited to the Financing Charges in the Income and Expediture
account and the principle payment will be shown as a line item in the nVision Report. (This reporting feature is currently being developed by
Financial Services.)
Account                   Description
    25005     LT Debent - MacEwan Car Park
    25015     LT Debent - Art Building
    25025     LT Debent - Norq_Brew_Castle
    25035     LT Debent - Cascade
    25045     LT Debent - Imperial Oil
    25046     LT Debent Human Performance
    25047     LT Debent HRIC Parkade ACFA
    25055     LT Mortgage - Dining Centre
    25065     LT Mortgage - Varsity Courts
    25075     LT Mortgage - Imperial Oil
    25399     LT Mortgage - Instit Adjust
    25405     LT Lease - Acad Cluster
    25415     LT Lease - Nexcap
    25425     LT Lease - Xerox
    25435     LT Lease - IBM Mainframe
    25499     LT Lease - Instit Adjust
    25505     LT Liab - Early Retire Incent
    25510     LT Liab PeopleSoft Licence Fin

    33015     UR - Internal Loan Interest
    33020     UR - Internal Loan Transfer
    33022     UR - Internal Loans Update Balance
    33025     UR - Internal Loan Repayments
Account            Description                               Definition
                                           Credit this account, if the revenue relates to a
 21005    Deferred Rev - General           subsequent period. Ensure the entry is reversed at
                                           the beginning of the following period.


 21015    Deferred Rev - Fees - Fall       STUDENT RECEIVABLES USE ONLY



 21017    Deferred Program Diff - Fall     STUDENT RECEIVABLES USE ONLY



 21018    Deferred Visa Diff - Fall        STUDENT RECEIVABLES USE ONLY



 21019    Deferred OTP Tuition - Fall      STUDENT RECEIVABLES USE ONLY



 21020    Deferred Rev - Fees - Winter     STUDENT RECEIVABLES USE ONLY



 21022    Deferred Program Diff - Winter   STUDENT RECEIVABLES USE ONLY



 21023    Deferred Visa Diff - Winter      STUDENT RECEIVABLES USE ONLY



 21024    Deferred OTP Diff - Winter       STUDENT RECEIVABLES USE ONLY



 21025    Deferred Rev - Fees - Spring     STUDENT RECEIVABLES USE ONLY



 21027    Deferred Program Diff - Spring   STUDENT RECEIVABLES USE ONLY



 21028    Deferred Visa Diff - Spring      STUDENT RECEIVABLES USE ONLY



 21029    Deferred OTP Diff - Spring       STUDENT RECEIVABLES USE ONLY
21030   Deferred Rev - Fees - Summer     STUDENT RECEIVABLES USE ONLY



21032   Deferred Program Diff - Summer   STUDENT RECEIVABLES USE ONLY



21033   Deferred Visa Diff - Summer      STUDENT RECEIVABLES USE ONLY



21034   Deferred OTP Diff - Summer       STUDENT RECEIVABLES USE ONLY

                                         Credit this account, if the revenue relates to a
21035   Deferred Rev - Comm & Culture    subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.

21036   Deferred Supplem - Fall          STUDENT RECEIVABLES USE ONLY


21037   Deferred Supplem - Winter        STUDENT RECEIVABLES USE ONLY


21038   Deferred Supplem - Spring        STUDENT RECEIVABLES USE ONLY


21039   Deferred Supplem - Summer        STUDENT RECEIVABLES USE ONLY

                                         Credit this account, if the revenue relates to a
21050   Deferred Rev - French & Ital     subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21065   Deferred Rev - Physics           subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21070   Deferred Rev - Social Science    subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21090   Deferred Rev - Haskayne          subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21110   Deferred Rev - Education         subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21140   Deferred Rev - Engineering       subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21150   Deferred Rev - Petr Reserv Sp    subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21160   Deferred Rev - Law               subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21170   Deferred Rev - Cont Med Ed       subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21180                                    subsequent period. Ensure the entry is reversed at
        Deferred Rev - Science           the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21181   Deferred Rev - Vet School        subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21185   Deferred Rev - Nursing           subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21200   Deferred Rev - Kinesiology       subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.

21210   Deferred Athletics Mand. Fees    STUDENT RECEIVABLES USE ONLY

                                         Credit this account, if the revenue relates to a
21215                                    subsequent period. Ensure the entry is reversed at
        Deferred Rev-KIN Athletics       the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21220   Deferred Rev - Social Work       subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21230   Deferred Rev - Off Campus Trvl   subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21240   Deferred Rev - Learn Commons     subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21260   Deferred Rev - Library           subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21280   Deferred Rev - French Ctr        subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21285   Deferred Rev - Ext Sci & Tech    subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21290   Deferred Rev - Ext Adult Ed      subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21295   Deferred Rev - Ext Languages     subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21305   Deferred Rev - Ext Business      subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21310   Deferred Rev - Ext Lifestyles    subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.

21330   Deferred Campus Rec Mand. Fees STUDENT RECEIVABLES USE ONLY

                                       Credit this account, if the revenue relates to a
21334   Deferred Campus Rec Programs   subsequent period. Ensure the entry is reversed at
                                       the beginning of the following period.
                                       Credit this account, if the revenue relates to a
21335   Deferred Rev- KIN Outdoor Cntr subsequent period. Ensure the entry is reversed at
                                       the beginning of the following period.
                                       Credit this account, if the revenue relates to a
21340   Deferred Rev-KIN Comm Programs subsequent period. Ensure the entry is reversed at
                                       the beginning of the following period.

21341   Deferred Rev - Student Svc Fee   STUDENT RECEIVABLES USE ONLY

                                         Credit this account, if the revenue relates to a
21345   Deferred Rev-KIN Hlth & Wellns   subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21350   Deferred Rev - Fund Develop      subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21370   Deferred Rev - Housing           subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21375   Deferred Rev - Food Services     subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21380   Deferred Rev -University Press   subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21385   Deferred Rev - Olympic Oval      subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21390   Deferred Rev - Oval Summer       subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21405   Deferred Revenue - Research      subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.
                                         Credit this account, if the revenue relates to a
21410   Deferred Revenue - EVDS          subsequent period. Ensure the entry is reversed at
                                         the beginning of the following period.

21415   Deferred Visa Tuition - Fall     STUDENT RECEIVABLES USE ONLY


21416   Deferred Visa Tuition - Winter   STUDENT RECEIVABLES USE ONLY
21417   Deferred Visa Tuition - Spring   STUDENT RECEIVABLES USE ONLY


21418   Deferred Visa Tuition - Summer   STUDENT RECEIVABLES USE ONLY

                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14010   Prepd Exp - Postage              to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14015   Prepd Exp - Kinesiology          to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14020   Prepd Exp - Sports Programs      to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14025   Prepd Exp - Spring Summer        to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14030   Prepd Exp - Off Campus Travel    to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14035   Prepd Exp - Insurance            to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14040   Prepd Exp - Miscellaneous        to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14045   Prepd Exp - Sabbaticals          to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14050   Prepd Exp - Blue Cross           to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14055   Prepd Exp - Library              to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14060   Prepd Exp - Extension            to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14065   Prepd Exp - French Cntr          to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14070   Prepd Exp - Sci&Tech - ContEd    to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14075   Prepd Exp - Adult Ed - ContEd    to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14080   Prepd Exp - Languages - ContEd   to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14085   Prepd Exp - MgmtCert - ContEd    to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14090   Prepd Exp - Business - ContEd    to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14095   Prepd Exp - Lifestyles -ContEd   to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14100   Prepd Exp - EmplTrain - ContEd   to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14105   Prepd Exp - StudServ - CampRec   to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14110   Prepd Exp - NonCred - CampRec    to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14115   Prepd Exp - Comm - CampRec       to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14120   Prepd Exp - AncServ - CampRec    to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14125   Prepd Exp - University Press     to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
                                         Debit this account, if the expenditure relates to a
                                         subsequent period. Ensure an entry(s) is recorded
14130   Prepd Exp - Cash Advance         to reverse the prepaid and record the expenditure
                                         in the period(s) to which the expenditure is
                                         applicable.
Coding Guidelines

1. For UCALG, ARCTC and FHOBO if the Project starts with PP or RT, it cannot have Fund 20 included in the chartfield string
nd 20 included in the chartfield string.
Combination Rules

1. For ARCTC, UCALG and FHOBO, if an Account starts with 4xxxx, 5xxxx, 6xxxx and 7xxxx, it must have both Fund and Dep
Amortization of Capital Assets (61000 to 61999)
Proceeds on Disposition of Capital Assets (45035)
Loss (Gain) on Disp of Capital Assets (68005)


2. For ARCTC, UCALG and FHOBO, if the Fund is 60, it must have a valid Project included in the chartfield string.

3. For ARCTC, UCALG and FHOBO, if the Project starts with PExxxxxx, it must have both Fund 10 and Dept ID as 63040 or 6

4. For UCALG, if the Project starts with AO, AR, FR, OP, PP and RT, it cannot have Fund 10, 30 and 40 included in the chartf

5. For UCALG , if an Account starts with 1xxxx, 2xxxx and 3xxxx it cannot have a Fund in the chartfield string, except for
Staff Advances (12230)
Prepaid Exp - Cash Advance (14130)
Capital Assets and Collections (18000 to 19999)
Obligations under Capital Lease (25400 to 25499)
Unamortized Deferred Capital Contributions (26000 to 29999)
Net Assets (30000 to 39999)

6. For UCALG, if the Fund is 30 or 40, it cannot have Revenue Accounts (40000 – 49999)in the chartfield string, except for
45035 (Sales of Capital Assets)
47095 (Non-Endow Invest Inc Realized)
xxx, it must have both Fund and Dept ID included in the chartfield string, except for




ed in the chartfield string.

h Fund 10 and Dept ID as 63040 or 63060 as part of the chartfield string.

 10, 30 and 40 included in the chartfield string.

n the chartfield string, except for




)in the chartfield string, except for
                  1112
List of Active GL Accountsonly
Account         Descr
10005           STInv - Money Mkt - Int Mgmt
10010           STInv - Money Mkt - Ext Mgmt
10015           STInv - RBC - PIA
10020           USD MMRR
10099           STInv - Institutional Adjust
10105           Cash - Petty Cash Imprest
10106           Cash - Petty Cash - UC-Q
10107           Cash - Ordering
10110           Cash - Lottery - RBC
10115           Cash - Fees Stud Loans - RBC
10125           Cash - Main Deposit - RBC
10135           Cash - US Deposit - RBC
10148           Cash Control - PS Conversn
10165           Cash - Dept Cash Clearing
10170           Cash - Donated Shares - RBC
10175           Cash - PH&N - Royal Trust
10180           Cash - A/P DA - RBC
10181           Cash - A/P Wires
10185           Cash - US Cheques - RBC
10190           Cash - A/P PDS - RBC
10195           Cash - Payroll DA - RBC
10205           Cash - Payroll Deposit - RBC
10210           Cash-Cont Ed Suspense
10215           Qatar Bank - Operating (Riyal)
10220           Qatar Bank-Student Fees(Riyal)
10225           Qatar Bank - Cdn account
10229           Qatar Bank Student Fees CONTRA
10230           Qatar Bank - US Cheques
10999           Cash - Instit Adjustments
11005           STInv - Bonds
11099           STInv - Institutional Adj
11105           Investments - Shares
11999           Invest Shares - Instit Adj
12005           AR - Control Account
12006           A/R Control - Conversion
12010           AR - Payroll
12011           AR-Salary Advance
12015           AR - Fall Fees
12020           AR - Winter Fees
12025           AR - Spring Fees
12030           AR - Summer Fees
12031           Student Financials Accnts Recv
12035   AR - Residence Services
12040   AR - Student Family Housing
12060   AR - University Press
12065   AR - Library
12070   AR - Control Account-Cont Ed
12075   AR - Cont Ed Returned Cheques
12080   AR - Bookstore Returned Cheque
12085   AR - Parking Returned Cheques
12090   AR - Kananaskis
12091   AR - UCQ
12095   AR - ControlAccount-Campus Rec
12096   AR-Campus Rec Returned Cheques
12110   AR - Insurance Losses
12115   AR - Career Services
12116   Student Emergency Loans
12117   International Student Loans
12118   Muttart Emergency Loans
12120   AR - Government of Alberta
12125   AR - Government of Canada
12130   AR - Accrued Interest General
12140   AR - Doubt Acct - General
12145   AR - Doubt Acct - Fees
12150   AR - Doubt Acct - Library
12155   AR - Doubt Acct - ContEd
12160   AR - Doubt Acct - Residences
12165   AR - Doubt Acct - Bookstore
12170   AR - Doubt Acct - Univer Press
12175   AR - Doubt Acct - CampRec
12180   AR - Doubt Acct - Parking
12190   AR - Doubt Acct - Athletics
12195   AR - Doubt Acct - Kines Genl
12200   AR - Doubt Acct - Res & SpPurp
12205   AR - Due to due from Bentall
12210   AR - Control Account-Research
12225   AR - Inter Module-Clearing
12226   AR - Clearing-Behalf of Others
12227   AR-Transelect Clearing
12228   AR - Campus Infra Clearing
12230   AR - Employee Advances
12235   AR - Miscellaneous
12240   AR - Receivable from UTI
12300   RTA - General Advance
12400   UCQ Tuition Assessed
12401   UCQ Tuition CONTRA
12999   AR - Institutional Adjustments
13005   Inventory - Bookstore
13010   Inventory - University Press
13015   Inventory -Microcomputer Store
13020   Inventory - Campus Recreation
13025   Inventory - Printing Supplies
13030   Inventory - Food Services
13035   Inventory - Central Stores
13040   Inventory - Canada Post Outlet
13045   Inventory - Telecommunications
13050   Inventory - Student Awards
13055   Inventory - Communications
13060   Inventory - Alumni Affairs
13999   Inventory - Instit Adjust
14010   Prepd Exp - Postage
14015   Prepd Exp - Kinesiology
14020   Prepd Exp - Sports Programs
14025   Prepd Exp - Spring Summer
14030   Prepd Exp - Off Campus Travel
14035   Prepd Exp - Insurance
14040   Prepd Exp - Miscellaneous
14045   Prepd Exp - Rsrch&Schol Leaves
14050   Prepd Exp - Blue Cross
14055   Prepd Exp - Library
14056   Prepaid Expense SES
14060   Prepd Exp - Extension
14065   Prepd Exp - French Cntr
14070   Prepd Exp - Sci&Tech - ContEd
14075   Prepd Exp - Adult Ed - ContEd
14080   Prepd Exp - Languages - ContEd
14085   Prepd Exp - MgmtCert - ContEd
14090   Prepd Exp - Business - ContEd
14095   Prepd Exp - Lifestyles -ContEd
14100   Prepd Exp - EmplTrain - ContEd
14105   Prepd Exp - StudServ - CampRec
14110   Prepd Exp - NonCred - CampRec
14115   Prepd Exp - Comm - CampRec
14120   Prepd Exp - AncServ - CampRec
14125   Prepd Exp - University Press
14130   Prepd Exp - Cash Advance
14999   Prepd Exp - Instit Adjust
15005   LTInv - Money Market Killam
15010   LTInv - Money Market
15015   LTInv - Money Market Buchanan
15020   LTInv - Money Market Pub Hlth
15025   LT Inv MM Hotchkiss
15099   LTInv - MM Instit Adjustments
15105   LTInv - EqCdnTSX Killam
15110   LTInv - EqCdnTSX MV Killam
15115   LTInv - Equity Cdn
15120   LTInv - Equity Cdn TSX
15125   LTInv - Equity Cdn MV
15130   LTInv - Equity Cdn TSX MV
15135   LTInv - Equity Cdn MV Buchanan
15140   LTInv - Equity Cdn MV Pub HLTH
15150   LT Inv Eq Cdn Hotchkiss
15155   LT Inv Eq Cdn MV Hotchkiss
15199   LTInv - Eq Instit Adjustments
15205   LTInv - Fixed Inc Cdn Killam
15210   LTInv - Fixed Inc Cdn MV Kill
15215   LTInv - Fixed Inc Cdn
15220   LTInv - Fixed Inc Cdn MV
15230   LT Inv Fixed Inc Hotchkiss
15235   LT Inv Fixed Inc MV Hotchkiss
15299   LTInv - Fi Instit Adjustments
15305   LTInv - Eq Int Killam
15310   LTInv - Eq Int MV Killam
15315   LTInv - Eq Int
15320   LTInv - Eq Int MV
15340   LT Inv Eq Int'l Hotchkiss
15345   LT Inv Eq Int'l MV Hotchkiss
15399   LTInv - Eq Int Instit Adjustmt
15405   LTInv - Eq US Killam
15410   LTInv - Eq US MV Killam
15415   LTInv - Eq US
15420   LTInv - Eq US MV
15430   LT Inv Eq US Hotchkiss
15435   LT Inv Eq US MV Hotchkiss
15499   LTInv - Eq US Instit Adjustmts
15505   LTInv - Eq Cdn Buchanan
15510   LTInv - Eq Cdn Public Health
15515   LTInv - Eq Cdn Montr Tr-Jaris
15599   LTInv - EqCdn Instit Adjustmts
15600   LTInv - Floating Rate Notes
15700   LTInv - shares
15705   LTInv - ACFA
15710   LTInv - UTI
15715   LTInv - AINA
15999   LTInv - EqSub Instit Adjustmts
16005   LT AR - General
16010   LT AR - Capital Grants
16099   LT AR - Instit Adjustments
16105   LT AR - Capital Leases
16999   LT AR - Cap Lease-Inst Adjs
18005   Buildings & Plant - Open Bal
18010   Buildings & Plant - Additions
18015   Buildings & Plant - Disposals
18099   B&P-Institutional Adjustments
18105   B&P-Debt Funded - Open Bal
18110   B&P-Debt Funded - Additions
18115   B&P-Debt Funded - Disposals
18199   B&P - Debt Funded-Instit Adjst
18205   Furnishings & Equip - Open Bal
18210   Furnishings & Equip -Additions
18215   Furnishings & Equip - Disposal
18299   F&E - Institutional Adjustment
18305   F&E-Cap Leases - Open Bal
18310   F&E-Cap Leases - Additions
18315   F&E-Cap Leases - Disposals
18399   F&E-Cap Leases Institut Adjust
18405   Books - Open Bal
18410   Books - Additions
18415   Books - Disposals
18499   Books-Institutional Adjustment
18505   Capital Software - Open Bal
18510   Capital Software - Additions
18515   Capital Software - Disposals
18599   Capital Software-Institut Adju
18605   Rare Books - Open Bal
18610   Rare Books - Additions
18615   Rare Books - Disposals
18699   Rare Books-Institutional Adjus
18705   Art - Open Balance
18710   Art - Additions
18715   Art - Disposals
18799   Art - Institutional Adjustment
18805   Land - Open Balance
18810   Land - Additions
18815   Land - Disposals
18899   Land - Institutional Adjustmen
18999   Capital Assets - Instit. Adjs.
19005   AccDep - B&P - Open Bal
19010   AccDep - B&P - Current
19015   AccDep - B&P - Disposals
19105   AccDep - B&P-Debt - Open Bal
19110   AccDep - B&P-Debt - Current
19115   AccDep - B&P-Debt - Disposals
19205   AccDep - Furn & Equip - Op Bal
19210   AccDep - Furn & Equip - Curr
19215   AccDep - Furn & Equip - Disp
19305   AccDep - F&E - Leases - Op Bal
19310   AccDep - F&E - Leases -Current
19315   AccDep - F&E - Leases - Dispos
19405   AccDep - Books - Open Bal
19410   AccDep - Books - Current
19415   AccDep - Books - Disposals
19505   AccDep - Cap Software - Op Bal
19510   AccDep -Cap Software - Current
19515   AccDep - Cap Software -Dispos
20005   ST Liab - AP-Trade
20006   ST Liab - AP-Withholdings
20007   ST Liab - AP Trade UCQ
20010   ST Liab - Security Deposit
20011   ST Liab - Vendor Payments
20015   ST Liab - GST Payable
20020   ST Liab - GST Bookstore Trsfs
20025   ST Liab - GST Rebate Recov
20030   ST Liab - GST Rebate Books
20035   ST Liab - GST ITC
20055   ST Liab - Clearing
20065   ST Liab - Fee Pymt-OffLine
20070   ST Liab - Fee Refund Clearing
20075   ST Liab - Fee Inter-Session
20080   ST Liab - Fee Outside Scholar
20085   ST Liab - Fees - U of A
20090   ST Liab - Fees - U of L
20095   ST Liab - Fees - StEmergLoan
20100   ST Liab - Fees -Muttart Emerg
20105   ST Liab - Fees - Mgmt_Grad St
20110   ST Liab - Fees - Payroll
20115   ST Liab -Fees -Intl Stdnt Loan
20120   ST Liab - Fees - Scholarships
20130   ST Liab - Fees - UPass
20145   ST Liab - Fees - Social Work
20155   ST Liab -Fees -Campus AB Couns
20165   ST Liab - Fees - Locker Dep
20170   ST Liab - Fees - GSA In Trsf
20175   ST Liab - Fees - SU General
20176   ST Liab-Fees-ENG Society Fee
20180   ST Liab - Fees SU HSB Levy
20190   ST Liab - Operating Accruals
20195   ST Liab - Capital Accruals
20210   ST Liab - Travel Adv Clearing
20220   ST Liab - Debit Card Pymts
20245   ST Liab - Insurance Claims
20260   ST Liab - Contractor Holdbacks
20265   ST Liab - Trust Accruals
20270   ST Liab - Payment Plan
20275   Student Fin - Third Party Susp
20276   UCQ Student Fin 3rd Party Susp
20280   Student Fin - Emerg Loans
20281   ST Liab - Capital Credit Line
20320   ST Liab - Miscellaneous
20325   ST Liab - PST Ontario
20330   ST Liab - PST Quebec
20335   ST Liab - PST PEI
20340   ST Liab - PST Manitoba
20345   ST Liab - PST Saskatchewan
20350   ST Liab - PST BC
20355   ST Liab - Campus Card
20360   ST Liab - Res Food & Conf
20500   ST Liab - Accrued Investment
20600   ST Liab - Accrued Payroll-Gen
20610   ST Liab - Inc Tax Deductions
20620   ST Liab - Non-ResTax
20621   Qatar Withholding Tax Payable
20630   ST Liab - Canada Pension Plan
20640   ST Liab - Univ Academic Pens
20650   ST Liab - PenBuybackPayAcad
20660   ST Liab - PenBuybackPaySS
20670   ST Liab - PubServPlan-EE Pd
20680   ST Liab - UnivAcadPenEmployer
20690   ST Liab - PubServPlan-ER Pd
20700   ST Liab - WCB
20710   ST Liab - LTD Ins-Employee
20720   ST Liab - WCB-Accts Pay
20730   ST Liab - Life Insurance
20740   ST Liab - AD&D Employee Opt
20750   ST Liab - AD&D Spouse Opt
20760   ST Liab - Employment Ins
20770   ST Liab - AD&D Basic Ins
20780   ST Liab - AB Health Care
20790   ST Liab - UofC Faculty Assoc
20800   ST Liab - The University Club
20810   ST Liab - AUPE
20820   ST Liab - Trust Benefits
20830   ST Liab - Can Savings Bonds
20840   ST Liab - Credit Union
20850   ST Liab - United Way
20860   ST Liab - RRSP-Royal Bank
20870   ST Liab - Parking
20880   ST Liab - Garnishes Payable
20890   ST Liab - Misc Benefits
20900   ST Liab - Int-Long Term Debt
20905   ST Liab - EE Self-Funded Leave
20910   ST Liab - AccrVacation Pay-SS
20920   ST Liab - AccrVacation Pay-Acd
20930   ST Liab - Accr CTO Supp Staff
20940   ST Liab - Dental Plan
20950   ST Liab - Supp LTD Academic
20960   ST Liab - SupLTD AcadEEContrib
20970   ST Liab - Ext Health
20980   ST Liab - MAPS Flex Spending
20985   ST Liab - Payroll Clearing
20986   Payroll Encumbrance Offset
20990   ST Liab - Due to &fr Other BUs
20999   ST Liab - Institutional Adj
21005   Deferred Rev - General
21015   Deferred Rev - Fees - Fall
21017   Deferred Program Diff - Fall
21018   Deferred Visa Diff - Fall
21019   Deferred OTP Tuition - Fall
21020   Deferred Rev - Fees - Winter
21022   Deferred Program Diff - Winter
21023   Deferred Visa Diff - Winter
21024   Deferred OTP Diff - Winter
21025   Deferred Rev - Fees - Spring
21027   Deferred Program Diff - Spring
21028   Deferred Visa Diff - Spring
21029   Deferred OTP Diff - Spring
21030   Deferred Rev - Fees - Summer
21032   Deferred Program Diff - Summer
21033   Deferred Visa Diff - Summer
21034   Deferred OTP Diff - Summer
21035   Deferred Rev - Comm & Culture
21036   Deferred Supplem - Fall
21037   Deferred Supplem - Winter
21038   Deferred Supplem - Spring
21039   Deferred Supplem - Summer
21050   Deferred Rev - French & Ital
21065   Deferred Rev - Physics
21070   Deferred Rev - Social Science
21090   Deferred Rev - Haskayne
21110   Deferred Rev - Education
21140   Deferred Rev - Engineering
21150   Deferred Rev - Petr Reserv Sp
21160   Deferred Rev - Law
21170   Deferred Rev - Cont Med Ed
21180   Deferred Rev - Science
21181   Deferred Rev - Vet School
21185   Deferred Rev - Nursing
21200   Deferred Rev - Kinesiology
21210   Deferred Athletics Mand. Fees
21215   Deferred Rev-KIN Athletics
21220   Deferred Rev - Social Work
21230   Deferred Rev - Off Campus Trvl
21240   Deferred Rev - Learn Commons
21260   Deferred Rev - Library
21280   Deferred Rev - French Ctr
21285   Deferred Rev - Ext Sci & Tech
21290   Deferred Rev - Ext Adult Ed
21295   Deferred Rev - Ext Languages
21305   Deferred Rev - Ext Business
21310   Deferred Rev - Ext Lifestyles
21330   Deferred Campus Rec Mand. Fees
21334   Deferred Campus Rec Programs
21335   Deferred Rev- KIN Outdoor Cntr
21340   Deferred Rev-KIN Comm Programs
21341   Deferred Rev - Student Svc Fee
21345   Deferred Rev-KIN Hlth & Wellns
21350   Deferred Rev - Fund Develop
21370   Deferred Rev - Housing
21375   Deferred Rev - Food Services
21380   Deferred Rev -University Press
21385   Deferred Rev - Olympic Oval
21390   Deferred Rev - Oval Summer
21405   Deferred Revenue - Research
21410   Deferred Revenue - EVDS
21415   Deferred Visa Tuition - Fall
21416   Deferred Visa Tuition - Winter
21417   Deferred Visa Tuition - Spring
21418   Deferred Visa Tuition - Summer
21999   Deferred Rev - Instit Adjust
22005   DCR - Contributions Received
22010   DCR - Transfer to Revenue
22015   DCR - Capital Acquisitions
22020   DCR - Capital Acq Non Deprec
22025   DCR - Trnsfr betw Unrestr Acc
22030   DCR - Opening Balance
22999   DCR - Instit Adjustments
23005   DCO - Contributions Received
23010   DCO - Transfer to Revenue
23015   DCO - Capital Acquistions
23020   DCO - Capital Acq Non Deprec
23025   DCO - Transf betw Unrestr Ac
23030   DCO - Opening Balance
23999   DCO - Instit Adjustments
24005   DCC - Contributions Received
24010   DCC - Transfer to Revenue
24015   DCC - Capital Acquisitions
24020   DCC - Capital Acq Non Deprec
24025   DCC - Transf betw Unrestr Ac
24030   DCC - Opening Balance
24999   DCC - Instit Adjustments
25005   LT Debent - MacEwan Car Park
25010   LT Debent - Child Dev'p Ctr
25015   LT Debent - Art Building
25025   LT Debent - Norq_Brew_Castle
25035   LT Debent - Cascade
25045   LT Debent - Imperial Oil
25046   LT Debent Human Preformance
25047   LT Debent HRIC Parkade ACFA
25055   LT Mortgage - Dining Centre
25065   LT Mortgage - Varsity Courts
25075   LT Mortgage - Imperial Oil
25080   LT Liab - Long Term Debt
25085   LT Liab - LT Debt Repayment
25399   LT Mortgage - Instit Adjust
25405   LT Lease - Acad Cluster
25415   LT Lease - Nexcap
25425   LT Lease - Xerox
25435   LT Lease - IBM Mainframe
25499   LT Lease - Instit Adjust
25505   LT Liab - Early Retire Incent
25510   LT Liab PeopleSoft Licence Fin
25514   LT Liab - UAPP accrued benefit
25515   LT Liab - Supplemental Pension
25525   LT Liab - Mortgages- Curr Prtn
25535   LT Liab - Cap Leases-Curr Prtn
25545   LT Liab - Early Retir-Cur Prtn
25555   LT Liab - SuppPen-Curr Portion
25556   LT Liab - ARO Current Portion
25999   LT Liab - Instit Adjustments
26005   UDCC - Open Bal Cost-B&P
26010   UDCC - Open Bal Acc Depn -B&P
26015   UDCC - Capital Acqns - B&P
26020   UDCC - Disposals B&P
26025   UDCC - Depreciation - B&P
26030   UDCC - Deprec Disposals B&P
26105   UDCC - Open Bal Cost- B&P Debt
26110   UDCC - Op Bal Acc Depn-B&PDebt
26115   UDCC - Capital Acqns - B&PDebt
26120   UDCC - Disposals B&P Debt
26125   UDCC - Depreciation - B&P Debt
26130   UDCC - Depr Disposals-B&P Debt
26205   UDCC - Opening Bal Cost - F&E
26210   UDCC - Open Bal Acc Depn - F&E
26215   UDCC - Capital Acqns - F&E
26220   UDCC - Disposals - F&E
26225   UDCC - Depreciation - F&E
26230   UDCC - Deprec Disposals - F&E
26305   UDCC - Open Bal Cost-F&E Lease
26310   UDCC - OpBal AccDepn-F&E Lease
26315   UDCC -Capital Acqns -F&E Lease
26320   UDCC - Disposals - F&E Lease
26325   UDCC - Depreciation-F&E Lease
26330   UDCC - Deprec Disp - F&E Lease
26405   UDCC - Open Bal Cost - Books
26410   UDCC - Open Bal AccDepn -Books
26415   UDCC - Capital Acqns - Books
26420   UDCC - Disposals - Books
26425   UDCC - Depreciation - Books
26430   UDCC - Deprec Disposals -Books
26505   UDCC - Open Bal Cost-Cap Softw
26510   UDCC - OpBal AccDepn-Cap Softw
26515   UDCC -Capital Acqns -Cap Softw
26520   UDCC - Disp - Capital Software
26525   UDCC - Deprec - Cap Software
26530   UDCC - Depr Disp -Cap Software
29999   UDCC - Instit Adjustments
30005   Ext Endow - Historic Donations
30010   Ext Endow - Capitalised Income
30015   Ext Endow - Matching Grant
30020   Ext Endow - Contributions
30025   Ext Endow - Tuit Fee Donations
30030   Ext Endow - Int Contributions
30035   Ext Endow - Market Adjustments
30040   Ext Endow - Current Yr Income
30045   Ext Endow - Curr Yr Cap Income
30050   Ext Endow - Decapitaliz Income
30055   Ext Endow - Cur Yr Expenditure
30060   Ext Endow - Tax Receipted
30205   Int Endow - Histor Donations
30210   Int Endow - Capitalised Income
30215   Int Endow - Matching Grant
30220   Int Endowments - Contributions
30230   Int Endow - Int Contributions
30235   Int Endow - Market Adjustments
30245   Int Endow - Curr Yr Cap Income
30250   Int Endow - Curr Yr Decap Inc
30255   Int Endow - Tax Receipted
30300   LT Inv - BGI Univ Bond Index
30301   LT_Inv Fixed income Killam
30305   LT Investment - Bonds
30310   LT Inv -Cap Gains&Losses Bonds
30311   LT_Inv Gain/Loss: Killam bonds
30315   LT Inv-BGICL Active Cdn Equity
30320   LT Inv -BGICL S&P_TSX Comp Ind
30321   LT_Inv Canadian shares Killam
30325   LT Inv - Canadian Shares
30330   LT Inv - Cap Gain & Loss Candi
30333   LT_Inv Cap Gains(losses)Killam
30334   LT Inv Cap Gain/Loss Hotchkiss
30335   LT Inv - Pooled Funds
30336   LT_Inv Pooled Killam
30340   LT Inv -Gain&Loss Pooled Funds
30341   LT_Inv Pooled Gain/Loss Killam
30345   LT Inv - Royal Trust -Interest
30348   LT_Inv Custodial Int. Killam
30350   LT Inv - Accrued Interest
30351   LT_Inv Accrued Int. Buchanan
30352   LT_Inv Accrued Int. Pub. Hlth
30353   LT_Inv Accrued interest Killam
30355   LT Inv - Interest Distrib
30358   Lt Inv Interest Distr'n-Killam
30360   LT Inv - US Exchange
30362   Lt Inv US exchange-Killam
30365   LT Inv - Custodial Trust Fees
30366   Lt Inv Custodial fee-Killam
30370   LT Inv - Consulting Fees
30375   LT Inv - Invest Counsel Fees
30380   LT Inv - U Of C Admin Charge
30385   LT Inv - Endow Inc Serv Charge
30386   LT_Inv Internal fee Killam
30390   LT Inv - Legal & Prof Fees
30394   LT Inv Unrl GainLoss Hotchkiss
30395   LT Inv - Unreal Gain & Loss
30398   LT_Inv Unreal Gain/Loss Killam
30999   Endowmnts - Instit Adjustments
31005   ICCC -Op Bal Cost- Bldgs&Plant
31010   ICCC -OpBal AccDepn-Bldg&Plant
31015   ICCC - Cap Acqns - Bldg&Plant
31020   ICCC - Disposals - Bldg&Plant
31025   ICCC - Deprecn - Bldgs&Plant
31030   ICCC - Depr Disp - Bldg&Plant
31035   ICCC - Transfer to LTD
31045   ICCC - Debt Repayment
31105   ICCC - Op Bal Cost - B&P Debt
31110   ICCC - OpBal AccDepn- B&P Debt
31115   ICCC - Capital Acqns -B&P Debt
31120   ICCC - Disp-B&P Debt
31125   ICCC - Depreciation - B&P Debt
31130   ICCC - Deprec Disp - B&P Debt
31205   ICCC - Open Bal Cost - F&E
31210   ICCC - Open Bal Acc Depn - F&E
31215   ICCC - Cap Acquisitions - F&E
31220   ICCC - Disposals - F&E
31225   ICCC - Depreciation - F&E
31230   ICCC - Deprec Disposals - F&E
31305   ICCC - Open Bal Cost-F&E Lease
31310   ICCC -Op Bal AccDepn-F&E Lease
31315   ICCC - Capital Acqns-F&E Lease
31320   ICCC - Disposals - F&E Lease
31325   ICCC - Depreciation- F&E Lease
31330   ICCC - Deprec Disp - F&E Lease
31405   ICCC - Open Bal Cos - Books
31410   ICCC - Op Bal Acc Depn - Books
31415   ICCC - Capital Acqns - Books
31420   ICCC - Disposals - Books
31425   ICCC - Depreciation - Books
31430   ICCC - Deprec Disposals -Books
31505   ICCC - Open Bal Cost -Software
31510   ICCC - OpBal AccDepn- Software
31515   ICCC - Capital Acqns -Software
31520   ICCC - Disposals - Software
31525   ICCC - Depreciation - Software
31530   ICCC - Deprec Disp - Software
31605   ICCC - OpBal Cost - Rare Books
31615   ICCC - Cap Acqns - Rare Books
31620   ICCC - Disposals - Rare Books
31705   ICCC - Open Balance Cost - Art
31715   ICCC - Capital Acqns - Art
31720   ICCC - Disposals - Art
31805   ICCC - Op Balance Cost - Land
31815   ICCC - Capital Acqns - Land
31820   ICCC - Disposals - Land
31999   ICCC - Instit Adjustments
32005   IR - Opening Balance
32010   IR - Capital Assets Purchased
32015   IR -Trf to Board Decl Reserves
32020   IR - Cap Renewal-Bldg & Equip
32025   IR - Cap Renewal-Special Equip
32030   IR -Amortization of Cap Assets
32035   IR - Net Expenditures
32999   IR - Institutional Adjustments
33005   UR - Opening Balance
33010   UR - Amort Int Funded Assets
33015   UR - Internal Loan Interest
33020   UR - Internal Loan Transfer
33022   UR-Internal Loans Opening Bal
33025   UR - Internal Loan Repayments
33030   UR - Art
33035   UR - Capital Software Purch
33040   UR - Library Additions
33045   UR - Bldg & Plant Purchases
33050   UR - Furn & Equip Purchases
33055   UR - Rare Books
33060   UR - Land
33065   UR - Long Term Debt Retirement
33070   UR - Capital Lease Transfer
33075   UR - Board tranfers
33080   UR - Prov for Cap Asset Replmt
33085   UR - Cap Renewal-Bldg Equip
33090   UR - Cap Renewal-Special Equip
33095   UR - Trfr to Carryover Reserve
33100   UR - Int Contrib to Endowments
33105   UR - Market Value Adjustment
33110   UR - Endowment Capital Trsfrs
33115   UR - Endowment Decap
33120   UR - Transfer for Endow Expend
33125   UR - Contrib to Internal Endow
33130   UR - Contrib to External Endow
33135   UR - Ext Endowment Inv Inc
33200   UR - UTI Capital Stock
33205   UR - UTI Contributed Surplus
33335   UR - Transfer to LTD
33345   UR - Debt Repayment
35510   Net Assets Central Operating
35520   Net Assets Other Operating
35530   Net Assets Carryover Reserve
35540   Net Assets Brd Appr Reserve
35550   Net Assets Capital
35560   Net Assets Research
35570   Net Assets Other Restricted
35599   Net Assets Default
39999   UR - Institut Adjustments
40005   AB Adv Ed Gen Operating Grant
40010   AB Govt - Other Dept Op Grants
40030   Conjoint Nursing Grant
40035   Access Fast Track 2003 Grant
40036   Access Cycle IV 1999 Grant
40040   Access Cycle V 2000 Grant
40045   EPE Grants - Various
40050   AB Advanced Education Grants
40060   AB Govt Agencies Grants
40065   AB Innovates -Health Solutions
40070   Alberta Ingenuity Grants
40075   ICORE Grants
40080   ASRIP Grants
40085   Alberta Cancer Board Grants
40090   ASRA
40095   Alberta Infrastructure Grants
40100   AB Health Services
40105   AB Health & Wellness Grants
40110   Recruitment & Retention Grant
40115   Performance Envelope Grant
40120   AB Govt Restricted Grants
40125   Calgary Health Trust Grants
40999   AB Govt Grants - Instit Adj
41002   Other Prov Govt Grants
41005   NSERC Authorized Transfers
41010   CIHR Authorized Transfers
41015   SSHRC Authorized Transfers
41020   CFI Grants
41025   CIHR Grants
41030   Health Canada Grants
41035   SSHRC Grants
41040   CIDA Grants
41045   NSERC Grants
41050   Federal Govt Other Grants
41055   Municipal Government Grants
41060   US Government Grants
41065   Foreign Government Grants
41999   Other Govt Grants - Instit Adj
42005   Overhead Recov - Research Serv
42010   Don & Other Grants - Business
42015   Don & Other Grants-Foundations
42020   Don&Other Grants- Non-Prof Org
42025   Don & Other Grants-Individuals
42030   Don & Other Grants - Bequests
42035   Donation Tax receipted
42990   Don & Other Grants - Contra
42999   Donations - Instit Adjustments
43005   Application Fees
43006   Application Fees PS
43010   Coop & Intern Admission Fee
43015   Cooperative Education Fees
43020   Differential Tuition Fee Trans
43025   Eff Writing Qualif Test Fee
43030   English for Academic Purp Fee
43035   Faculty OTP Revenue
43060   Tuition Fees Transfer
43065   Forfeited Fee Penalty
43070   Deferred Credit Tuition Adj
43075   Grad Studies Audit Fees
43080   Grad Studies Extra to Prog Fee
43085   Grad Studies Registration
43090   Internship Fees
43095   Late Registration Fees
43100   Math Diagnostics Test Fee
43125   Program Differential - Fall
43130   Program Differential - Winter
43135   Late Payment Penalties
43140   Spec St Fees - Suppl Fees
43145   Spec St Fees - Test &Exam Fees
43150   Spec St Fees - Transcripts
43155   Spec St Fees -Appl&CourseExemp
43160   Spec St Fees - Athletic Fee
43165   Spec St Fees - Campus Rec Fee
43170   Spec St Fees - Parchments
43171   Spec St Fees - Student Svc Fee
43175   Tuition - Cred Prog -3rd Party
43180   Program Fees-Grp Study Program
43185   Credit Tuition
43190   Visa Differential
43195   Credit Tuition - Miscellaneous
43999   Credit Tuition - Instit Adjust
44005   Non Credit Tuition
44010   Non Cred Tuition-Test&Exam Fee
44015   Non Cred Tuition-Appl & Exemp
44020   Non Credit Tuition-Transcripts
44025   Non Credit Tuition -Trav Study
44030   Non Cred Tuition-Admin Fee
44999   Non Credit Tuition -Instit Adj
45005   Sales of G&S - Rental Income
45010   Sales of G&S - Conference Fees
45011   Revenue Box Office Commissions
45012   Revenue Theatre Rentals
45013   Revenue Ticket Printing
45014   Revenue Offset Conversion Only
45015   Sales of G&S - Royalties
45020   Sales of G&S - GST not incl
45025   Sales of G&S - GST inclusive
45030   Sales of G&S - HST inclusive
45035   Sales of G&S - Capital Assets
45040   Sales of G&S - Overdue Fees
45045   Miscellaneous Revenue
45050   Sales of G&S - Management Fees
45999   Sales of G&S-Instit Adjustmts
46005   Earned Capital Contributions
46999   ECC-Institutional Adjustments
47005   Non U of C Income
47010   Capital Gains and Losses
47015   Trust General
47020   U of C Admin Charge
47025   Operating Fund
47030   Short Term Money Market
47035   Short Term Ph and N Bond Fd
47040   Interest Rev fr Cust
47045   Bond Int Ph and N Bond
47050   Close and Settle
47055   Bond Gains and Losses
47056   Unrealised gain or loss-ST Inv
47060   Overdraft Charge
47065   Royal Bank Safekeeping Charge
47070   Investment Counsel Fees
47075   Custodial Trust Fees
47080   Interest - Accrued
47085   Interest Accrued
47090   Security Deposit Interest
47095   Non Endow Invest Inc Unrealiz
47100   Non-Endow Invest Inc Realized
47103   Ext End. Invest Inc Exceptions
47104   Non End. Invest Inc Exceptions
47105   Ext Endow Invest Inc Realized
47110   Ext Endow Invest Inc Unrealiz
47115   Int Endow Invest Inc Realized
47120   Int Endow Invest Inc Unrealiz
47980   Equity Pick Up in Subsidiaries
47990   Invest Inc-Contra ExtEndowReal
47995   Invest Inc-Contra ExtEndowUnrl
47997   Fair Market Value Adjust- ABCP
47998   Interest Inc - FV adjustment
47999   Investment Inc - Instit Adjs
48005   Internal Rev - Operating Funds
48010   Internal Rev - Research Funds
48015   Internal Rev - Spec Purp Endow
50005   Pay - Acad Board Appointments
50010   Pay - Deans, Directors&Sr Mgmt
50015   Pay - Professor
50020   Pay - Assoc Prof & Sen Instruc
50025   Pay - Assist Prof & Instruc II
50030   Pay - Instruc I & Lecturer Med
50035   Pay - Administrative Honoraria
50040   Pay - Librarians & Prof Admin
50045   Pay - Faculty On Leave
50050   Pay - Sessionals With Benefits
50055   Pay - Market Supplements
50060   Pay - Research Stipends
50065   Pay - Gr Assist Teach_Non-Tch
50070   Pay - Sessional Instructors
50075   Pay - Readers-Demonstrators
50080   Pay - Exempt Sessionals Clin
50085   Pay - Princ Investigator Fees
50090   Pay - Research Associates
50095   Pay - Other Academic Salaries
50100   Pay - Visiting Rsch Scientists
50105   Pay - Postdoctoral Fellowships
50110   Pay - Graduate Sal - Doctorate
50115   Pay - Grad Assis Res-Doctorate
50120   Pay - Gratuitous Payments
50125   Pay - Postdoctoral Res Grants
50130   Pay - Postdoctoral Associates
50135   Pay - Grad Salaries - Masters
50140   Pay - Grad Assist Trust-Master
50145   Pay - Undergraduate Salaries
50150   Pay - Mat Leave UIC Supplement
50155   Pay - Severance Allow -Faculty
50160   Pay - Retiring Allowance
50165   Pay - Supp Pension Benefit
50170   Pay - Sal Recov Acad - FT
50175   Pay - Sal Recov Acad - FT Sess
50180   Pay - Sal Recov Acad - PT & GA
50185   Pay - Internal Salary Recovery
50190   Pay - Pd fr Outside Funds-Acad
53000   Pay - Supp Staff Appointments
53005   Pay - Prof Supervis and Manag
53010   Pay - Cler & Administrative
53015   Pay - Technical
53020   Pay - Library Assistants
53025   Pay - Labour
53030   Pay - 1st Line Superv & Admin
53035   Pay - Full-Time Sessional
53040   Pay - Part-Time Sessional
53045   Pay - Temporary and Casual
53050   Pay - Regular Part-Time
53055   Pay - Other Non-Acad Salaries
53060   Pay - Regular Part-Time-M&P
53065   Pay - Student Assistance
53070   Pay - Premiums
53075   Pay - Overtime
53080   Pay - Variable Pay - M&P
53085   Pay - Food Service Gratuities
53090   Pay - Research Assistants
53095   Pay - Sick Leave - LT Illness
53100   Pay - Mat Leave EI Supplement
53105   Pay - Apprenticeship EI Supp
53110   Pay - Severance Allow -Support
53115   Pay - Recov SS - Admin & Prof
53120   Pay - Recov SS - 1st Line
53125   Pay - Recov SS - Reg FT
53130   Pay - Recov SS - PT & Casual
53135   Pay - Recov SS - without Benef
53140   Pay - Pd fr Outside Funds-Supp
53145   Pay -PurchServ-Teach & Instruc
53150   Pay - Grants - Researchers
53155   Pay - Postdoc Stipends-OthInst
53160   Contra - Salaries
53165   Relocation Allowance - Qatar
53170   Transportation Allow - Qatar
53171   Trans Allow - Qatar Local Hire
53175   Living Allow(Non-Taxble)-Qatar
53180   Living Allow (Taxable) - Qatar
53185   Repatriation Allowance - Qatar
54000   Pay Recovery - Faculty
54005   Pay Recovery - MAPS
54010   Pay Recovery - AUPE
54015   Pay Recovery - Other
54995   Pay - Clearing Account
54999   Pay - Instit Adjustments
55005   Ben - Academic - Reg FT
55010   Ben - Academic - FT Sess
55015   Ben - Acad - Other Sess & GA_T
55020   Ben - Supp ST - Admin & Prof
55025   Ben - Supp ST - 1st Line
55030   Ben - Supp ST - Reg FT
55035   Ben - Supp ST - Other
55040   Ben - Univ Academic Pens Plan
55045   Ben - Public Service Pens Plan
55050   Ben - Canada Pension Plan
55055   Ben - Academic Vacn Accrual
55060   Ben - Employment Insurance
55065   Ben - Extended Health Care Ins
55070   Ben - Alberta Health Care Ins
55075   Ben - Group Life Insurance
55080   Ben - Dental Plan
55085   Ben - Trust Group Benefits
55090   Ben - Workers Compensation
55095   Ben - LT Disability Insurance
55100   Ben - Accid Death & Dismember
55105   Ben - Misc Staff Benefits
55107   Ben - Flexible Spending
55110   Ben - Educational Opportun
55115   Ben - Learning and Wellness
55120   Ben - PER Allocation
55121   Ben - PER Expired Allocation
55125   Ben - Long Serv & Retirement
55130   Ben - Removal Allowances
55135   Ben - Fee Remission -Staff&Dep
55140   Ben - Res&Sch & Prof Fell Trvl
55145   Ben - PER Leave without Pay
55150   Ben - Staff Benefits Realloc
55155   Ben - Staff Benefits Recovered
55160   Ben - Vehicle Expense Recovery
55165   Ben - Meals
55170   Ben - Staff Training
55175   Ben - Vacation Accrual
55180   Benefits - Housing Loan
55185   Ben - EmployerProvided Support
55190   Ben - Local Hire Benefits(Qtr)
55195   Ben - Nursing - Qatar
56000   Allocated Benefits - Faculty
56005   Allocated Benefits - MAPS
56010   Allocated Benefits - AUPE
56015   Allocated Benefits - Other
56020   Allocated Benefits - Retirees
56100   Allocated Benefits - Offset
59999   Benefits - Instit Adjustments
60005   Motor Vehicle Fuels
60010   Matls & Supplies - Instruction
60015   Laundry
60020   Materials & Supplies
60025   Subject Fees
60035   Miscellaneous Expenses
60045   Expendable Equipment
60046   Exp Comp&Lab Equip $1K - $4999
60050   Expendable Furniture
60055   Vehicle Expense
60060   Non-Capital Software
60065   Exp Library Acquisitions
60070   Promotional Materials
60080   Tradeshows & Conf Exhibition
60085   Books and Periodicals
60090   Postage
60095   Phone, Internet, Cable
60100   Purch Serv - Consultants
60105   Purch Serv - Performers
60115   Purch Serv - Security
60120   Purch Serv - Com Media
60125   Courier Delivery & Shipping
60130   Printing and Publications
60135   Photocopying
60140   Purch Serv - Admin Support
60145   Purch Serv - Technical
60150   Purch Serv - Other
60160   Prch Serv -Hlth Care Providers
60165   R&T - Advance Conversion Only
60170   Hospitality
60175   Meeting Expenses
60180   Grants Pd - Other Institutions
60190   CDN Bachelor Students-Oth Inst
60195   Rsrch Time Stipends-Oth Inst
60200   CDN Masters Student-Other Inst
60205   CDN Doctoral Studen-Other Inst
60210   CDN Postdoctoral - Other Inst
60214   External Honorarium
60215   Publications - Academic
60225   Leased Vehicles
60230   Rentals - Buildings
60235   Rentals - Equipment
60240   Rentals - Gas Cylinders
60245   Rentals - Other
60250   IT Computing Charges
60255   Membership & Association Dues
60260   Insurance
60265   Legal Fees
60266   Other Professional Fees
60270   Royalties & Licence Fees
60275   Non-Insured Property Losses
60280   Bad Debt Expense
60285   Collection Costs
60290   Bank Charges
60295   Cash Over and Short
60300   Advertising
60305   Staff Recruitment
60306   Gifts, Tokens of Appreciation
60310   Taxes and Licenses
60315   Equipment - Non Inventorial
60320   Operating Expense Transfer
60325   Freight Expense
60330   Rounding Account
60335   Sales & Use Taxes
60340   FRG Bachelor Students-Oth Inst
60345   FRG Masters Student-Other Inst
60350   FRG Doctoral Studen-Other Inst
60355   FRG Postdoctoral - Other Inst
60999   Matls & Supplies - Instit Adjs
61005   Depreciation Expense
61999   Depreciation -Inst Adjustments
62005   Heating Fuel
62010   Garbage Removal
62015   Natural Gas
62020   Utilities - Foothills Hospital
62025   Light and Power
62030   Water Sewer Service
62035   Utilities - UC_Q
62999   Utilities - Instit Adjustments
63005   Grad Research Scholarships
63010   Visiting Research Scientists
63015   Fellowships Scholarships - Doc
63020   Fellowships & Scholarships
63025   Studentships
63030   Grants - Students
63035   Remission of Fees -Grad Studnt
63040   Remiss of Fees -Undergrad Stud
63045   Scholarships and Medals
63050   Scholarship Matriculation
63051   Undergrad - Sch, Grants Awards
63055   Scholarships 1st Year Students
63060   Scholarships 2nd Year Students
63065   Scholarships 3rd Year Students
63070   Scholarships 4th Year Students
63075   Scholarships Graduate Students
63080   Scholarships Misc
63085   Scholarships Med Students
63090   Scholarships Law Students
63095   Grad Scholarship Reversals
63999   Scholarships - Inst Adjustment
64005   Travel - Vehicle Expense
64006   Meal Per Diem/Actual Meal Cost
64010   Travel Grants - GAT & GAR
64015   Subsistence Allowances
64020   Travel - Prospective Staff
64025   Tvl-Visiting Sci or Researcher
64030   Travel - Standard
64035   Travel - Field Trips
64040   Travel - Local
64045   Employee Adv - Conversion Only
64999   Travel - Instit Adjustments
65005   COGS Merchandise and Materials
65010   COGS Postage
65015   Resale Food & Beverage Costs
65999   Cost of Goods Sold-Inst Adjust
66005   Maintenance - Labour
66010   Maintenance - Labour Overhead
66015   Maintenance - Materials
66020   Maintenance - Parts
66025   Maintenance - Admin Overhead
66030   Maintenance and Repairs
66035   Maintenance - Fire Alarm
66040   Maintenance - Exterior
66045   Maintenance - Interior
66050   Maintenance - Elevators
66055   Maintenance - Plumbing
66060   Maintenance - HVAC
66065   Maintenance - Fire Protection
66070   Maintenance - Electrical
66080   Maintenance - Telecom
66085   Maintenance - Equipment
66090   Maintenance - Furniture
66095   Maintenance - Lighting
66100   Maintenance - Mechanical
66105   Maintenance - Bldng Auto Syst
66110   Maintenance - Site Work
66115   Maintenance - Other
66120   Maintenance - Firm Price WOs
66125   Maintenance - Non-Cap Alts
66130   Maintenance - Contracts
66135   Maintenance - Contract Labour
66140   Maintenance - Moving Costs
66145   Cost Overestimate Other Depts
66150   Cost Underestimate Oper PPD
66155   Cost Underestimate Other Depts
66160   Partial Transfer Oper PPD
66165   Partial Transfer Capital
66170   Partial Transfer Other Depts
66175   Final Transfer Capital
66180   Final Transfer Other Depts
66999   Maint & Repairs-Inst Adjustmts
67005   Interest Expense
67010   Discount Earned
67015   Late Interest Charges
67999   Interest - Instit Adjustments
68005   Gain&Loss on Disp of CapAssets
68010   Realized FX Gain & Loss
68015   Unrealized FX Gain & Loss
68999   Gain & Loss - Inst Adjustments
69005   Internal Exp - Matl & Supplies
69010   Internal Exp - Maintenance
69015   Internal Exp - C of Goods Sold
69020   Internal Exp - Grants
69025   Internal Exp - Books
69030   Internal Exp - Oth Purch Serv
69035   Internal Exp - Phone Charges
69040   Internal Exp - Parking Charges
69045   Internal Exp - Photocopy
69046   Internal Exp-Exp'able Equipt
69050   Internal Exp Non Cap Software
69055   Int Exp Purch Serv Com Media
69060   Int Exp Printing and Publicati
69065   Int Exp Meeting Expenses
69070   Int Exp IT Computing Charges
69075   Internal Exp - Travel Expenses
69080   Internal Exp - Miscellaneous
69085   Internal Exp - Postage
69090   Internal Exp - Conference
69095   Internal Exp - Performance
69100   Internal Exp - Vehicle
69105   Internal Exp - Interest
69110   Int. Exp-Grant Remiss. of Fees
70010   Interfund Revenue
70025   Interfund Transfers
70030   Indirect Costs & Overhead
70035   Internal Residual Bal Transfer
70040   Internal Overhead Transfer
70050   Internal Charges - Admin
70060   Internal Recovery - Admin
70070   Internal Charges - Occupancy
70080   Internal Recovery - Occupancy
70120   Internal Charges - Other
70130   Internal Recovery - Other
70140   Internal Chrg - Board Declared
70150   Internal Rec - Board Declared
70160   Internal Allocations
70170   Internal Alloc - Central Prod
71010   Internal Rec - CI Maint & Alt

								
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