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					                              SALISBURY UNIVERSITY
                               CHART OF ACCOUNTS
                               EXPENSE ACCOUNTS
                                  (Prepared 7/08)

01 Salaries and Wages

 PeopleSoft #           Description                                        R*STARS

   010001               Control Budget (Object 01)

   010002               Control Budget-Projects (Objects 01-14)

   010110               Faculty-Regular-Undergraduate (On-load)               0101

   010115               Faculty-Regular-Undergraduate (Off-load)              0101

   010160               Exempt Staff-Regular                                  0101

   010170               Non Exempt Staff-Regular                              0101

   010180               Librarians                                            0101

   010198               Regular Salary Transfers-Time & Effort Reporting      0101

   010199               Salary Transfers/Chargebacks                          0101

   010200               Additional Assistance                                 0102

   010420               Overtime Earnings                                     0104

   010500               Shift Differential                                    0105

   011100               Accrued Leave Payout                                  0111

   015100               Social Security Withholding (7.65%)                   0151

   015200               Health Insurance                                      0152

   015400               Retirees Health Insurance                             0154

   015700               Other Post Employment Benefits                        0157

   016000               HB199 Surcharge                                       0160

   016100               Employees Retirement                                  0161

   016200               Employees Pension                                     0162

   016300               Teachers Retirement                                   0163

   016400               Teachers Pension                                      0164
                                    SALISBURY UNIVERSITY
                                     CHART OF ACCOUNTS
                                     EXPENSE ACCOUNTS
                                        (Prepared 7/08)

01 Salaries and Wages (continued)

 PeopleSoft #               Description                                         R*STARS

    016830                  TIAA/CREF Retirement                                   0168

    016910                  Law Enforcement Officers Pension                       0169

    016920                  Law Enforcement Officers Pension-Non Contributory      0169

    017000                  Other Retirement Adjustments                           0170

    017210                  Deferred Comp Match - PEBSCO                           0172

    017220                  Deferred Comp Match - TIAA                             0172

    017230                  Deferred Comp Match - AETNA                            0172

    017240                  Deferred Comp Match - Am Century                       0172

    017250                  Deferred Comp Match - VALIC                            0172

    017260                  Deferred Comp Match - Fidelity                         0172

    017400                  Unemployment Insurance (.10%)                          0174

    017500                  Worker's Compensation                                  0175

    018100                  Tuition Waivers                                        0181

    018900                  Turnover Expectancy                                    0189

    019900                  Other Fringe Benefit Costs                             0199
                                  SALISBURY UNIVERSITY
                                   CHART OF ACCOUNTS
                                   EXPENSE ACCOUNTS
                                      (Prepared 7/08)

02 Technical and Special Fees

 PeopleSoft #               Description                                            R*STARS

    020000                  Detail Budget (Object 02)

    020001                  Control Budget (Object 02)

    020101                  Honoraria (Lecturers & Public Speakers)                   0201

    021002                  Student Help-Undergraduate                                0210

    021003                  Student Help-Graduate                                     0210

    021004                  CWS Student Help                                          0210

    021101                  Contingent II Employee Tuition Waiver                     0211

    021105                  Health Insurance (Contractual)                            0211

    021110                  Retirement (Contractual)                                  0211

    021300                  Social Security Withholding (7.65%)                       0213

    021400                  Unemployment Insurance (.10%)                             0214

    022002                  Salary Transfers (Financial Services Use Only)            0220

    022003                  Contractual Salary Transfers-Time & Effort Reporting      0220

    022007                  Contractual Payments-Faculty                              0220

    022008                  Faculty Administrative Stipends                           0220

    022012                  Contractual Payments-Staff                                0220

    029902                  Medical Services Support                                  0299
                             (Medical & psychiatric-related services)

    029903                  Sports Officials, Art Models, etc.                        0299
                           SALISBURY UNIVERSITY
                            CHART OF ACCOUNTS
                            EXPENSE ACCOUNTS
                               (Prepared 7/08)

03 Communications

 PeopleSoft #         Description                                            R*STARS

    030001            Control Budget (Objects 03-13)

    030003            Detail Budget-SGA Only (Objects 03-14)

    030100            Postage                                                   0301

    030199            Postage-Chargeback (Financial Services Use Only)          0301

    030200            Telephone                                                 0302

    030299            Telephone-Chargeback (Financial Services Use Only)        0302

    030400            Communications Equipment-Additional                       0304
                       (Include only purchases of additional equipment)

    030410            Communications Equipment-Replacement                      0304
                       (Include only items replacing current equipment)

    030420            Other Phone Charges                                       0304
                       (Not procured from a common carrier)

    030500            MD Ten Charges (Centrex)                                  0305
                       (Only 155090)

    030600            Cell Phone Charges                                        0306

    030699            Cell Phone Chargebacks (Financial Services Use Only)      0306



04 Travel

    040100            In-State Travel - Routine Operations                      0401

    040110            In-State Student Recruitment (ONLY 144190)                0401

    040200      NEW   In-State Travel - Conferences/Seminars/Training           0402

    040300            Out-of-State Travel - Routine Operations                  0403

    040310            Out-of-State Student Recruitment (ONLY 144190)            0403

    040400      NEW   In-State Travel - Conferences/Seminars/Training           0404
                                  SALISBURY UNIVERSITY
                                   CHART OF ACCOUNTS
                                   EXPENSE ACCOUNTS
                                      (Prepared 7/08)

06 Fuel and Utilities
 (ONLY 151290 & Prog 08)

 PeopleSoft #               Description                              R*STARS

    060300                  Fuel Oil-Type #2                            0603

    060600                  Natural Gas/Propane                         0606

    062000                  Electric                                    0620

    062100                  Water/Wastewater                            0621



07 Motor Vehicle Operation and Maintenance
 (ONLY 155250 & 300015)

    070100                  Purchase Cost (Additional)                  0701

    070110                  Purchase Cost (Replacement)                 0701

    070200                  Gas & Oil                                   0702

    070298                  Motor Pool-Chargeback (Support)             0702
                             (Financial Services Use Only)

    070299                  Motor Pool-Chargeback (Self-Support)        0702
                             (Financial Services Use Only)

    070300                  Maintenance & Repairs (includes parts)      0703

    070400                  Insurance                                   0704
                                SALISBURY UNIVERSITY
                                 CHART OF ACCOUNTS
                                 EXPENSE ACCOUNTS
                                    (Prepared 7/08)

08 Contractual Services

 PeopleSoft #             Description                                            R*STARS

   H89945                 Control Budget (Indirect Costs)

    080100                Advertising                                               0801

    080110                Advertising-Student Recruitment (ONLY 144190)             0801

    080300                Architect Fees                                            0803

    080400                Printing & Reproduction                                   0804

    080405                Copyright Usage                                           0804

    080499                Duplication-Chargeback (Financial Services Use Only)      0804

    080500                Bookbinding/Photographic Services                         0805

    080600                Microfilming                                              0806

    080700                Engineering Services                                      0807

    080800                Equipment Rental (Non-IT)                                 0808

    080900                Equipment Repairs & Maintenance                           0809

    081000                Extermination Services                                    0810

    081200                Building/Road Repair & Maintenance                        0812

    081300                Janitorial Services                                       0813

    081400                Grounds Maintenance (ONLY 152295, Prog 08)                0814

    081500                Laundry Services                                          0815

    081700                Legal Services                                            0817

    081900                Education/Training Contracts                              0819

    082000                Medical Care Services (Physicians, Dental, etc.)          0820

    082100                Management Studies and Consultants                        0821

    082300                Security Services                                         0823

    082600                Freight and Delivery                                      0826

    082700                Trash Removal                                             0827
                                  SALISBURY UNIVERSITY
                                   CHART OF ACCOUNTS
                                   EXPENSE ACCOUNTS
                                      (Prepared 7/08)

08 Contractual Services (continued)

 PeopleSoft #               Description                                               R*STARS

    082800                  Office Assistance                                            0828

    082900                  Fiscal & Accounting Services                                 0829

    083200      NEW         Registrations - Conferences & Seminars                       0832

    088200                  ADC - Computer Usage                                         0882

                            Academic-Information Technology:                             0892
    089200                    Hardware Maintenance
    089205                    IT Training
    089210      NEW           Software Maintenance
    089215                    Software Purchases & Software Licenses
    089220                    Databases
    089225                    Library Databases


                            Administrative-Information Technology:                       0893
    089300                    Hardware Maintenance
    089305                    IT Training
    089310      NEW           Software Maintenance
    089315                    Software Purchases & Software Licenses
    089320                    Databases

    089800                  IT - Other Contractual Services                              0898
                             (IT services not specifically classified)

                            Other Contractual Services:                                  0899
    089905                    Donations & Gifts (ONLY 310125, 320000)
    089920                    Film Rental
    089930                    Food Service (Departmental Transfers)
    089945                    Indirect Costs
    089965                    Other-Services (Services not specifically classified)
    089975                    Transportation
    089980                    Participant Stipends/Registrations
    089998                    Library Chargebacks/Fines
    089999                    Miscellaneous Services Chargebacks
                                  SALISBURY UNIVERSITY
                                   CHART OF ACCOUNTS
                                   EXPENSE ACCOUNTS
                                      (Prepared 7/08)

09 Supplies and Materials

 PeopleSoft #               Description                                                    R*STARS

    090100                  Agriculture & Grounds Supplies (ONLY-Prog 07 & 08)                0901
                             (Plants, seed, herbicides, pesticides & fertilizer)

    090200                  Office Supplies (Stationery, forms, writing materials, etc.)      0902

                            Building & Household Supplies:                                    0904
    090400                    Building Supplies (Lumber, electrical, plumbing, etc.)
    090405                    Household Supplies (Linens, sheets, towels, etc.)
    090410                    Repair Parts

                            Dietary Supplies:                                                 0907
    090700                    Disposables (Paper, Plastic)
    090705                    Smallwares
    090710                    Cleaners & Chemicals

    090800                  Housekeeping Supplies (Cleaners, mops, etc.)                      0908

    090900                  Medical Supplies (Bandages, first aid supplies, etc.)             0909

    090999                  Health Services-Chargeback                                        0909

    091200                  Wearing Apparel/Uniforms                                          0912

                            Educational Training Supplies:                                    0914
    091400                    Audiovisual Supplies (Films, transparencies, etc.)
    091405                    Instructional Supplies (Classroom Materials)

    091500                  Library Supplies (Reference & cataloging materials)               0915

    091600                  Recreational & Athletic Supplies                                  0916

                            Food (ONLY 310000, 310100, 310110, 310120, 310125):               0920
    092000                    Food-Resale
    092005                    Food-Resale (Prepackaged)
    092010                    Produce
    092015                    Beverages
    092020                    Beverages-Resale (Prepackaged)
    092025                    Beverages-Special
    092099                    UDS-Chargeback (Financial Services Use Only)

                            Items for Resale (ONLY Prog 08):                                  0951

    095100                    Other-Resale Items
                               (Resale items not specifically classified)
    095105                    Specialty Items
    095110                    Textbooks-Hardback
    095199                    Bookstore-Chargeback (Financial Services Use Only)
                                  SALISBURY UNIVERSITY
                                   CHART OF ACCOUNTS
                                   EXPENSE ACCOUNTS
                                      (Prepared 7/08)

09 Supplies and Materials (continued)

 PeopleSoft #               Description                                            R*STARS

                            Academic - Information Technology:                        0990
    099000                    Forms-Special
    099005                    Forms-Stock
    099015                    Printer Ribbons/Tapes
    099020                    Other-Academic DP/WP Supplies

                            Administrative - Information Technology:                  0991
    099100                    Forms-Special
    099105                    Forms-Stock
    099115                    Printer Ribbons/Tapes
    099120                    Other-Administrative DP/WP Supplies

    099800                  Information Technology - Other Supplies                   0998
                             (IT supplies not specifically classified)

                            Other Supplies & Materials:                               0999
    099905                    Department Transfers (Financial Services Use Only)
    099910                    ID Cards & Film
    099920                    Mark-up on Resale (ONLY 155230)
    099925                    Procard Purchases
    099935                    Other Supplies & Materials
                               (Supplies not specifically classified)
    099999                    Miscellaneous Supplies-Chargebacks
                                     SALISBURY UNIVERSITY
                                      CHART OF ACCOUNTS
                                      EXPENSE ACCOUNTS
                                         (Prepared 7/08)

10 Equipment Replacement
  (NOTE: Include only items "replacing" current equipment)

 PeopleSoft #                  Description                                          R*STARS

    100100                     Agricultural & Grounds Equipment                        1001

    100200                     Audiovisual Equipment                                   1002

    100600                     Duplicating Equipment (Copiers, printers)               1006

                               Educational Equipment used for Instruction:             1007
    100700                       Backruns (ONLY 129000)
    100705                       Other-Replacement Educational Equipment
                                  (Educ equipment not specifically classified)
    100710                       Laboratory Equipment
                                  (Testing, observation & analysis equipment)
    100715                       Library Books (ONLY 129000 & Grants)
    100720                       Library Periodicals (ONLY 129000)
    100725                       Microfilm & Microform

                               Household Equipment:                                    1008
    100800                       Cleaning Equipment (For buildings, floors, etc.)
    100805                       Household Equipment (Furniture)

    100900                     Human Environmental Equipment                           1009
                                (Air conditioning, humidifying & heating)

    101300                     Maintenance & Building Equipment                        1013

    101500                     Office Equipment                                        1015

    101600                     Power Plant Equipment (ONLY 151290)                     1016

    101700                     Recreational & Athletics Equipment                      1017

    101900                     Radio & Electronic Equipment                            1019

                               Academic-Information Technology:                        1090
    109000                       Equipment
    109005                       Non-Capital Equipment (Sensitive & under $5000)

                               Administrative-Information Technology:                  1091
    109100                       Equipment
    109105                       Non-Capital Equipment (Sensitive & under $5000)

    109915                     Non-Capital Equipment (Sensitive & under $5000)         1099
                                     SALISBURY UNIVERSITY
                                      CHART OF ACCOUNTS
                                      EXPENSE ACCOUNTS
                                         (Prepared 7/08)

11 Equipment Additional
  (NOTE: Include only purchases of "additional" equipment)

 PeopleSoft #                  Description                                          R*STARS

    110100                     Agricultural & Grounds Equipment                        1101

    110200                     Audiovisual Equipment                                   1102

    110600                     Duplicating Equipment (Copiers, printers)               1106

                               Educational Equipment used for Instruction:             1107
    110700                       Backruns (ONLY 129000)
    110705                       Other-Additional Educational Equipment
                                   (Educ equipment not specifically classified)
    110710                       Laboratory Equipment
                                  (Testing, observation & analysis equipment)
    110715                       Library Print Books (ONLY 129000 & Grants)
    110720                       Library Periodicals (ONLY 129000)
    110725                       Microfilm & Microform
    110730                       Library Books-Standing Orders (ONLY 129000)
    110735                       Library Electronic Books (ONLY 129000)

                               Household Equipment:                                    1108
    110800                       Cleaning Equipment (For buildings, floors, etc.)
    110805                       Household Equipment (Furniture)

    110900                     Human Environmental Equipment                           1109
                                (Air conditioning, humidifying & heating)

    111300                     Maintenance & Building Equipment                        1113

    111500                     Office Equipment                                        1115

    111600                     Power Plant Equipment (ONLY 151290)                     1116

    111700                     Recreational & Athletics Equipment                      1117

    111900                     Radio & Electronic Equipment                            1119

                               Academic-Information Technology:                        1190
    119000                       Equipment
    119005                       Non-Capital Equipment (Sensitive & under $5000)

                               Administrative-Information Technology:                  1191
    119100                       Equipment
    119105                       Non-Capital Equipment (Sensitive & under $5000)

    119915                     Non-Capital Equipment (Sensitive & under $5000)         1199
                                     SALISBURY UNIVERSITY
                                      CHART OF ACCOUNTS
                                      EXPENSE ACCOUNTS
                                         (Prepared 7/08)

12 Grants, Subsidies and Contributions

 PeopleSoft #                Description                                              R*STARS

    120400                   Educational Grants                                               1204

    129800                   Taxable Grants, Subsidies, Tuition Waivers                       1298



13 Fixed Charges

    130100                   Rent Not Paid to DGS                                             1301
                              (ONLY 151795, Prog 08 & 42, Grants)

    130105                   Rent - Building Space                                            1301

    130200               *   Insurance Paid to State Treasurer                                1302

    130300                   Rent Paid to DGS                                                 1303
                              (ONLY 151795, Prog 08 & 42, Grants)

    130400               *   Subscriptions                                                    1304

    130500               *   Association Dues                                                 1305

    130600                   Bond Repayments                                                  1306

    130700                   Interest                                                         1307

    130800                   Licenses (Non-software)                                          1308

    130900               *   Insurance Not Paid to State Treasurer                            1309

    132000                   Bad Debt Expense                                                 1320

    139920                   Other                                                            1399

    139925                   Credit Card Processing Fees                                      1399

                         *   ONLY 110180, 144005, 151795, 155105, Prog 04, 08, 42, Projects
                               SALISBURY UNIVERSITY
                                CHART OF ACCOUNTS
                                EXPENSE ACCOUNTS
                                   (Prepared 7/08)

14 Land and Structures

 PeopleSoft #            Description                           R*STARS

    140001               Control Budget (Object 14)

    149900               Building - Additions & Improvements      1499

    149902               Building - Construction                  1499

    149904               Building - Demolition                    1499

    149906               Building - Exteriors                     1499

    149908               Building - Fixed Equipment               1499

    149910               Building - Interiors                     1499

    149912               Building - Professional Fees             1499

    149914               Building - Roof Replacement              1499

    149930               Land Acquisition                         1499

    149935               Land Improvements                        1499

    149950               Heating & Air Conditioning               1499

    149952               Improvements Other Than Buildings        1499

    149954               Power Lines/Electrical                   1499

    149956               Road & Parking Lots                      1499

    149958               Security Alarm Systems                   1499

    149960               Sheds/Storage Tanks                      1499

    149962               Utilities - Extension                    1499

    149964               Water & Plumbing                         1499
                                 SALISBURY UNIVERSITY
                                  CHART OF ACCOUNTS
                                  REVENUE ACCOUNTS
                                     (Prepared 7/08)

Tuition and Fees - Object 8343

  PeopleSoft #             Description

     834300                Tuition Undergraduate Full Time In-State

     834301                Tuition Undergraduate Full Time Out-of-State

     834303                Tuition Undergraduate Part Time In-State

     834304                Tuition Undergraduate Part Time Out-of-State

     834309                Tuition Graduate Part Time In-State

     834310                Tuition Graduate Part Time Out-of-State

     834315                Tuition Non-Credit

     834326                Academic Services Fee

     834328                Administrative Fee

     834330                Application Fee

     834332                Deferred Payment Fee

     834333                Distance Learning Fee

     834334                Forfeit Acceptance Fee

     834336                Health Services Fee

     834338                Lab Fee

     834340                Late Registration Fee

     834342                Applied Music Fee

     834343                Music Lab Fee

     834344                Out-of-State Fee

     834346                Re-entry Fee

     834348                Registration Fee

     834350                Returned Check Fee
                                SALISBURY UNIVERSITY
                                 CHART OF ACCOUNTS
                                 REVENUE ACCOUNTS
                                    (Prepared 7/08)

Tuition and Fees - Object 8343 (continued)

  PeopleSoft #             Description

     834352                Science Lab Fee

     834354                Student Teaching Fee

     834356                Technology Fee

     834358                Psychology Lab Fee

     834360                Art Materials Fee

     834362      NEW       International Education Fee

     834376                Damaged/Lost Property

     834378                Late Payment Fine

     834380                Library Fine
                                SALISBURY UNIVERSITY
                                 CHART OF ACCOUNTS
                                 REVENUE ACCOUNTS
                                    (Prepared 7/08)

Federal Appropriations (Budgeted) - Object 8475

  PeopleSoft #             Description

     847500                Federal Appropriation



State Appropriations - Object 8478

     847800                State Appropriation

     847805                Reversions



Federal Grants & Contracts - Object 8484

     848400                Federal Grants & Contracts

     848405                Indirect Cost Recovery



State/Local Grants & Contracts - Object 8583

     858300                State/Local Grants & Contracts

     858305                Grant - Registration

     858310                Grant - Cost Share



Private Grants & Contracts - Object 8649

     864900                Corporate Grants & Contracts

     864905                Foundation Grants & Contracts

     864910                Non-Profit Orgns Grants & Contracts
                                 SALISBURY UNIVERSITY
                                  CHART OF ACCOUNTS
                                  REVENUE ACCOUNTS
                                     (Prepared 7/08)

Sales & Services of Educational Activities - Object 8667

  PeopleSoft #              Description

     866700                 ABLE - Experience

     866705                 Billing Charge

     866710                 Breach of Contract

     866715                 Commissions & Royalties

     866720                 Insurance

     866725                 Micro-form Copy

     866730                 Other Sales & Services

     866735                 Rental - Building/Grounds

     866740                 Rental - Equipment

     866745                 Short/Over

     866750                 Test Fees

     866755                 UBIT - Sales & Services (State Support Depts)

     866760                 Veterans Reporting Fee

     866765                 Abandoned/Lost Property Proceeds
                                 SALISBURY UNIVERSITY
                                  CHART OF ACCOUNTS
                                  REVENUE ACCOUNTS
                                     (Prepared 7/08)

Sales & Services of Auxiliary Enterprises - Object 8679

  PeopleSoft #              Description

     867900                 Room - Regular

     867901                 Room - Summer

     867902                 Room - Minimester

     867906                 Room - Student Other

     867910                 Room - Conferences

     867915                 Board - Regular

     867916                 Board - Summer

     867917                 Board - Minimester

     867922                 Univ Dining Services - External Taxable

     867923                 Univ Dining Services - External Non-Taxable

     867924                 Dining Dollars - Meal Plan

     867925                 Dining Dollars - Purchased

     867926                 Gull Card Usage

     867930                 Bookstore Sales

     867932                 Bookstore Sales from Student A/R

     867934                 Bookstore Miscellaneous

     867940                 Athletic Fee

     867942                 Construction Fee

     867944                 Intramural Fee

     867946                 University Center Fee
                                SALISBURY UNIVERSITY
                                 CHART OF ACCOUNTS
                                 REVENUE ACCOUNTS
                                    (Prepared 7/08)

Sales & Services of Auxiliary Enterprises - Object 8679 (continued)

  PeopleSoft #              Description

     867948                 Freshman Orientation Fee

     867955                 Commission - Games

     867956                 Commission - Laundry

     867957                 Commission - Other

     867958                 Commission - Vending

     867960                 Registrations (Events, Seminars, Conferences, etc.)

     867962                 Merchandise/Subscriptions/Lab Manual Sales

     867964                 Concession Sales

     867966                 Damaged/Lost Property

     867968                 Gate Receipts/Tickets

     867970                 Meal Card Replacement

     867974                 Other Sales & Services

     867976                 Parking Meters (Vending)

     867977                 Vending (Bottles & Snacks)

     867978                 Facility/Ground Rents

     867980                 Sales & Services - Taxable

     867982                 Sales Tax Discount Retainage

     867984                 UBIT - Sales & Services (Pgm 08)

     867986                 Room: Unsatisfactory Condition

     867988                 Parking Fines

     867990                 Vehicle Registration

     867997                 Conference Planning
                                  SALISBURY UNIVERSITY
                                   CHART OF ACCOUNTS
                                   REVENUE ACCOUNTS
                                      (Prepared 7/08)

Investment Income - Object 8703

  PeopleSoft #            Description

     870300               Investment Interest

     870302               Interest - Checking

     870304               Interest - Other



Other Revenue - Object 8733

     873300               Transfer Between Fund/Program



Other - Non-RSTARS Transactions

     890000               Expend-Plant Facilities

     890005               Gain on Sale of Assets

     890025               Fees

     890030               Other - Sales (Pgm 42)

     890035               UBIT - Sales & Services (Pgm 42)

     890075               Transfer Within Fund/Program
                        SALISBURY UNIVERSITY
                         CHART OF ACCOUNTS
                      BALANCE SHEET ACCOUNTS
                            (Prepared 7/08)

                                Current Assets

PeopleSoft #   Description

  201100       Cash

  201111       Cash Treas - Current

  201112       Cash Treas - Prior Year Obligations

  201113       Cash Treas - Self Support

  201115       Cash Clearing - A/R

  201116       Cash Clearing - Premiums

  201118       Bad Check - Clearing

  201140       Working Fund Cash

  201150       Investment Income Cash

  201160       Investment Principal Cash

  201170       Other Cash

  201310       Notes Receivable - Short Term

  201320       Accounts Receivable - Students

  201330       Accounts Receivable - Other

  201331       Accounts Receivable (GAAP)

  201360       Appropriations

  201390       Allowance for Doubtful Accounts

  201430       Notes Receivable - Other

  201475       Notes Receivable - Assigned

  201476       Notes Receivable - Assigned: Perm Disability
                        SALISBURY UNIVERSITY
                         CHART OF ACCOUNTS
                      BALANCE SHEET ACCOUNTS
                            (Prepared 7/08)

                             Current Assets (continued)

PeopleSoft #   Description

  201490       Allowance for Doubtful Notes

  201531       Inventories (GAAP)

  201600       Suspense

  201610       Prepaid Expenses

  201650       Deferred Charges

  201910       Due From Other Funds
                        SALISBURY UNIVERSITY
                         CHART OF ACCOUNTS
                      BALANCE SHEET ACCOUNTS
                            (Prepared 7/08)

                                  Non-Current Assets

PeopleSoft #   Description

  211170       Restricted Cash

  211410       Notes Receivable - Long Term

  211411       Notes Receivable - Perkins

  211710       Land

  211720       Land Improvements

  211730       Buildings

  211735       Building Improvements

  211740       Equipment

  211745       Equipment - Restricted

  211746       Equipment - SGA

  211747       Equipment - Agency Funds

  211748       Equipment - Foundation

  211750       Library Book Collection

  211760       Art & Historical Works Collection

  211770       Construction in Progress

  211790       Accumulated Depreciation - Buildings

  211791       Accumulated Depreciation - Building Improvements

  211792       Accumulated Depreciation - Land Improvements

  211793       Accumulated Depreciation - Equipment

  211794       Accumulated Depreciation - Equipment: CFR

  211795       Accumulated Depreciation - Equipment: SGA

  211796       Accumulated Depreciation - Equipment: Agency

  211797       Accumulated Depreciation - Equipment: Foundation

  211798       Accumulated Amortization

  211799       Accumulated Depreciation - Library Books
                        SALISBURY UNIVERSITY
                         CHART OF ACCOUNTS
                      BALANCE SHEET ACCOUNTS
                            (Prepared 7/08)

                                    Current Liabilities

PeopleSoft #   Description

  302000       Notes Payable - Short Term

  302100       Accounts Payable

  302101       Accounts Payable (GAAP)

  302200       Student Refunds - Clearing

  302300       Refunds

  302410       Accrued Payroll

  302411       Accrued Payroll (GAAP)

  302420       Accrued Interest

  302440       Other Accruals

  302470       Clearing Account

  302471       Suspense - Regular Payroll

  302472       Suspense - Contractual Payroll

  302480       Clearing - Financial Aid

  302482       Clearing - Waivers

  302490       Clearing - A/R Student Payments

  302492       Clearing - Gull Card Transfer

  302494       Clearing - Telephone Transfer

  302501       Deferred Tuition

  302550       Deferred Revenue - Other

  302560       Suspense Revenue

  302601       Student Deposits

  302610       Other Deposits

  302910       Due to Other Funds
                       SALISBURY UNIVERSITY
                        CHART OF ACCOUNTS
                     BALANCE SHEET ACCOUNTS
                           (Prepared 7/08)

                              Non-Current Liabilities

PeopleSoft #   Description

  312430       Accrued Vacation

  312431       Accrued Vacation (GAAP)

  312441       Accrued Workers Compensation (GAAP)

  312442       Accrued Retirement (GAAP)

  312700       Notes Payable - Long Term

  312701       Equipment Loan Program

  312800       Bond Debts


                                  Fund Balance

  403000       Fund Balance
                           SALISBURY UNIVERSITY
                            CHART OF ACCOUNTS
                           LOAN FUND ACCOUNTS
                               (Prepared 7/08)

                                  Revenues

PeopleSoft #   Description

  504000       Bank Credits

  504050       State Appropriations

  504055       Federal Appropriations

  504100       Gifts

  504201       Perkins Non Capital - Interest/LT

  504202       Perkins Non Capital - Other

  504203       Reimbursed Principal/Interest

  504210       Federal Grant/Contract

  504230       State Grant/Contract

  504250       Other Government Grant/Contract

  504270       Private Grant/Contract

  504320       Interest

  504330       Dividends

  504340       Rents

  504350       Royalties

  504360       Other Income

  504370       Realized Gains

  504400       Federal Capital

  504401       Repaid Federal Capital

  504403       Matching Capital
                         SALISBURY UNIVERSITY
                          CHART OF ACCOUNTS
                         LOAN FUND ACCOUNTS
                             (Prepared 7/08)

                                    Expenses

PeopleSoft #   Description

  505200       Administrative Expense

  505300       Cost of Litigation

  505301       Other Collection Cost - Perkins

  505302       Loan Principal/Interest Cancellation

  505303       Cost - Defaulted Loan

  505304       Cost - Default Interest US

  505305       Uncollectible Account Expense

  505349       Highrisk Child 30% - Principal

  505350       Teacher/Military - Principal <7/72

  505351       Teacher 30% - Principal >6/72

  505352       Teacher 15% - Principal >6/72

  505353       Teacher 20% - Principal >6/72

  505354       Military - Principal >6/72

  505355       Teacher Shortage 15% - Principal
               `
  505356       Peace Corp 15% - Principal

  505357       Teacher Shortage 20% - Principal

  505358       Law/Correction Officers - Principal

  505359       Highrisk Child 20% - Principal

  505360       Highrisk Child 15% - Principal

  505361       Nurse/Medical 20% - Principal >7/92

  505362       Nurse/Medical 15% - Principal >7/92

  505363       Law 15% - Principal

  505364       Law 20% - Principal

  505365       Law 30% - Principal
                         SALISBURY UNIVERSITY
                          CHART OF ACCOUNTS
                         LOAN FUND ACCOUNTS
                             (Prepared 7/08)

                           Expenses (continued)

PeopleSoft #   Description

  505366       Death/Disability - Principal

  505367       Nursing 30% - Principal

  505368       Bankruptcy - Principal

  505369       Other - Principal

  505370       Teacher/Military - Interest <7/72

  505371       Teacher 30% - Interest >6/72

  505372       Teacher 15% - Interest >6/72

  505373       Teacher 20% - Interest >6/72

  505374       Military - Interest >6/72

  505375       Teacher Shortage 15% - Interest

  505377       Teacher Shortage 20% - Interest

  505378       Law/Correction Officers - Interest

  505379       Highrisk Child 20% - Interest

  505380       Highrisk Child 15% - Interest

  505381       Nurse/Medical 20% - Interest >7/92

  505382       Nurse/Medical 15% - Interest >7/92

  505383       Law 15% - Interest

  505384       Law 20% - Interest

  505385       Law 30% - Interest

  505386       Death/Disability - Interest

  505387       Nursing 30% - Interest

  505388       Bankruptcy - Interest

  505389       Highrisk Child 30% - Interest

  505390       Teacher Shortage 30% - Principal

  505391       Teacher Shortage 30% - Interest

				
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