UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES

UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account Description 7581 Accounting/Auditing Fees 7937 7181 Accreditation Advertisi...
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UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

7581

Accounting/Auditing Fees

7937 7181

Accreditation Advertising & Promotion

7928

Arbitration

7049

Archives - Media Reformatting

7154 7110 7226

Athletic Registration Fees Athletic Therapy Services Audio Visual Aids/Teaching Materials

7319

Audio Visual Equipment

7523 7685 7931

Audio Visual Rental Audioconferencing Award Program

7164

B.C. Online Search Charges

7666 7238

Biofuel Biologicals

7223

Blueprint & Photo Expense

7250 7225

Bookbinding Expense Books & Publications

7615 7065 7921

Building Controls Maintenance Bulk Diesel Fuel Candidate Travel

7665 7275

Carbon Offset Credits Cash - Over/Short

7575

Clinical Faculty Payments

7582

Collection Fees

7929 7320

Collective Agreements Communication Equipment

7314

Computer Equipment

7522

Computer Rental

7313 7932 7585

Computer Software Conference Fees Consulting Expenses

7183

Contributions

7567

Co-op Subsidy

Type of Entries

Fees paid to external accounting firms for accounting advice and auditing Costs of ads (newspaper, print media, radio, television) to promote University activities or programs. Costs associated with personnel recruitment advertising are to be recorded in account 7924. Includes cost of professional arbitrator, travel and meetings. Expenses related to the reformatting of antiquated media Tournament fees for athletic teams. Purchase of materials used to facilitate academic instruction (overheads, chalk). Items such as speakers, microphones and projectors. Costs of renting audio visual equipment. Charges for audioconferencing. President's Award for Service Excellence and Creative Initiatives. For use by Parking Services to record the costs of license plate searches. Purchase of other live specimens for use in research and teaching Cost of developing photographs and purchasing film and blueprint materials. Costs for thesis binding. Costs of purchasing reference books and other one time publications. Regularly scheduled maintenance. All costs of bringing applicants to an interview. Cash discrepancies in petty cash funds and tills. Used to record payments to clinical faculty in the Northern Medical Program. Fees paid to external parties for outstanding debt collection. Costs of printing. Items such as telephones, pagers, blackberrys, radios. Items such as keyboards or mice, or upgrades such as RAM. To record the costs associated with short term rentals of desktop or laptop computers or printers. Single use software. Cost of attending a conference. Used to record the expenses reimbursed to contractors. Contributions to conferences and meetings.

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UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

7163

Copyrights

7261

Course Development

7574

Course Director Fees - NMP

7108 7252

Criminal Record Checks Dendrology Lab Services

7182

Donations

7613 7616 7104 7618

Electrical Maintenance Elevator Maintenance Emergency Medical Transportation Emergency Repair Electrical

7617

Emergency Repair Mechanical

7619

Emergency Repair Structural

7107 7564

Emergency Response Planning Employee Assistance Program

7038 7316

Enviro Deposit Equipment - Other

7102

Equipment Inspection

7132

Equipment Maintenance - Audio Visual

7121

Equipment Maintenance - Computer

7130

Equipment Maintenance - Fax Machines

7131

Equipment Maintenance - Miscellaneous

7125

Equipment Maintenance - Photocopier

7128

Equipment Maintenance - Printers

7133

Equipment Maintenance - Research

7127

Equipment Maintenance - Scientific

7521

Equipment Rental - Other

7565

Evaluations

Type of Entries

Used to record the copyright fees related to photocopying. Meeting costs and other expenses related to course development Used to record course director fees in the Northern Medical Program.

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Laboratory services for trees and other wooded plants Donations to other non-profit ventures. Usually used by executive offices only. Regularly scheduled maintenance. Regularly scheduled maintenance. To record separately emergency repairs. To record separately emergency repairs. To record separately emergency repairs. Expenditures related services in the E.A.P.

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All equipment that does not fit in other categories. Do NOT include consumable items, please see accounts listed under "Materials and Supplies". Cost of external safety inspections of equipment such as fire extinguishers. Costs associated with the ongoing maintenance of audio visual equipment. Costs associated with the ongoing maintenance of computers. Include the costs of service calls and replacement parts. Do NOT include parts purchased to upgrade a system (such as a new motherboard, more RAM), these should be recorded as minor capital. Costs associated with the ongoing maintenance of fax machines. Expenses related to the ongoing maintenance or repair of other equipment. Costs associated with the ongoing maintenance of photocopiers. Costs associated with the ongoing maintenance of printers and scanners. Costs associated with the ongoing maintenance of equipment used in the field for research such as chainsaws, weapons, data loggers, GPS units. Costs associated with the ongoing maintenance of scientific equipment such as autoclaves, microscopes, etc. Costs of renting equipment such as photocopiers, radios, welders, etc. Fees paid to consultants for fair market assessments of donated items.

UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

Type of Entries

7203

Event Expense

All additional costs associated with conducting special events such as room rental, food service, stage rental, band rental, public address systems. Printing, supplies and advertising charges should NOT be included in this account.

7205

Event Expense - Field Education

7277 7253

Exchange Gain/Loss External Lab Services

7686 7206 7571

Facsimile Rental & Service Fees - Research Participants Fees - Research Subjects

Costs associated with teaching students in the field. Please note that travel costs for students should be recorded in account 7152 and travel costs for faculty should be recorded in account 7917. Exchange difference on foreign currency. Laboratory services from suppliers external to UNBC. Charges for facsimile rental and service.

7561

Fees for Services

7152

Field Education Travel

7106 7105 7232

Fire Extinguishers First Aid Supplies - Oxygen Fish

7248 7026

Fitness Centre Supplies Freight Charges

7024

Freight In

7025 7588

Freight Out Funding Agreements

7311 7625

Furnishings General Building Repairs

7246 7579 7165

GIS Lab Services Grants to other Organizations Grants-in-lieu

7631

Groundskeeping

7513 7204

Gymnasium Rental Honorariums

Rental charges for off-campus gym. To record honorariums paid to non-UNBC employees. This includes guest lecturers or speakers. Any travel allowances paid should be recorded in account 7151.

7661

Hydro

Charges for electrical power consumption.

Fees paid to research subjects for their participation. To record the fees charged for services rendered by third parties. Expenses should be recorded in account 7585. Travel costs associated with teaching students in the field such as van rental. Associated faculty travel costs should be recorded in account 7917. Cost of extinguishers and recharges. Purchase of live fish for use in research and teaching Purchase of supplies for fitness centre. This account is used to track freight charges on incoming or outgoing packages (such as couriers). (Bookstore only) Freight on incoming purchases. (Bookstore only) Freight on returns. Used by Research Accounting for encumbrance purposes only. Items such as chairs and bookshelves. To record costs of repairs to the building, such as drywall, painting, carpet replacement.

Used to record payment of the annual grant to the City of Prince George. Cost of equipment, supplies and contractor.

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UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

7278

Insurance

7283 7829

Interdepartmental Admin O/H Interest Only Waiver

7221

Interlibrary Loan Charges

7925

Internal Promotion

7589 7687

Internal Staff Support Services Internet Access

7281 7620 7624 7241 7242 7243

Internet Service Provider Charges Janitorial Services Key / Locksmith Costs Lab Supplies - Chemicals Lab Supplies - Coat Rentals Lab Supplies - Glassware/Consumables

7244 7245

Lab Supplies - Industrial Gases Lab Supplies - Other

7256 7282 7583 7587 7161

Laboratory Charges Laundry Legal Fees Legal Settlements Licenses & Permits

7251 7628 7512

Linen Locker Maintenance Maintenance Chargeback

7562 7612 7201

Management Fees Mechanical Maintenance Meeting Expense

7941 7688

Merit Awards Mobile Telecommunications

7629

Moving Expenses

7663 7927 7566

Natural Gas Negotiations Nisga'a - Programme Delivery

Type of Entries

Costs of insuring University property and providing business coverage on personal vehicles. Used to record the waiver of fees for students with interest only status. Fee charged by the library for the use of the interlibrary loan service. All expenses related to human resource communication initiatives targeted to existing personnel. Fees charged to the NSC. Charges paid to internet service providers.

Chemicals only. Lab coat rental. Glassware (e.g. beakers) and other miscellaneous science supplies (e.g. tubing and pipettes). Gas cylinder rentals and fills. Miscellaneous lab supplies (filters, testing paper, etc) and stock purchased for use in the greenhouse. NOT to include purchases for goods best described as equipment. Other internal laboratory charges. Cleaning of uniforms, towels, linens, etc.

Costs such as operating permits, building permits, gun licenses, etc. Cost of replacement for housing linens. Departmental chargeback to allocate the cost of maintaining University facilities. Regularly scheduled maintenance. Costs to be included here are room rentals and food service. Supplies and photocopy charges associated with material preparation for the meeting should NOT be included in this account. Used for budgeting only. Charges for mobile phones, blackberrys and radios. To record all costs of moving offices and other functional space within the University.

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Charges for natural gas consumption. Includes cost of travel and meetings. All expenditures incurred in the delivery of the First Nations programme - Nass Valley.

UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

7569

Non-employee Travel

7632 7511 7312

Nursery & Greenhouse Stock Occupancy Rental Office Equipment

7219

Online Books

7228

Online Databases

7229 7626

Online Journals Operating Costs

7950

Other Agreement Costs

7276

Overhead Charge/Recovery

7934

P.D. - Faculty

7933

P.D. - Staff

7524 7622 7563

Pager Rental Parking Lot / Road Maintenance Pension Plan Administration

7634 7321

Pest Control Photography Equipment

7021

Postage

7577

Practicum Supervision - Expenses

7576

Practicum Supervision - Fees

7568

Principal Wages

7315 7222

Printers/Scanners Printing & Publication Expense

7584 7935

Process Server Professional Memberships

7586 7262

Program Reviews Programme Development

7066 7166 7083 7287

Propane Fuel Property Taxes Radiation Safety Recognition and Remembrance

7924

Recruitment Advertising

7942

Recruitment and Retention Awards

Type of Entries

To be used where a programme or department is paying for the travel of a third party to attend a meeting or conference on behalf of the University. Rental charges for off-campus facilities. Items such as calculators, label makers and transcribers. Costs of purchasing ebooks and other online material Costs for electronic acquisitions in the library. To record the ongoing maintenance costs for the buildings. Other Agreement costs for Labour Relations Administration fees incurred by BCFCSN and other contract grant holders. Faculty professional development allowance as defined in the faculty handbook (includes course fees and memberships). Professional development fees for nonfaculty employees. Costs of renting pagers. Fees paid for investment and custodial services on the pension plan. Items such as cameras, lenses, video equipment. Costs of stamps and other mailing charges. Used to record the expenses reimbursed to practicum supervisors. Used to record the fees paid to practicum supervisors. Wages of the principal of a research grant. This account is to be used only by researchers who collect a wage from their grant. Small printers and/or scanners. Costs of preparing and printing ongoing University publications (eg. calendar). Professional membership fees of nonfaculty employees. Fees paid to external reviewers. Meeting costs and other expenses related to programme development

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To record annual property taxes. Costs for sending flowers, cards, gifts for guest speakers, etc. All expenses related to recruiting faculty and staff. Used for budgeting only.

UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

7578

Referees and Officials

7572

Regional Campus Agreements

7823

Regional Tuition Scholarship

7922

Relocation Expense

7923

Relocation Expense - T4A

7633

Renovations and Alterations

7279

Rental Vehicle Damage

7239

Research Animal Care

7573

Research Awards

7317

Research Equipment

7828

Research Grants - Students

7247

Research Supplies

7254 7824

Research Supplies - Data Research Vehicle Rental

7231

Rodents

7101

Safety Supplies

7103

Safety Training

7822

Scholarships & Bursaries

7322

Scientific Equipment

7621 7627 7318 7623

Security Services Signage Small Tools Snow Removal

Type of Entries

Used to record the costs of providing referees and other officials for home games. To record the costs associated with UNBC space requirements at the regional colleges. Used to record grant given to employees taking courses at regional college campuses. Any relocation expenses reimbursed to an employee or paid directly to a moving company. Please note that the use of this code must be accompanied by the unique LOCN code assigned to the employee. Any relocation assistance (lump sum) paid out to an employee. Please note that the use of this code must be accompanied by the unique LOCN code assigned to the employee. To record costs of non-capital renovations to space. Costs levied to repair damage to rented vehicles, including insurance deductible. Costs for care such as vet bills and nutrition. To record research awards to non-UNBC personnel. Student awards are to be recorded in account 7828. Items such as chain saws, weapons, data loggers, GPS, etc used in the field for research. Do NOT include consumable items, please see accounts listed under "Materials and Supplies". Used to record research grants given to students. Supplies used in the field such as rope, shovels, tarps, flag tape, etc. Costs of renting vehicles for purposes of research travel. Purchase of live rodents for use in research and teaching Cost of health and safety items (eg. hard hats, respirators, first aid supplies). Cost of safety training courses (eg. first aid; fire safety). Used to record the payment of scholarships and bursaries. Items such as burners, small refrigerators, etc. Do NOT include consumable items, please see accounts listed under "Materials and Supplies".

Power tools and other small tools.

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UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

7162

Software Licensing

7257 7258 7263

SRC Fees SSRL - Services Strategic Planning

7614 7821

Structural Maintenance Student Assistance

7825

Student Grants

7224

Subscriptions

7050

Supplies - Accommodation Services

7045

Supplies - Archives

7046

Supplies - Computer/Printer/Fax

7039

Supplies - Convenience Store

7048

Supplies - Field Education

7041

Supplies - General

7255

Supplies - Library

7109 7042

Supplies - Medical Supplies - Paper

7047 7044

Supplies - Photocopier Usage Supplies - Printing

7043 7940 7153

Supplies - Stationery Teaching & Excellence Award Team Travel

7692

Telephone - Business Line Rental / Usage

7689

Telephone - Moves/Adds/Changes

7690

Telephone - PRI/Trunk Lines

7691

Telephone - Regional BRI

7682 7681

Telephone & Fax Long Distance Telephone Rental & Service

Type of Entries

Used to record the costs of licensing software products for continued authorized use.

Such as 5 year capital plan, academic visioning initiative. Regularly scheduled maintenance. Used to record student assistance payments. Used to record reimbursed travel expenses, conference fees or for grants/allowances given to students. Cost of subscribing to magazines and periodicals for general departmental use. Expenses related to the provision of accommodation in the residence buildings such as dish soap, hand soap, etc. Expenses related to the preparation of materials for the archives. Cost of screen cleaner, toner, ribbons and other consumable computer and printer supplies, such as data cartridges, disks or tapes. NOT to be used to record the costs of fixing or upgrading computers or printers. Cost of supplies used in the convenience store (plastic ware, paper cups, etc.) Costs associated with the preparation of materials and purchases of supplies for field education purposes. Cost of supplies used for administrative purposes. Costs of purchasing supplies specific to library functions.

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Cost of all paper excluding photocopier paper. Cost of photocopying. Expenses relating to the printing of forms, brochures and business cards. Cost of letterhead, envelopes, etc. Used for budgeting only. Travel costs associated with athletic team travel, players only. Charges for the rental of the business line (main lines to the regional campuses and the regional and local fire panels). Charges for moves, adds and changes to internal service lines. Charges for the rental of telephone trunk lines (main campus). Charges for the rental of the regional telephone lines (conference lines for regional campuses). Charges for long distance calling. Charges for the monthly rental of phones.

UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

7664 7570

Television Services Third Party Teaching Contracts

7683 7285 7936

Toll Free Service Towing Expense Training / Courses

7938

Travel - Coaching Staff

7912

Travel - Conference

7919

Travel - Course Delivery

7917

Travel - Field Education

7913 7914

Travel - Field Trips Travel - Fundraising

7909

Travel - Liaison

7943 7915

Travel - Local Travel - Meeting

7918

Travel - Professional Development

7939

Travel - Recruitment

7911

Travel - Regional

7916

Travel - Research

7151

Travel - Students/Speakers/Lecturers

7826

Tuition Waivers - Senior

7827

Tuition Waivers - Students

7249

Uniforms/Coveralls

7227

University Memberships

7063 7062 7061

Vehicle Damage Vehicle Fuel Vehicle Maintenance

7064

Vehicle Repair

Type of Entries

To record the payment to third parties (not individuals) for academic instruction services. Charges for use of toll free lines. Costs of courses and training programmes for all employees. To record the costs of travel for coaching staff. To record the costs of travelling to conferences. To record the costs of faculty members travelling to regional campuses to teach. To record the travel costs of University employees accompanying students on field trips (airfare, accommodation or meals). To record the costs of taking trips where the purpose is for fundraising or campaign promotion. To record the travel costs of the University Liaison officers or others travelling in that capacity. To record the costs of local travel. To record the costs of travelling to meetings outside of the regions. To record the costs of travelling to seminars and training courses for the purpose of professional development. To record the costs of travel associated with direct recruitment of students and athletes. To record the costs of travelling to the regional offices for meetings or other business. To record costs associated with field research. To record the cost of travel for speakers or lecturers and in cases where student travel is being paid for or sponsored by a programme. Used to record tuition waiver for senior citizens. Used to record waivers of tuition for students. Costs of cleaning and repair for uniforms and coveralls. Non-professional university membership fees. Eg. A.U.C.C. membership fees where the "member" is the University (or a department of the University). Costs associated with body work. Fuel expenses for fleet vehicles. Costs associated with regular maintenance costs, like oil changes and tune-ups. Costs associated with major repairs.

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UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

7684 7611 7081 7082 7086 7084 7085 7662 Capital Expenditures

Description

Videoconferencing Warehouse Maintenance Waste Removal - Biohazard Waste Removal - Chemical Waste Removal - Gross Anatomy Waste Removal - Recycle Waste Removal - Regular Water / Sewer

Type of Entries

Charges for videoconferencing. Regularly scheduled maintenance.

Charges for water and sewer service.

These accounts record the purchase of capital assets. Assets of a capital nature have a unit value in excess of $1,000.

8270 8265 8260 8225

Capital - Collections Capital - Print Journals Capital - Print Monographs Capital Equipment - Audio Visual

8220

Capital Equipment - Computer

8275 8235 8250

Capital Equipment - Daycare Capital Equipment - Fax Machines Capital Equipment - Kitchen/Servery

8210

Capital Equipment - Library

8245

Capital Equipment - Mobile

8222 8205

Capital Equipment - Network Capital Equipment - Office

8255

Capital Equipment - Other

8280 8285

Capital Equipment - Parking Capital Equipment - Photography

8240

Capital Equipment - Printers/Scanners

8215

Capital Equipment - Scientific

8230

Capital Equipment - Telecommunications

8120 8130 8115 8110

Capital Furniture - Classroom Capital Furniture - Common Areas Capital Furniture - Laboratory Capital Furniture - Library

8125

Capital Furniture - Meeting Rooms

Includes overhead projectors, TV's, VCR's and equipment purchased for the dynacom system. Includes monitors, desktops and laptops.

All equipment purchased for use in the kitchen (such as ovens, microwaves, dishwashers, mixers, etc). Items such as microfiche readers and other library specific equipment. For the purchase of all licensed and unlicensed motorized vehicles (trucks, cars, vans, ATV's boats, forklifts, etc), nonmotorized vehicles (trailers, campers, etc) and vehicle equipment (motors, etc).

Items such as paper shredders or transcribers. To be used for equipment that does not fit into the categories above (fitness centre or facilities equipment for example).

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Includes large still cameras, digital cameras, lenses. Includes all desktop and network printers and/or scanners that meet the capital criteria. Equipment used in laboratories and field research such as microscopes, autoclaves, generators and analysis equipment. Includes telephones and all equipment purchased for the telephone system. Tables, chairs, lecterns for classrooms. Couches, etc. placed in lounge areas. Items for the laboratory like lab stools. Items for the general library such as carrels and bookshelves. Tables, chairs, whiteboards, etc. for meeting rooms.

UNBC Chart of Accounts Dictionary - Coding Guide EXPENDITURES Account

Description

8105 8140

Capital Furniture - Office Capital Furniture - Other

8135

Capital Furniture - Residences

Building & Construction 8820 8812 8823 8829 8827 8815 8826 8825 8822 8816 8817 8828 8821 8824 8814 8818 8819 8813 8811

Type of Entries

Items such as desks or filing cabinets. All furniture items that don't fit in the categories above. All furniture purchased for the residences.

These accounts are used to record work-in-progress expenditures related to the capital construction project only. Architect Disbursements Architect Fees Architectural Upgrades and Renovations Audit Fees Betterments Building and Construction Consultant Disbursements Consultant Fees Electrical Upgrades and Renovations Insurance and Permits Landscaping Legal Fees Mechanical Upgrades and Renovations Millwork/Cabinetry/Hardware Planning and Design Project Management Project Management Disbursements Site Services Sub Architect

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