Phone: (269) 471-3323
Fax: (269) 471-3641
Financial Records
4150 Administration Drive,
Andrews University
Berrien Springs, MI
49104-0780
 

Account Numbers

 

Go Right to the List of Common Account Numbers

 

Expense Account Number Use and Budget Concerns

Expenses should be charged to the account numbers that best categorize the expense, regardless of whether of not there is a budget reserve for that account. This will assist you in analyzing your expenditures because you will know more accurately where your funds are being spent, as opposed to the majority of expenses being put into the general supplies account. While you may appear to be over budget in one account, you will be under budget in another and the bottom line will still be the same. Two examples below:

Magazine subscriptions could easily fall into the general supplies account, however, if you put them in account #9550 Periodicals/Subscriptions, you could easily look at that account total at the end of the year to know how much you spent in this area as opposed to analyzing your supply account and trying to pull out these charges.

When a guest teacher or lecturer is being paid an honorarium and travel expenses, the amount should be charged to #9612 Guest Teacher Expense, not #9430 Travel and Mileage. Even though you are reimbursing for travel, it is part of the guest teacher expense and should be categorized there. Account #9430 (Travel and Mileage) is for staff and faculty travel expenses only.

Account Number Guidelines

You account number (sometimes referred to as the FOAPAL) for operating is comprised of the following elements:

Fund-Orgn-Acct-Prog-Activity

11 - 5300 - 9510 - 80 - 5300011

Fund:    Represents the purpose for which the monies are generated or used.  Most transactions occur in the Current Unrestricted Fund (11).   However gifts from outside sources go to different funds such as the plant fund (for Buildings) or endowment.

Organization:   Represents a department of people or activities.   Common ones might be the presidents office, food service or biology.

Account:    Categorizies "like" types of revenue of expense.  Examples might be undergraduate tuition, salaries, general supplies, etc.   As note in the first section of this page just because a budget is in one account doesn't mean the item should be charged there.

Program:   Represents the main function a particular department serves.  Programs are divided between expenses and revenues.  The biology department's main purpose is Instructional.  Therefore there main program is 70.   The president's main purpose is Institutional Support.  Therefore his program is 80.  Most departments only have one main expense function even though some of their activity could cross program lines.  The only main departments that have   more than one are instructional departments that also perform research activities.

Activity:    Represents a more detailed breakout of the Account component.  A department could use this to breakout certain activities or separate costs by teacher.

Location:    Not currently used.

 

Therefore it is important for each department to know their account number components.   If these are used incorrectly they must be corrected at a later time by either the department or the financial records office.  Please observe the following section carefully.  If you have questions please contact one of the accountants:

When you formulate an account number for an IDC or check request there is a direct correlation between the program code and the account number.  One simple rule ALWAYS applies for revenue and another ALWAYS applies for expenses:

Revenue numbers:    The Account Code will always start with an 8 whereas the Program Code will always start with a 5 or 6.  Unless your organization code begins with a '9' there can be no other combination.

Expense numbers:    The Account Code will always start with a 9 whereas the Program Code will always be 70 or higher.  Once again there can be no other combination unless your organization code begins with a '9'.

Income accounts (11-xxxx-8xxx-5x or 6x) should not be charged on a cash/check request or an IDC unless you are processing a refund of monies you originally deposited to that account. Even though you may have money in an income account to offset certain costs, expense accounts should be used and then netted against the income account.

Salary account numbers (#91xx or #92xx) should never be used on a cash/check request. These accounts are used through payroll only. Either an expense goes through payroll (i.e. AU employee) or it is a guest teacher expense (#9612) or contract service (#9613).

Professional Memberships (#9356) may be used for an individuals membership to an organization.

Organization Memberships (#9712) may be used for a membership for the university or a department.

Most expense account numbers are self-explanatory by their title. The use of the accounts is for the most part decided by each department. A list of commonly used expense accounts is included in this web page. Any questions on which account number to be used can be answered by the staff accountants.

 

 

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Common Account Numbers

 

ANDREWS UNIVERSITY

LIST OF COMMONLY USED INCOME & EXPENSE ACCOUNT NUMBERS

As of May 1, 1996

Use the following tool to search for accounts in this list:

Use the "Find" command under the "Edit" Menu and type in a description to locate accounts

 

INCOME:

8142 WORKSHOP INCOME

8340 PRIVATE CONTRIBUTIONS

8405 COPY MACHINE INCOME

8408 FINES

8419 OTHER FEES AND SERVICES INCOME

8750 MISC INCOME

 

WAGES/SALARY EXPENSES:

Salary Expenses:

9110 SALARY

9120 CONTRACTS

9130 TAXABLE BENEFITS

9185 RECOVERED SALARIES

9189 SHARED SALARIES

 

Staff Wages Expense:

9210 STAFF WAGES

9220 STAFF CONTRACTS

9230 TAXABLE BENEFITS

9240 COMMISSIONS

Student Wages Expense:

9250 STUDENT WAGES

9260 STUDENT CONTRACTS

9270 GRAD ASSISTANTSHIPS

9271 FWS UNDERGRAD

9272 FWS GRAD ASSISTANTS

9275 MWS UNDERGRAD

9276 MWS GRADUATE LABOR

9277 MWS GRAD ASSISTANTS

9285 RECOVERED HOURLY WAGES

9289 SHARED HOURLY WAGES

 

Misc Staff Expenses:

9350 CERTIFICATE/INSERVICE

9356 PROFESSIONAL MEMBERSHIPS

9361 TUITION (ATC)

9362 DISSERTATION COSTS

9363 LIVING ALLOWANCE

9364 ADVANCED TRAINING TRAVEL

9369 GENERAL ADVANCED TRAINING EXPENSE

 

SUPPLIES & GENERAL EXPENSES:

 

Inventory Purchase Accounts:

9412 PURCHASES FOR RESALE

 

Travel Expenses:

9420 CONVENTION TRAVEL

9430 TRAVEL AND MILEAGE

9432 ADMISSIONS/MARKETING TRAVEL

9435 STUDENT TRANSPORTATION

9440 CLINICAL TRAVEL

9449 TRAVEL CARRYOVER

 

Student Services & Expense:

9450 RECREATION FUNDS

9452 STUDENT ASSESSMENT FEES

9454 STUDENT PROGRAMS

9456 STUDENT ACTIVITIES

9458 INTERNATIONAL STUDENT ACTIVITIES

9466 SPECIAL STUDENT SERVICES

9468 GRAD EXP-ACADEMY AND EXTENSION

9470 NEW STUDENT ORIENTATION/ACTIVITIES

 

General Supplies and Expenses:

9508 VEHICLE EXPENSE

9509 AIRCRAFT EXPENSE

9510 GENERAL SUPPLIES AND EXPENSE

9511 UNIFORMS

9512 SMALL TOOLS

9513 ADMISSIONS/MARKETING SUPPLIES

9514 COMPUTER SUPPLIES AND SOFTWARE

9515 VIDEO COSTS

9516 FEED EXPENSE

9520 GENERAL EXTENSION EXPENSE

9521 GENERAL TOUR EXPENSE

9522 GENERAL WORKSHOP EXPENSE

9523 GENERAL CONVENTION EXPENSE

9530 LIBRARY MEDIA ACQUISITIONS

9535 DUPLICATING

9540 JOURNAL EXPENSE

9550 PERIODICALS AND SUBSCRIPTIONS

9560 POSTAGE AND SHIPPING COSTS

9591 RESEARCH EXPENSE

 

Service Expenses:

9611 LEGAL FEES

9612 GUEST TEACHER EXPENSES

9613 PROFESSIONAL AND CONTRACT SERVICES

9614 RETAINER FEES

9620 EQUIPMENT RENTAL

9621 LAND RENTAL

9622 CAMPUS FACILITY RENTAL

9630 OCLC SYSTEM

9631 LIBRARY RETRIEVAL SERVICES

9632 LIBRARY BOOK BINDING

9635 ROYALTIES/COMMISSIONS

9640 CUSTODIAL SERVICES-LOGISTICAL

 

Equipment/Service Repair Fees:

9660 SOFTWARE MAINTENANCE FEES

9670 EQUIPMENT REPAIRS-GENERAL

9672 EQUIPMENT REPAIRS-COMPUTER

9673 EQUIPMENT REPAIRS-COPIER

9680 OPERATIONS AND MAINTENANCE

9690 BUILDING MAINTENANCE AND REPAIR

9691 RENOVATIONS/REMODELING IN PROGRESS

9695 CUSTODIAL

 

Administrative Expenses:

9702 CASH LONG/SHORT

9704 RETURNED CHECKS

9706 BANK CHARGES

9710 COLLECTION EXPENSE

9711 BOARD OF TRUSTEES EXPENSES

9712 ORGANIZATIONAL MEMBERSHIPS

9713 ACCREDITATION EXPENSE

9722 FACULTY RETREAT/SOCIAL ACTIVITIES

9723 MISC FACULTY AWARDS

9729 MISCELLANEOUS EXPENSE

9730 PILOT TRAINING FEES

 

Promotional Expense:

9784 ADVERTISING AND PROMOTION

9785 TELEPHONE ADVERTISING

9786 BULLETINS AND BROCHURES EXPENSE

9790 ENTERTAINMENT EXPENSE

9794 PUBLICATIONS EXPENSE

9796 SELLING EXPENSES

9798 VOLUNTEER PROMOTION

 

Other Costs:

9833 LOCAL SERVICE-MI BELL

9840 LONG DISTANCE

9841 TOLL/FAX CALLS

9850 EQUIPMENT OVER $500

9851 EQUIPMENT UNDER $500

9852 SPECIAL EQUIPMENT PURCHASES

9880 RECOVERED COSTS

9881 OTHER TRANSFERS

 

 
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Berrien Springs, Michigan 49104