|
MOST FREQUENTLY USED ACCOUNTS LIST
|
|
TYPE
|
ACCOUNT
|
DESCRIPTION
|
|
ASSETS
|
11650
|
Employee cash advances A/R
|
|
|
13100
|
Prepaid expenses & deposits
|
|
|
18100
|
Construction in progress (WIP)
|
|
LIABILITIES
|
21000
|
Other liabilities
|
|
|
21010
|
Sales Tax Payable
|
|
|
22000
|
Deferred revenue
|
|
|
39100
|
Beginning Balance (Info ONLY, do not use)
|
|
REVENUES
|
42400
|
Other Academic Fees
|
|
|
43000
|
Federal grant & contract rev
|
|
|
43300
|
State grant & contract rev
|
|
|
43600
|
Local govt grant & contrct rev
|
|
|
44000
|
Private gifts & grants for opr
|
|
|
44500
|
Priv gift - membership/sponsor
|
|
|
45800
|
Endow income & gains allocated
|
|
|
46000
|
E&G sales revenue
|
|
|
46200
|
E&G advertising revenue
|
|
|
46300
|
E&G rent/lease revenue
|
|
|
46500
|
E&G misc. revenue sources
|
|
WAGES & BENEFITS
|
50000
|
Faculty pay (instruction)
|
|
|
50200
|
Faculty pay (non-instruction)
|
|
|
51000
|
Non-faculty - regular
|
|
|
51200
|
Non-faculty - temp to regular
|
|
|
52000
|
Overtime
|
|
|
52200
|
Non-faculty - temp replacement
|
|
|
52400
|
Non-faculty - temp position
|
|
|
52600
|
Summer Non-Olaf Student Worker
|
|
|
52900
|
Honorarium - faculty or staff
|
|
|
53000
|
Acad yr workstudy (cwsp) pay
|
|
|
53100
|
Community Service
|
|
|
53200
|
Acad yr non-cwsp pay
|
|
|
53400
|
Summer St. Olaf student worker
|
|
|
54000
|
Workers comp insurance
|
|
|
54200
|
Disability ins - college share
|
|
|
55000
|
Health insurance college share
|
|
|
55400
|
Employee assistance clg share
|
|
|
56000
|
Retirement - college share
|
|
|
56200
|
FICA - soc. security clg shar
|
|
|
56400
|
FICA - med care - clg share
|
|
|
56600
|
Life insurance college share
|
|
|
56900
|
Temp agency fee > regular wage
|
|
|
57000
|
Health ins for future retirees
|
|
OPERATING EXPENSES
|
61000
|
Items purchased for resale
|
|
|
61900
|
Interdept cr sales & serv.
|
|
SUPPLIES
|
62000
|
General Supplies & Materials
|
|
|
62500
|
Non-capitalized equipment
|
|
PRINTING
|
63000
|
Printing - off-campus service
|
|
|
63100
|
Copying - off-campus service
|
|
|
63500
|
Copy charge - central dup ctr
|
|
|
63600
|
Copy charge - convenience copy
|
|
|
63700
|
Paper/supplies chrg-copy ctr
|
|
POSTAGE
|
64000
|
Postage - off-campus service
|
|
|
64100
|
Courier, delivery, shipping
|
|
|
64500
|
Postage charge to depts.
|
|
|
64600
|
UPS, FedX, other charges
|
|
TELECOM
|
65000
|
Non-STO system tele charges
|
|
|
65500
|
Basic phone service charges
|
|
|
65600
|
LD phone service charges
|
|
|
65700
|
Fax service charges
|
|
|
65800
|
St. Olaf Telecom servce charge
|
|
INFORMATION
|
66000
|
Compute soft, licenses, subscr
|
|
|
66100
|
Compute non-cap equip supplies
|
|
|
66150
|
Network access fees, membship
|
|
|
66250
|
Computer/netwrk repairs, parts
|
|
|
66350
|
Other mult-media Services chg
|
|
|
66400
|
Periodicals/subscrp/book/video
|
|
|
66500
|
Advertising expenses
|
|
|
66550
|
Advertising/marketing consult
|
|
|
66600
|
Photography
|
|
|
66650
|
Public relation media services
|
|
TRAVEL
|
67000
|
Transportion fares - domestic
|
|
|
67100
|
Mileage reimbursement -dom tr
|
|
|
67200
|
Lodging & meals - domestic trv
|
|
|
67400
|
Conference & registration fees
|
|
|
67500
|
