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