SAP GL Account Listing
DEPARTMENT LIST - DECEMBER 2006
NOTE: This document is available for download in PDF format if you want a hard-copy reference.
The last six digits of your account number in the SAP system are General Ledger (GL) account numbers. They are used to classify revenues, expenditures, and transfers, and are grouped as follows:
5XXXX Revenue
59XXX Revenue Transfers
61XXX-62XXX Personnel Services
63XXX-8XXXX Supplies and Equipment
9XXXX Expense Transfers
Following is a list showing the new GL account numbers with a description of the purposes of each.
REVENUES - 5XXXXX
TUITION FEES
510200 Tuition and Fees
510300 Admission Fees
510400 Orientation – Stu Fees
510500 Credit by Examination
510600 Correspondence Course Fees
510700 Enrollment Fee
510800 Orientation - Parent Fees
510900 Graduate School Application Fee-On Campus 1
511000 Undergraduate Application Fee-On Campus 1
511100 Student Activity Center - Off Campus
511200 Graduate Fees for Grad School
511300 Program Change Fees-Grad School
511400 Late Fees
511500 Beaver Island - Rm & Bd
512100 Tuition - Spring
512200 Tuition - Summer I
512300 Tuition - Summer II
512400 Tuition - Fall
512900 Refund - Tuition and Fees
STATE APPROPRIATIONS
514000-514400 State of Michigan Appropriation
515200-515900 GRANTS
PRIVATE GIFTS
516100 Gifts - Underwriting
516200 Private Gifts
516600 Private Gifts
516700 Private Gifts - Operating
516800 Private Gifts - PY Crr
ENDOWMENT INCOME
517500-517800 Endowment Investment Income
OTHER INCOME
517900 Investment Income
518000 Gain or Loss on Sale - Other Investments
518100 NBD Management Fees
519200 Interest Earned
519300 Other Earnings
519400-519900 LOANS
SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
520200 Sales Taxable
520300 Sales Non-Taxable
520400 Sale Individual Game (Athletics)
520500 Sales Inter-university
520600 Fees Non-Credit Courses
520700 Refund - Fees Non-Credit Courses
520800 Workshop Fees
520900 Graduation Fees
521000 Fines
521100 Replacement Fees
521200 Miscellaneous Fee
521400 Vending
522200-522600 Sales-Miscellaneous
525200 Display Ad
525300 Class Ad
525400 National Advertising
525500 Subscriptions
526000-527900 ATHLETICS (FOR ATHLETICS USE ONLY)
534500-535800 AUXILIARY ACTIVITIES -- MOTOR POOL (FOR MOTOR POOL USE ONLY)
OTHER REVENUE
536000-537900 STUDENT ACTIVITY CENTER (FOR STUDENT ACTIVITY CENTER USE ONLY)
540200 Cash Over - Cash Short
540300 Miscellaneous Income
540400 CEL - Developmental Experience Fee
540500 Check Cashing Fee
540600 Equipment Rental
540700 Charter School Application Fee
541000 Grant/Contract Program Income
545600-550500 PUBLIC BROADCASTING (FOR PUBLIC BROADCASTING USE ONLY)
555900 Chargeback Cobra
560100-565900 SALES AND SERVICES OF AUXILIARY ACTIVITIES (FOR AUXILIARY SERVICES USE ONLY)
566000-566900 TELECOMMUNICATIONS RESOURCES (FOR TELECOMMUNICATIONS USE ONLY)
567000-573000 CENTRAL ENERGY FACILITY RESOURCES (FOR CENTRAL ENERGY USE ONLY)
566800 Tele-video Classroom Rent
568000 Campus Card Revenue
568100 Travel Card
568200 Video Conf. Troy
CARRYFORWARD BALANCE
599800 Balance Carryforward
599801 Commitment Carryforward
599802 Carryforward entries after year end close
REVENUE-TRANSFERS
599931-599960 (ACCOUNTING SERVICES ONLY)
COST OF GOODS SOLD
601000-609900 Cost of Goods Sold
PERSONNEL SERVICES 61XXX-62XXX
STAFF SALARIES & 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 & Associate Deans, individuals who make up the decision making body for Central Michigan University including the President, the Provost, & 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.
612000 Subsistence
612100 Food Service & Maintenance Salaries - Consists of unskilled and skilled workers at Facilities Management. And 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 Officers, & Sergeants.
612500 Supervisory/Technical Salaries - This group includes supervisors in the office setting, at Facilities management (both skilled & unskilled trades, & the Food Service area). In this group you will also find technical people such as keypunch operators, physics technicians, nurses aides, etc.
FACULTY SALARIES & WAGES
613200 Faculty Salaries - This group consists of Instructors, Professors, Librarians, Coaches, 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 in order to gain credit & practical experience.
613700 Course Instructor
613800 Ttrl/Monitor/Review
613900 Wkshop/Spkr/Prctr
614000 Advisor/Mentor
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, & Vacation accrual for FASB 43. Each classification has an appropriate percentage.
615000 Professional/Administrative Benefits
615100 Senior Officers Benefits
615200 Office Professionals Benefits
615300 Faculty - Department Chairpersons Benefits
615400 Faculty Benefits
615500 Faculty - Summer Benefits
615600 Faculty - Temporary - Full time - Benefits
615700 Faculty - Temporary - Part time - Benefits
615800 Graduate Assistants Benefits
615900-616000 Other Benefits
616100 Food Service & Maintenance Benefits
616200 Public Broadcasting Benefits
616300 Public Safety Benefits
616500 Supervisory/Technical Benefits
616600 Hourly Benefits
616700 Retirees Benefits
617700 Course Instructor Benefits
OTHER SALARIES - STUDENT AND TEMPORARIES
620900 Expenditure Credit
TEMPORARY EMPLOYEES AND STUDENT ASSISTANTS - PAYROLL
621000 Professional/Administrative - Temporary
621100 Office Professionals - Temporary
621200 Off Campus - Temporary
621300 Food Service & Maintenance - Temporary
621500 Public Safety - Temporary
621600 Supervisory/Technical - Temporary
621800 Student Assistants - Temporary
621900 Public Broadcasting - 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
STUDENT ASSISTANTS - WORK STUDY
624200 CWS - College Work Study
624300 MWS - Michigan Work Study
624400 MWSG - Michigan Grad Work Study
OTHER BENEFITS - TEMPORARY EMPLOYEES & STUDENT ASSISTANTS
625200 Temporary Employees 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
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 Departmental 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 - Benefits
SUPPLIES & EQUIPMENT 63XXX-8XXXX
631900 Expenditure Credit
640100 Misc. Freight
640200 Postage & Delivery - Includes stamps & meter mail
640300 United Parcel Service
640400-641100 Postage & Delivery
645200 Telephone
645300 Telephone - Long Distance
645400 Telephone - Installation
645500 Telephone - Premise Visit
645600 Telephone - Miscellaneous
645700 Telephone - Service Order Charges
645800 Telephone - Telephone Equipment
645900 Cable TV Service
646000 Telephone - Watts Line Charge
646100 Telecomm Video Classroom
650200-651000 Computer Services - Includes charges for use of computer facilities and 651000 Data preparation.
651100 Database Access - Includes vendor charges for access to external computer databases.
651200 Computer Services
651400 Computer Services
651500 Consulting Fees
651600 Computer Services - Software
651700 Miscellaneous Networking Software
651800 McAfee Virus Software
651900 Computer Services
655200-656100 Equipment Repairs & Maintenance - Includes the repair of equipment, service contracts & preventive maintenance of equipment.
660200-660900 Entertainment & Meeting Expenses - Includes the cost of meals & refreshments for employee meetings & entertaining University guests, if this cost is on the travel expense reports.
661000 Hosting Card
662200-662900 Workshop Costs
663200 Teleconferencing Costs
664200 Graduation Costs
665200-666400 Printing & reproduction - Includes 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
673100-673600 ARAMARK Contract Service
675200 Employee Tuition Expense - Includes approved tuition charges for employees attending Central Michigan University & other colleges & universities. Limited to six credit hours per semester and twenty-one (21) ours within a twelve (12) month period.
675300 Employee Scholarships
680100 Classroom Rent
680200-681000 Rentals - Includes the cost of renting office equipment, facilities & vehicles. Does not include cost of rental vehicle when traveling.
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. (less than $500)**
693000-693300 Purchasing MasterCard Program
695300-695900 Indirect Costs
696000 Overhead Recovery
696100 Phase II, III Auxiliary Chargeback
696200 Reimburse Grant Ctrl.
700200-703100 Supplies/Maintenance - Includes the cost of maint. supplies. This does not include the cost of maintaining 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
707000 Solid Waste
707200 General Utilities
730200-734100 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.
737500 Moving Expense
740200-741100 Travel - Includes the cost of all employees & student travel. Travel expenses for individuals not employees or student 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.
742200-742900 Lodging
743200-743900 Meals
744200-744800 Transportation (taxicab, bus, airplane)
745000-747400 Recruiting Expenses
750200 Advertising - Includes the cost of want ads and classified & direct mail brochures.
750300 Promotional Activities
750400 Trustee Fees - Includes the cost of Trustee Fees paid to Trust Corp.
750500 Subscriptions & 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 & 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
753500 Software
753900 Other Course Expenses
754000 Other Administrative Expenses - Includes the cost of other administrative or operational expenses not covered in another category.
754300 Interest Expense
754400 Commission Fee
754600 Student Suggestion Program
754900 Furnishings - Equipment with a unit cost of less than $5000 or useful life of less than two years (equipment not capitalized-see 805200).
770200-774900 STUDENT LOANS
775000-775900 PUBLIC BROADCASTING NETWORK
777000 PUBLIC BROADCASTING NETWORK
PLANT
781000 Debt Retirement
781500 Bond Insurance Costs
782000 Compensated Absences
EQUIPMENT AND LIBRARY ACQUISITIONS
801000 Equipment/Fixed Assets - high value ($5000 or more). Items will be tagged.
801100 Upgrades (computers; machine or other equipment enhancements)
801200 Title Vehicles (for athletic vehicles please use 3000-113286)
805000 Fixed Equipment (attached to building)
805100 Software
805200 Equipment not Capitalized (Greater than $1000 but less than $5000). Items will be tagged.
805300 Maintenance Contracts
805500 Equipment (Less than $1000). Items NOT tagged.
805501 Equipment (Less than $1000). Items to be tagged.
805600 Freight, Shipping & Handling Charges
809500 Amortization Expense - Goodwill
809900 Depreciation Expense
810000-816000 Library Acquisitions
FACILITIES MANAGEMENT
820200-859900 Facilities Management (For Facilities Management Use Only)
TRANSFERS - 9XXXX
9XXXX-Transfers For Accounting Use Only