Most Frequently Used Accounts List

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

39100

Beginning Balance (Info ONLY, do not use)

REVENUES

42400

Other Academic Fees

43000

Federal grant & contract rev

43300

State grant & contract rev

43600

Local govt grant & contrct rev

44000

Private gifts & grants for opr

44500

Priv gift – membership/sponsor

45800

Endow income & gains allocated

46000

E&G sales revenue

46200

E&G advertising revenue

46300

E&G rent/lease revenue

46500

E&G misc. revenue sources    

WAGES & BENEFITS

50000

Faculty pay (instruction)

50200

Faculty pay (non-instruction)

51000

Non-faculty – regular

51200

Non-faculty – temp to regular

52000

Overtime

52200

Non-faculty – temp replacement

52400

Non-faculty – temp position

52600

Summer Non-Olaf Student Worker

52900

Honorarium – faculty or staff

53000

Acad yr workstudy (cwsp) pay

53100

Community Service

53200

Acad yr non-cwsp pay

53400

Summer St. Olaf student worker

54000

Workers comp insurance

54200

Disability ins – college share

55000

Health insurance college share

55400

Employee assistance clg share

56000

Retirement – college share

56200

FICA – soc. security clg shar

56400

FICA – med care – clg share

56600

Life insurance college share

56900

Temp agency fee > regular wage

57000

Health ins for future retirees

OPERATING EXPENSES

61000

Items purchased for resale

61900

Interdept cr sales & serv.

SUPPLIES

62000

General Supplies & Materials

62500

Non-capitalized equipment

PRINTING

63000

Printing – off-campus service

63100

Copying – off-campus service

63500

Copy charge – central dup ctr

63600

Copy charge – convenience copy

63700

Paper/supplies chrg-copy ctr

POSTAGE

64000

Postage – off-campus service

64100

Courier, delivery, shipping

64500

Postage charge to depts.

64600

UPS, FedX, other charges

TELECOM

65000

Non-STO system tele charges

65500

Basic phone service charges

65600

LD phone service charges

65700

Fax service charges

65800

St. Olaf Telecom servce charge

INFORMATION

66000

Compute soft, licenses, subscr

66100

Compute non-cap equip supplies

66150

Network access fees, membship

66250

Computer/netwrk repairs, parts

66350

Other mult-media Services chg

66400

Periodicals/subscrp/book/video

66500

Advertising expenses

66550

Advertising/marketing consult

66600

Photography

66650

Public relation media services

TRAVEL

67000

Transportion fares – domestic

67100

Mileage reimbursement -dom tr

67200

Lodging & meals – domestic trv

67400

Conference & registration fees

67500

Gas, oil, vehicle serv/repairs

67600

Hired, rented & leased vehicle

67700

College vehicle charges

67790

Interdept credit clg vehicles

67900

Other domestic travel expenses

68000

Transportion – international

68200

Lodging & meals off-campus

68900

Other international travel exp

PROFESSIONAL

69000

Tuition fees paid other instit

SERVICES

69200

Contract medical services

69300

Contract counseling services

69500

Honorariums stipend nonemplyee

69600

Referees & other athletic serv

69700

Royalties & similar fees paid

69800

Misc acad & stdnt contract ser

69900

Other acad & student prof serv

70000

Appraisal fees

70050

Surveying

70200

Architects & Engineering

70400

Audit and accounting fees

71100

Fund raising professional serv

71500

Legal service fees

71800

Misc. nonacad contract service

71900

Other nonacad professional ser

FOOD SERVICE

72100

Meals on-campus

72200

Catering-St. Olaf food service

72500

Catering-other vendors

FACILITIES

73000

Contractor time & materials

73100

Facilities service contracts

73200

Equipment repair services

73500

R&M-facility service – labor

74900

Other Fuel & Utilities

75400

Insurance – Other

OTHER

76500

Taxes – Other

76800

Licenses & permits

78000

Donations

78200

Memberships & dues

78400

Laundry, dry cleaning

78600

Gifts, flowers, hospitality

78800

Local lodging – non-travel

78900

Local meals off-campus-nontrav

79100

Grants, awards, rewards

79600

Rent/lease exp for use of prop

79900

Miscellaneous expenses

82600

Transfers Unrest to/from TRest

82900

Indirect cost charge

83000

Grant Equipment > $5000

DEPRECIATION

88100

Depreciation – non-fed unrestr

88300

Depreciation – federally funded assets

88500

Depreciation – temp res funded

OTHER

97000

Capital gifts & grants

99400

Correcting intra-co transfer