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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