{"id":226,"date":"2021-07-19T13:41:12","date_gmt":"2021-07-19T18:41:12","guid":{"rendered":"https:\/\/wp.stolaf.edu\/business-office\/?page_id=226"},"modified":"2025-11-18T11:39:25","modified_gmt":"2025-11-18T17:39:25","slug":"most-frequently-used-accounts-list","status":"publish","type":"page","link":"https:\/\/wp.stolaf.edu\/business-office\/most-frequently-used-accounts-list\/","title":{"rendered":"Most Frequently Used Accounts List"},"content":{"rendered":"
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

TYPE<\/h3>\n<\/td>\n

\n

ACCOUNT<\/h3>\n<\/td>\n

\n

DESCRIPTION<\/h3>\n<\/td>\n<\/tr>\n

\n

ASSETS<\/strong><\/b><\/p>\n<\/td>\n

\n

11650<\/p>\n<\/td>\n

\n

Employee cash advances A\/R<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

13100<\/p>\n<\/td>\n

\n

Prepaid expenses & deposits<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

18100<\/p>\n<\/td>\n

\n

Construction in progress (WIP)<\/p>\n<\/td>\n<\/tr>\n

\n

LIABILITIES<\/strong><\/b><\/p>\n<\/td>\n

\n

21000<\/p>\n<\/td>\n

\n

Other liabilities<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

21010<\/p>\n<\/td>\n

\n

Sales Tax Payable<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

22000<\/p>\n<\/td>\n

\n

Deferred revenue<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

39100<\/p>\n<\/td>\n

\n

Beginning Balance (Info ONLY, do not use)<\/strong><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

REVENUES<\/strong><\/b><\/p>\n<\/td>\n

\n

42400<\/p>\n<\/td>\n

\n

Other Academic Fees<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

43000<\/p>\n<\/td>\n

\n

Federal grant & contract rev<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

43300<\/p>\n<\/td>\n

\n

State grant & contract rev<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

43600<\/p>\n<\/td>\n

\n

Local govt grant & contrct rev<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

44000<\/p>\n<\/td>\n

\n

Private gifts & grants for opr<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

44500<\/p>\n<\/td>\n

\n

Priv gift \u2013 membership\/sponsor<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

45800<\/p>\n<\/td>\n

\n

Endow income & gains allocated<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

46000<\/p>\n<\/td>\n

\n

E&G sales revenue<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

46200<\/p>\n<\/td>\n

\n

E&G advertising revenue<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

46300<\/p>\n<\/td>\n

\n

E&G rent\/lease revenue<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

46500<\/p>\n<\/td>\n

\n

E&G misc. revenue sources<\/p>\n<\/td>\n<\/tr>\n

\n

WAGES & BENEFITS<\/strong><\/b><\/p>\n<\/td>\n

\n

50000<\/p>\n<\/td>\n

\n

Faculty pay (instruction)<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

50200<\/p>\n<\/td>\n

\n

Faculty pay (non-instruction)<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

51000<\/p>\n<\/td>\n

\n

Non-faculty \u2013 regular<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

51200<\/p>\n<\/td>\n

\n

Non-faculty \u2013 temp to regular<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

52000<\/p>\n<\/td>\n

\n

Overtime<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

52200<\/p>\n<\/td>\n

\n

Non-faculty \u2013 temp replacement<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

52400<\/p>\n<\/td>\n

\n

Non-faculty \u2013 temp position<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

52600<\/p>\n<\/td>\n

\n

Summer Non-Olaf Student Worker<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

52900<\/p>\n<\/td>\n

\n

Honorarium \u2013 faculty or staff<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

53000<\/p>\n<\/td>\n

\n

Acad yr workstudy (cwsp) pay<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

53100<\/p>\n<\/td>\n

\n

Community Service<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

53200<\/p>\n<\/td>\n

\n

Acad yr non-cwsp pay<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

53400<\/p>\n<\/td>\n

\n

Summer St. Olaf student worker<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

54000<\/p>\n<\/td>\n

\n

Workers comp insurance<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

54200<\/p>\n<\/td>\n

\n

Disability ins \u2013 college share<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

55000<\/p>\n<\/td>\n

\n

Health insurance college share<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

55400<\/p>\n<\/td>\n

\n

Employee assistance clg share<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

56000<\/p>\n<\/td>\n

\n

Retirement \u2013 college share<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

56200<\/p>\n<\/td>\n

\n

FICA \u2013 soc. security clg shar<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

56400<\/p>\n<\/td>\n

\n

FICA \u2013 med care \u2013 clg share<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

56600<\/p>\n<\/td>\n

\n

Life insurance college share<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

56900<\/p>\n<\/td>\n

\n

Temp agency fee > regular wage<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

57000<\/p>\n<\/td>\n

\n

Health ins for future retirees<\/p>\n<\/td>\n<\/tr>\n

\n

OPERATING EXPENSES<\/strong><\/b><\/p>\n<\/td>\n

\n

61000<\/p>\n<\/td>\n

\n

Items purchased for resale<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

61900<\/p>\n<\/td>\n

\n

Interdept cr sales & serv.<\/p>\n<\/td>\n<\/tr>\n

\n

SUPPLIES<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

62000<\/p>\n<\/td>\n

\n

General Supplies & Materials<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

62500<\/p>\n<\/td>\n

\n

Non-capitalized equipment<\/p>\n<\/td>\n<\/tr>\n

\n

PRINTING<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

63000<\/p>\n<\/td>\n

\n

Printing \u2013 off-campus service<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

63100<\/p>\n<\/td>\n

\n

Copying \u2013 off-campus service<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

63500<\/p>\n<\/td>\n

\n

Copy charge \u2013 central dup ctr<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

63600<\/p>\n<\/td>\n

\n

Copy charge \u2013 convenience copy<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

63700<\/p>\n<\/td>\n

\n

Paper\/supplies chrg-copy ctr<\/p>\n<\/td>\n<\/tr>\n

\n

POSTAGE<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

64000<\/p>\n<\/td>\n

\n

Postage \u2013 off-campus service<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

64100<\/p>\n<\/td>\n

\n

Courier, delivery, shipping<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

64500<\/p>\n<\/td>\n

\n

Postage charge to depts.<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

64600<\/p>\n<\/td>\n

\n

UPS, FedX, other charges<\/p>\n<\/td>\n<\/tr>\n

\n

TELECOM<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

65000<\/p>\n<\/td>\n

\n

Non-STO system tele charges<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

65500<\/p>\n<\/td>\n

\n

Basic phone service charges<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

65600<\/p>\n<\/td>\n

\n

LD phone service charges<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

65700<\/p>\n<\/td>\n

\n

Fax service charges<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

65800<\/p>\n<\/td>\n

\n

St. Olaf Telecom servce charge<\/p>\n<\/td>\n<\/tr>\n

\n

INFORMATION<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

66000<\/p>\n<\/td>\n

\n

Compute soft, licenses, subscr<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66100<\/p>\n<\/td>\n

\n

Compute non-cap equip supplies<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66150<\/p>\n<\/td>\n

\n

Network access fees, membship<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66250<\/p>\n<\/td>\n

\n

Computer\/netwrk repairs, parts<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66350<\/p>\n<\/td>\n

\n

Other mult-media Services chg<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66400<\/p>\n<\/td>\n

\n

Periodicals\/subscrp\/book\/video<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66500<\/p>\n<\/td>\n

\n

Advertising expenses<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66550<\/p>\n<\/td>\n

\n

Advertising\/marketing consult<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66600<\/p>\n<\/td>\n

\n

Photography<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

66650<\/p>\n<\/td>\n

\n

Public relation media services<\/p>\n<\/td>\n<\/tr>\n

\n

TRAVEL<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

67000<\/p>\n<\/td>\n

\n

Transportation fares \u2013 domestic<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

67100<\/p>\n<\/td>\n

\n

Mileage reimbursement -dom tr<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

67200<\/p>\n<\/td>\n

\n

Lodging & meals \u2013 domestic trv<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

67400<\/p>\n<\/td>\n

\n

Conference & registration fees<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

67500<\/p>\n<\/td>\n

\n

Gas, oil, vehicle serv\/repairs<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

67600<\/p>\n<\/td>\n

\n

Hired, rented & leased vehicle<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

67700<\/p>\n<\/td>\n

\n

College vehicle charges<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

67790<\/p>\n<\/td>\n

\n

Interdept credit clg vehicles<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

67900<\/p>\n<\/td>\n

\n

Other domestic travel expenses<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

68000<\/p>\n<\/td>\n

\n

Transportation \u2013 international<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

68200<\/p>\n<\/td>\n

\n

Lodging & meals off-campus<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

68900<\/p>\n<\/td>\n

\n

Other international travel exp<\/p>\n<\/td>\n<\/tr>\n

\n

PROFESSIONAL<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

69000<\/p>\n<\/td>\n

\n

Tuition fees paid other instit<\/p>\n<\/td>\n<\/tr>\n

\n

SERVICES<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

69200<\/p>\n<\/td>\n

\n

Contract medical services<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

69300<\/p>\n<\/td>\n

\n

Contract counseling services<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

69500<\/p>\n<\/td>\n

\n

Honorariums stipend nonemplyee<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

69600<\/p>\n<\/td>\n

\n

Referees & other athletic serv<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

69700<\/p>\n<\/td>\n

\n

Royalties & similar fees paid<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

69800<\/p>\n<\/td>\n

\n

Misc acad & stdnt contract ser<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

69900<\/p>\n<\/td>\n

\n

Other acad & student prof serv<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

70000<\/p>\n<\/td>\n

\n

Appraisal fees<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

70050<\/p>\n<\/td>\n

\n

Surveying<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

70200<\/p>\n<\/td>\n

\n

Architects & Engineering<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

70400<\/p>\n<\/td>\n

\n

Audit and accounting fees<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

71100<\/p>\n<\/td>\n

\n

Fund raising professional serv<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

71500<\/p>\n<\/td>\n

\n

Legal service fees<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

71800<\/p>\n<\/td>\n

\n

Misc. nonacad contract service<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

71900<\/p>\n<\/td>\n

\n

Other nonacad professional ser<\/p>\n<\/td>\n<\/tr>\n

\n

FOOD SERVICE<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

72100<\/p>\n<\/td>\n

\n

Meals on-campus<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

72200<\/p>\n<\/td>\n

\n

Catering-St. Olaf food service<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

72500<\/p>\n<\/td>\n

\n

Catering-other vendors<\/p>\n<\/td>\n<\/tr>\n

\n

FACILITIES<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

73000<\/p>\n<\/td>\n

\n

Contractor time & materials<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

73100<\/p>\n<\/td>\n

\n

Facilities service contracts<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

73200<\/p>\n<\/td>\n

\n

Equipment repair services<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

73500<\/p>\n<\/td>\n

\n

R&M-facility service \u2013 labor<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

73910<\/p>\n<\/td>\n

\n

Maintenance Supplies & Materials<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

74900<\/p>\n<\/td>\n

\n

Other Fuel & Utilities<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

75400<\/p>\n<\/td>\n

\n

Insurance \u2013 Other<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

76500<\/p>\n<\/td>\n

\n

Taxes \u2013 Other<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

76800<\/p>\n<\/td>\n

\n

Licenses & permits<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

78000<\/p>\n<\/td>\n

\n

Donations<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

78200<\/p>\n<\/td>\n

\n

Memberships & dues<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

78400<\/p>\n<\/td>\n

\n

Laundry, dry cleaning<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

78600<\/p>\n<\/td>\n

\n

Gifts, flowers, hospitality<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

78800<\/p>\n<\/td>\n

\n

Local lodging \u2013 non-travel<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

78900<\/p>\n<\/td>\n

\n

Local meals off-campus-nontrav<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

79100<\/p>\n<\/td>\n

\n

Grants, awards, rewards<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

79600<\/p>\n<\/td>\n

\n

Rent\/lease exp for use of prop<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

79900<\/p>\n<\/td>\n

\n

Miscellaneous expenses<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

82600<\/p>\n<\/td>\n

\n

Transfers Unrest to\/from TRest<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

82900<\/p>\n<\/td>\n

\n

Indirect cost charge<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

83000<\/p>\n<\/td>\n

\n

Grant Equipment > $5000<\/p>\n<\/td>\n<\/tr>\n

\n

DEPRECIATION<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

88100<\/p>\n<\/td>\n

\n

Depreciation \u2013 non-fed unrestr<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

88300<\/p>\n<\/td>\n

\n

Depreciation \u2013 federally funded assets<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

88500<\/p>\n<\/td>\n

\n

Depreciation \u2013 temp res funded<\/p>\n<\/td>\n<\/tr>\n

\n

OTHER<\/em><\/strong><\/b><\/p>\n<\/td>\n

\n

97000<\/p>\n<\/td>\n

\n

Capital gifts & grants<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

99400<\/p>\n<\/td>\n

\n

Correcting intra-co transfer<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

TYPE ACCOUNT DESCRIPTION ASSETS 11650 Employee cash advances A\/R 13100 Prepaid expenses & deposits 18100 Construction in progress (WIP) LIABILITIES 21000 Other liabilities 21010 Sales Tax Payable 22000 Deferred revenue […]<\/p>\n","protected":false},"author":3439,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-226","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/wp.stolaf.edu\/business-office\/wp-json\/wp\/v2\/pages\/226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wp.stolaf.edu\/business-office\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wp.stolaf.edu\/business-office\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wp.stolaf.edu\/business-office\/wp-json\/wp\/v2\/users\/3439"}],"replies":[{"embeddable":true,"href":"https:\/\/wp.stolaf.edu\/business-office\/wp-json\/wp\/v2\/comments?post=226"}],"version-history":[{"count":8,"href":"https:\/\/wp.stolaf.edu\/business-office\/wp-json\/wp\/v2\/pages\/226\/revisions"}],"predecessor-version":[{"id":2024,"href":"https:\/\/wp.stolaf.edu\/business-office\/wp-json\/wp\/v2\/pages\/226\/revisions\/2024"}],"wp:attachment":[{"href":"https:\/\/wp.stolaf.edu\/business-office\/wp-json\/wp\/v2\/media?parent=226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}