An account is a 6-digit numeric value that defines the specific type of expense.
This listing is not a complete listing of all account numbers. It identifies the most commonly used specific expense account values. It is the responsibility of the originator of the transaction to indicate the appropriate account number on all transactions.
| Account | Description | Definition |
| SALARY ACCOUNT VALUES–SALARIED (EXEMPT) EMPLOYEES: | ||
| Faculty | ||
| 500011 | Faculty | Salary expense for faculty |
| 500214 | PT Faculty-Union | Salary expense for part-time faculty, union (standard benefits) |
| Graduate Assistants – Exempt | ||
| 503259 | Graduate Assistants | Salary expense for graduate assistants – exempt. |
| Academic Administration – Faculty | ||
| 511005 | Academic Administrator-Faculty | Salary expense for academic administrator-faculty. |
| Executive Administration-Non-Faculty | ||
| 512002 | Executive Administrator-Non-Faculty | Salary expense for executive non-faculty executive administrator. |
| Exempt Staff | ||
| 513021 | Exempt Staff | Salary expense for exempt staff. |
| 513044 | Exempt Coaching Staff | Salary expense for exempt coaching staff. |
| Part-Time Faculty – Non Union | ||
| 520014 | PT Faculty – Non-Union | Salary expense for non-union part-time faculty. |
| Part-Time Faculty – Union Mod Benefits | ||
| 520514 | PT Faculty -Union | Salary expense for union part-time faculty (modified benefits). |
| Faculty – Summer | ||
| 530011 | Faculty – Summer | Salary expense for summer faculty. |
| Casual | ||
| 543021 | Casual / Temporary | Salary expense for casual / temporary. |
| 543259 | Casual Graduate Assistants | Salary expense for graduate assistants – casual labor. |
| 549976 | Student-Non Federal Work Study | Salary expense for student non-Federal Work Study. |
| 549978 | Student-Non Federal Work Study – FICA Taxable | Salary expense for student nonfederal Work Study – FICA taxable. |
| 549979 | Extra Service Vouchers | Salary expense for extra service vouchers. |
| 549986 | Federal Work Study-100% | Salary expense for Federal Work Study-100%. |
| 549987 | Federal Work Study-100% – FICA Taxable | Salary expense for Federal Work Study-100% – FICA taxable. |
| 549988 | Students – FWS 60%/40% | Salary expense for Students – FWS 60%/40%. |
| 549989 | Students FWS 60%/40% FICA Txbl | Salary expense for Students FWS 60%/40% FICA Taxable. |
| 549990 | Taxable Moving Expenses | Salary expense for moving expenses-taxable. |
| 549991 | Taxable Dues / Memberships | Salary expense for dues/memberships-taxable. |
| 549992 | Award / Bonus | Salary expense for awards. |
| 549993 | Taxable Travel / Lodging | Salary expense relating to Taxable Travel / Lodging. |
| 549998 | Employee Benefits-Other Wages | Salary expense for Employee Benefits-Other Wages. |
| 549999 | Disability/Salary Continuation | Salary expense for Disability/Salary Continuation. |
| SALARY ACCOUNT VALUES–HOURLY EMPLOYEES | ||
| Graduate Assistants – Non-Exempt | ||
| 504256 | Graduate Assistants-Non-Exempt | Salary expense for non-exempt graduate assistants. |
| Staff – Non-Exempt | ||
| 514072 | Non-Exempt Staff | Salary expense for non-exempt staff. |
| Union – Non-Exempt | ||
| 515065 | Non-Exempt Staff -Union Parking | Salary expense for non-exempt staff – Union Parking. |
| 515073 | Non-Exempt Staff – Union | Salary expense for non-exempt staff – Union. |
| Union – Summer – Non-Exempt | ||
| 535073 | Non-Exempt staff – Union – Summer | Salary expense for nonexempt union – summer. |
| YEAR END ACCRUALS: for Comptroller’s Office use only | ||
|
503285
|
Graduate Assistants Accrual | Salary expense for exempt graduate assistants year end accrual. |
|
504285
|
Grad Assistants Non-Exempt Accrual | Salary expense for non-exempt graduate assistants year end accrual. |
|
512085
|
Executive Administrative Non-Faculty Accrual | Salary expense for executive administration non-faculty year end accrual. |
|
513085
|
Exempt Staff Accrual | Salary expense for exempt staff year end accrual. |
|
514085
|
Non-Exempt Staff Accrual | Salary expense for non-exempt staff year end accrual. |
|
515085
|
Non-Exempt Staff -Union Accrual | Salary expense for non-exempt union staff year end accrual. |
|
520085
|
PT Faculty – Non-Union Accrual | Salary expense for part-time non-union faculty year end accrual. |
|
520585
|
PT Faculty – Union Accrual | Salary expense for part-time union faculty year end accrual. |
|
530085
|
Faculty – Summer Accrual | Salary expense for summer faculty year end accrual. |
| 536285 | Grad Assistants Summer Accrual | Salary expense for summer graduate assistants year end accrual. |
|
543085
|
Casual / Temp Accrual | Salary expense for casual/temp year end accrual. |
| 543285 | Casual Grad Assistant Accrual | Salary expense for casual graduate assistant year end accrual. |
|
544085
|
Casual/Temp Non-Exempt Accrual | Salary expense for non-exempt casual/temp year end accrual. |
|
549985
|
Year End Accrual | Salary expense for year end accrual. |
| EMPLOYEE BENEFITS: | ||
| 561299 | Benefits – Other | Other fringe benefits taxable. |
| 549999 | Pay-Spl Authorized | Payroll-Special Authorized |
| 561201 | Employee Benefits | Employee Benefits |
| 570102 | Fringe Benefits | Expense for costs of employee fringe benefits. Fringe benefit details are available athttp://www.irs.gov/publications/p15b/ar02.html#d0e92 |
|
570401
|
Fringe – Regular Exempt | Expense for costs of employee fringe benefits. |
|
570501
|
Fringe – GA Exempt | Expense for costs of employee fringe benefits. |
|
570601
|
Fringe – Summer | Expense for costs of employee fringe benefits. |
|
570701
|
Fringe – Wages | Expense for costs of employee fringe benefits. |
|
570801
|
Fringe – Regular Non-Exempt | Expense for costs of employee fringe benefits. |
|
570901
|
Fringe – GA Non-Exempt | Expense for costs of employee fringe benefits. |
|
571101
|
Fringe – Summer Non-Exempt | Expense for costs of employee fringe benefits. |
|
571201
|
Fringe – Wages Non-Exempt | Expense for costs of employee fringe benefits. |
|
571301
|
Fringe PT Fac Union Exempt | Expense for costs of employee fringe benefits. |