General Ledger Accounting List - Full

Department list GL account numbers

The last six digits of your account number in the SAP system are GL account numbers.  They are used to classify revenues, expenditures, and transfers, & are grouped as follows:

• ​5XXXXX - Revenue​ ​
• 59XXXX ​- Revenue Transfers ​
• 60XXXX - ​Cost of Goods Sold ​
• 61XXXX - 62XXXX - ​Salaries, Wages, & Benefits ​
• 63XXXX - 7XXXXX - ​Supplies ​
• 8XXXXX - Equipment​ ​
• 9XXXXX - ​Expense Transfers

The following is a list showing new GL account numbers with a description of the purpose for each.

5XXXXX - Revenue

Fees

• 510200 Course Fees - Ext
  
• 510300 Admission Fees - Ext
  
• 510400 ​Orientation - Student Fees - Ext
  
• 510500 ​Credit by Examination - Ext
  
• ​510600 Correspondence Course Fees - Ext
  
• 510800 Orientation - Parent Fees - Ext
  
• 510900 Graduate School Application Fee-On Campus 1 - Ext
  
• 511000 ​Undergraduate Application Fee-On Campus 1 - Ext
  
• 511200 Graduate Fees for Grad School - Ext
  
• 511300 Program Change Fees-Grad School - Ext
  
• 511400 Late Fees - Ext

Tuition

• 512100 Tuition - Spring
  
• 512200 ​Tuition - Summer I - Ext
  
• 512300 ​Tuition - Summer II - Ext
  
• 512400 Tuition - Fall - Ext

State appropriations

• 514000 State of Michigan Appropriation​

Grants

• ​525200 - 515800 ​Grant Revenue

Private gifts

• 516700 Private Gifts - Operating - Ext
  
• 516710 Private Gifts - Endowment Permanent - Ext
  
• 516720 Private Gifts - Capital - Ext

Educational Activities - Sales and Services

• 520200 Sales Taxable - Ext
  
• 520300 Sales Non-Taxable - Ext
  
• 520400 Sales - Theatre - Ext
  
• 520500 Sales Inter-University - Int
  
• 520800 Workshop Fees - Ext
  
• 521000 Fines
  
• 521100 Replacement Fees - Ext
  
• 521200 ​Miscellaneous Fees - Ext
  
• 521400 Vending - Ext
  
• 522200 Sales-Miscellaneous - Ext
  
• 522301 Sales-Miscellaneous - Int

Athletics

• 526000 - 527998 (For Athletics Use Only)

Auxiliary Activities - Motor Pool

• 534500 - 535800 (For Motor Pool Use Only)

Other revenue

• 536000 - 538255 (For Student Activity Center Use Only)
  
• 540200 Cash Over - Cash Short - Ext
  
• 540300 Miscellaneous Income - Ext​
  
• 540305 Commissions Revenue - Ext
  
• 540310 Miscellaneous Income - Int
  
• 540320 - 540399 Police Revenue (For Public Safety Use Only)
  
• 540600 Equipment Rental - Ext
  
• 540610 Rental Income - Int
  
• 540800 Lease Income - Ext
  
• 541000 Grant/Contract Program Income - Ext

Public broadcasting

• 545500 - 565900 (For Public Broadcasting Use Only)

Auxiliary Activities - Sales and Services

• 560100 - 565900 (For Auxiliary Services Use Only)
  
• 562000 ​Sales Taxable - Ext
  
• 562100 Sales Nontaxable - Ext
  
• ​562150 Sales Nontaxable - UBIT - Ext
  
• 562200 Sales - Inter-University - Int
  
• 562201 - 562256 Printing Services Revenue (For Printing Services Use Only)
  
• 562270 - 562281 Res Life Sign Shop (For Res Life Sign Shop Use Only)
  
• 563100 - 563900 Bookstore Revenue (For Bookstore Use Only)
  
• ​565000 - 565312 Athletics Revenue (For Athletics Use Only)

Telecommunications resources

• 566000 - 566900 (For Telecommunications Use Only)

Central Energy Facility resources

• 567000 - 567900 (For Central Energy Use Only)

University Events

• 569100 - 569999 (For University Events Use Only)

59XXXX ​- Revenue transfers

Carryforward Balance

• ​599800 Balance Carryforward (For Accounting Services Use Only)
• 599801 Commitment Carryforward (For Accounting Services Use Only)
• 599803 Gift Carryforward (For Accounting Services Use Only)

Revenue Transfers

• 599931 - 599960 (For Accounting Services Use Only)

60XXXX - ​Cost of goods sold

• 601000 - 609900 Cost of Goods Sold

61XXXX - 62XXXX - ​Salaries, wages, & benefits

Staff salaries and wages

• 611000 Professional Administrative/Salary - Consists of entry-level & middle management individuals as well as professional staff members both on & off campus.
• 611100 Senior Officers Salaries - Consists of the Directors of major departments, Deans, Assistant and Associate Deans, individuals who make up the decision-making body for Central Michigan University including the President, the Provost, and the various Vice Presidents.
• 611200 Office Professionals Salaries - Consists of Bookkeepers, Clerks, Typists, Secretaries, Receptionists, & other office-related positions.
• 611300 Professional Administrative/Hourly - Consists of clerical & entry-level professional administrative positions both on & off campus.
• 612100 Food Service and Maintenance Salaries - Consists of unskilled & skilled workers at Facilities Management. Also includes employees working in the Food Service area.
• 612200 Public Broadcasting Salaries - Includes employees working in the Public Broadcasting area except for administrative staff.
• 612300 Public Safety Salaries - Includes the campus Service Offices and sergeants. ​
• 612500 Supervisory/Technical Salaries - This group includes supervisors in the office setting, at Facilities Management (both skilled & unskilled trades, and Food Service area). In this group, you will also find technical people such as keypunch operators, physics technicians, nurse's aides, etc.

Faculty salaries and wages

• 613200 Faculty Salaries - This group consists of Instructors, Professors, Librarians, Coaches, and Counselors.
• 613300 ​Faculty - Department Chairperson Salaries
• 613400 Faculty - Summer Salaries
• 613500 Faculty - Temporary Salaries
• 613600 Graduate Assistants Salaries - These are students who work in the academic areas, assisting in teaching or research to gain credit and practical experience.
• 613700 ​Course Instructor
• 613800 Ttrl/Monitor/Review
• 613900 Wkshop/Spkr/Prctr
• 614000 Advising Earnings

Fringe benefits

Fringe Benefits include Retirement, Social Security, Hospitalization Insurance, Life Insurance, Disability Insurance, Worker's Compensation, Dental, Parking Decals, Vision Care, Longevity, Tuition, Unemployment, and vacation accrual for FASB 43. Each classification has an appropriate percentage.

• 615000 Professional/Administrative Benefits
• ​615100 Senior Officers Benefits
• 615200 Office Professionals Benefits
• 615400 Faculty Benefits
• 615600 Faculty - Temporary - Full-time - Benefits
• 615800 Graduate Assistants Benefits
• 615900 Other Benefits
• 616100 Food Service & Maintenance Benefits
• 616200 Public Broadcasting Benefits
• 616300 Public Safety Benefits
• 616500 Supervisory/Technical Benefits
• 616600 Hourly
• 616700 Retirees
• 617700 Course Instructor Benefits

Other salaries - student and temporaries

• 620900 Expenditure Credit (use for manual journal entries)

Temporary employees and student assistants - Payroll

• 621000 Temporary Hourly Employees
• 621100 Temporary Salaried Employees
• 621300 Food Service & Maintenance - Temporary
• ​621800 Student Assistants - Temporary
• 622000 Contractual Services

Other compensation

• 623000 Other Compensation
• ​623100 Overtime
• 623200 Shift Differential
• 623300 Work in Higher Classification
• 623400 Callback Pay
• 623500 Wage Recharges (use for manual journal entries)
• 623501 Wage Recharges - Student (use for manual journal entries)​

Student assistants - work-study

• 624200 CWS - College Work Study ​
• 624300 MWS - Michigan Work Study

Other benefits - temporary employees and student assistants

• 625200 Temporary Employees Benefits
• 625300 Temp Salaried Employee Benefits
• 625900 Other Fringe Benefits
• 626000 Retirement Service Award Payment

Funded departmental resources

• 626700 Professional Admin. Salary Departmental Funding
• 626800 Senior Officer Departmental Funding
• 626900 Office Professionals Departmental Funding
• 627000 Faculty Departmental Funding
• 627100 Food Service & Maintenance Departmental Funding
• 627300 Public Broadcasting Departmental Funding
• 627400 Public Safety Departmental Funding
• 627500 Professional Admin. Hourly Departmental Funding
• 627600 Supervisory Technical Departmental Funding​
• 627700 Temporary/Student Soft Funded Wages

Benefits - funded departmental resources

• 628700 Professional Admin. Salary Departmental Funding - Benefits
• 628800 Senior Officer Departmental Funding - Benefits
• 628900 Office Professionals Departmental Funding - Benefits
• 629000 Faculty Departmental Funding - Benefits
• 629100 ​Food Service & Maintenance Dept. Funding - Benefits
• 629300 Public Broadcasting Departmental Funding - Benefits
• 629400 Public Safety Departmental Funding - Benefits
• 629500 Professional Admin. Hourly Departmental Funding - Benefits
• 629600 Supervisory Technical Departmental Funding
• 629700 Temporary/Student Soft Funded Benefits

63XXXX - 7XXXXX - ​Supplies

Supplies

• 631900 ​Expenditure Credit
  
• 640100 ​Misc. Freight
  
• 640200 ​Postage and Delivery - Includes stamps & meter mail
  
• 640300 ​United Parcel Service
  
• 640400 - 641100 ​Postage and Delivery
  
• 645200 ​Telephone
  
• 645300 ​Telephone - Long Distance
  
• 645400 ​Telephone - Installation
  
• 645600 ​Telephone - Miscellaneous
  
• 645700 ​Telephone - Service Order Charges
  
• 645800 ​Telephone - Telephone Equipment
  
• 645900 ​Cable TV Service
  
• 646200 ​Cell Phone Expense
  
• 646300 ​Pager Expense
  
• 650200 - 650500 ​Computer Services - Includes charges for use of computer facilities and data preparation
  
• 651100 ​Database Access - Includes vendor charges for access to external computer databases.
  
• 651200 ​Computer Services
  
• 651500 ​Consulting Fees
  
• 651700 ​Miscellaneous Networking Software
  
• 651902 ​Network Charges/Res Net
  
• 655200 - 656102 ​Equipment Repairs & Maintenance - Includes the repair of equipment, service contracts & preventative maintenance of equipment.
  
• 660200 - -660900 Entertainment and Meeting Expenses - Includes the cost of meals & refreshments for employee meetings entertaining university guests.  If this cost is on the travel expense reports.​
  
• 662200 - 662900 ​Workshop Costs
  
• 6632​00 ​Teleconferencing Costs
  
• 664200 ​Graduation Costs
  
• 665200 - 666400 ​Printing & Reproduction - Includes the cost of printing forms, pamphlets, & bulletins.  Includes duplication costs for the copy center or other reproduction services.
  
• 670200 - 671000 ​Honorariums & Professional Entertainment Fees - Includes payments to individuals for honorariums, speaking fees, & professional entertainment services. Payments to employees of the university must be paid through payroll since they are subject to withholding for income tax.
  
• 672200 - 672900 ​Outside Services
  
• 673000 ​ARAMARK Contract Service
  
• 675300 ​Employee Scholarships
  
• 680100 ​Classroom Rent
  
• 680200 - 681000 ​Rentals - Includes the cost of renting office equipment, facilities, & vehicles.  Does not include the cost of grants, scholarships or fellowships to students of the university.
  
• 685200 ​Student Aid - Includes the cost of grants, scholarships or fellowships to students of the university.
  
• 685300 - 686600 ​Awards and Trophies - Includes cash awards to students & the cost of trophies.
  
• 690200 - 692700 Supplies/Office​ - Includes the cost of office supplies & office furnishings such as desk pads, waste baskets, etc.
  
• 693000 - 693300 ​Purchasing Mastercard Program
  
• 695300 ​Indirect Costs
  
• 696000 ​Overhead Recovery
  
• 700200 - 703100 ​Supplies/Maintenance - Includes the cost of maint. supplies. This does not include the cost of maintenance equipment (See 655200).
  
• 706200 ​Oil
  
• 706300 ​Electric - Main Meter
  
• 706400 ​Electric - Other
  
• 706500 ​Gas - Powerhouse
  
• 706600 ​Gas - Other Meters
  
• 706700 ​Gas - Academic
  
• 706800 ​Water/Sewer
  
• 706900 ​Wood
  
• 707000 ​Solid Waste
  
• 707200 ​General Utilities
  
• 730200: 730300 - 734100 ​Supplies/Other - includes the cost of supplies other than office or maintenance. Departments that have supplies for clinical, laboratory or other specific functions should code these supplies in this category. Includes equipment less than $5,000.
  
• 737500 ​Moving Expense
  
• 740200 - 741100 ​Travel - Includes the cost of all employee and student travel.  Travel expenses for individuals not employees or students of the University should be included under Professional Services.
  
• 741200 - 741900 ​Conference Fees - Includes fees paid to attend conferences, annual association meetings & educational course registration fees.
  
• 742200 - 742700 ​Lodging
  
• 743200 - 743900 ​Meals
  
• 744200 - 744800 ​Transportation (taxicab, bus, airplane)
  
• 745000 - 747400 ​Recruiting Expenses
  
• 750200 ​Advertising - Includes the cost of want ads & classified & direct mail brochures.
  
• 750300 ​Promotional Activities
  
• 750400 ​Trustee Fees - Includes the cost of Trustee Fees paid to Trust Corp.
  
• 750500 ​Subscriptions and Publications - Includes the cost of all types of subscriptions, periodicals, & publications.
  
• 750600 ​Professional Fees - Includes payments to individuals & companies not employees of the University for professional services such as auditing, legal, & engineering.
  
• 750700 ​Membership Fees and Dues - Includes the cost of University & individual membership fees & dues.
  
• 750800 ​Bad Debts - Includes the cost of uncollectible accounts with the University.
  
• 750900 ​Legal Fees
  
• 751000 ​Bank Fees
  
• 751100 ​Credit Card Fees
  
• 751200 ​Textbooks
  
• 751300 Research​
  
• 751400 ​Towing Payment
  
• 751500 ​Direct Deposit Fees
  
• 751600 ​CEL Textbook Charges
  
• 752000 - 752800 ​Insurance - Includes the cost of casualty insurance & bonds
  
• 752500 ​Workers Comp
  
• 753900 -753901 ​Other Course Expenses
  
• 754000 ​Other Administrative Expenses - Includes the cost of other administrative or operational expenses not covered by another category.
  
• 754300 - 754301 Interest Expense​
  
• 754400 ​Commission Fee
  
• 754900 Furnishings - Equipment with a unit cost of less than $5,000 or useful life of less than two years (equipment not capitalized) - see (805200).
  
• 775000 - 775800 ​Public Broadcasting Network
  
• 7​77000 Public Broadcasting Network​​

8XXXXX - Equipment

Equipment and library acquisitions*

• 801000​ ​Movable Equipment to be capitalized ($5,000 or more) (e.g. complete computer system, etc.) (no software, except operating systems)
• 801100 ​Upgrades/Components ≥ $5,000 and extends the useful life of the original asset (computers; machine or other equipment enhancement). Tag # must be on PO
• 801200 ​Title Vehicles (for athletic vehicles please use 3000-113286)
  
• 801300 ​Upgrades/Components Equip < $5,000
  
• 805000 ​Fixed Equipment (attached to building) (Asset Class 1100)
  
• 805100 ​Software (Equ Bud) (Asset Class 6000)
  
• 805101 ​Software Maintenance and Renewals
  
• 805200 ​Equipment not Capitalized (Less than $5,000) (These items will be tagged)
  
• 805300 ​Maintenance Contracts
  
• 805400 ​Leasehold Improvements
  
• 805500 ​Equipment (Less than $5,000) Not Tagged
  
• 805600 ​Freight, Shipping & Handling Charges (Greater than $5,000 individually)​
  
• 805601 ​Shipping/Handling, Freights on Equip Purchases (Less than $5,000 individually)
  
• 810000 - 816000 ​Library Acquisitions

Facilities Management

• 820200 - 895999 ​(For Facilities Management Use Only)
• 896000 - 898999 ​(For Use on AUC Internal Orders Only)

* Please call Hillary Pierce in Accounting Services (x1280) with any questions ​​​regarding the use of equipment GLs.

9XXXXX - Expense Transfers

• ​9XXXXXX Transfers for accounting use only