| 1A | Cash and Short-term Investments | return to top | |
| 100 | Cash in Bank | ||
| 10001 | Cash CAD General Chequing | Used only for banking transactions. These accounts identify the balance in the related University Bank Accounts. | |
| 10002 | Cash USD General Chequing | ||
| 10003 | Cash CAD Wire Payments | ||
| 10004 | Cash USD Wire Payments | ||
| 10005 | Cash Payroll | ||
| 10006 | Cash CAD Employee Reimburse | ||
| 10007 | Cash General CAD Deposit | ||
| 10008 | Cash USD Deposit | ||
| 10009 | Cash Student EFTs | ||
| 10010 | Cash Sundry | ||
| 10011 | Cash PBO Deposit | ||
| 10012 | Cash EFT Deposit | ||
| 10013 | Cash WCVM Ag Canada | ||
| 10014 | Cash Returned Items | ||
| 10015 | Cash USD Exchange | ||
| 10016 | Cash Feed Clearing | ||
| 10017 | Cash JV Clearing | ||
| 10018 | Cash AR Deposit Clearing | ||
| 10019 | Cash AR Non-Deposit Clearing | ||
| 10020 | Cash Custodial | ||
| 10021 | Cash Crown Foundation | ||
| 10022 | Interchart Cash Clearing | ||
| 10023 | Cash Bank of Montreal | ||
| 101 | Cash Interfund | ||
| 10101 | Cash Interfund | Cash balance attributable to the fund. | |
| 102 | Cash on Hand | ||
| 10201 | Cash Float | Cash floats held by cash handling units. | |
| 10202 | Petty Cash Advance | Petty cash advances held by departments and units. | |
| 103 | Short-term Investments | ||
| 10301 | Short-term Investments - General | ||
| 10302 | Short-term Fixed Income Pool | ||
| 1B | Accounts Receivable | return to top |
|
| 110 | General Accounts Receivable | ||
| 11001 | General Accounts Receivable | Used to record general University receivables including receivables of departments and units (such as the VTH and Dental Clinic.) | |
| 11002 | General AR - Allow for Bad Debts | Allowance for expected bad debts related to general receivables. | |
| 11003 | Grants Billing - Unbilled AR | Accounts used by the system for Grants Billing. | |
| 11004 | Grants Billing - Billed AR | ||
| 11005 | Grants Billing - Holdback AR | ||
| 11006 | Advances Receivable | Travel and other cash advances receivable. | |
| 11007 | Returned Cheques | NSF cheques returned and outstanding. | |
| 11008 | Year-end Accrual - AR | Accounts Receivable Accruals for year end. | |
| 11009 | Unbilled AR Grants/Contracts | ||
| 111 | Clearing Accounts | ||
| 11101 | Student Fee System EFP Clearing | Centrally used clearing accounts. | |
| 11102 | Short-term Interest to be Allocated | ||
| 112 | Student Fees Receivable | ||
| 11201 | Student Fees Receivable | Student Fees billed and unpaid. | |
| 11202 | Student Fees - Allow for Bad Debts | Allowance for expected bad debts related to student fees. | |
| 11203 | Student Third Party AR | Student receivables billed to a third party. | |
| 113 | Student Loans Receivable | ||
| 11301 | Emergency Student Loans AR | Outstanding Emergency Student Loans | |
| 11302 | Emergency Student Loans Principal AR | Principal of outstanding Emergency Student Loans. | |
| 11303 | Emergency Student Loans - Allow for Bad Debts | Allowance for expected bad debts related to Emergency Student Loans | |
| 114 | Staff Receivables | ||
| 11401 | Staff Receivables - General | General Receivables from University Staff. | |
| 11402 | Benefit Receivable | ||
| 11403 | Housing Advance | ||
| 11404 | Non Payroll Receivable | ||
| 11405 | Recovery from Third Party | ||
| 11406 | Retirees RRSP Contribution | ||
| 11407 | Salary Advance | ||
| 11408 | Travel Advances Receivable | ||
| 115 | Accrued Investment Income | ||
| 11501 | Accrued Interest Receivable | Interest that has been earned but has not yet been paid. | |
| 11502 | Accrued Interest Receivable - Short-term | ||
| 11503 | Accrued Interest Receivable - Folio Investment | ||
| 11504 | Dividends Receivable - Folio Investment | ||
| 116 | Commodity Taxes | ||
| 11601 | GST Input Tax Credit | GST Input Tax Credit receivable. | |
| 11602 | GST Rebate | GST Rebate receivable. | |
| 11603 | GST Book Rebate | GST Book Rebate receivable. | |
| 117 | Short-term Lease Receivable | ||
| 11701 | Short-term Lease Receivable | Current portion of capital lease receivable | |
| 1C | Inventories | return to top |
|
| 120 | Inventories | ||
| 12001 | Inventories | ||
| 1D | Prepaid Expenses | return to top |
|
| 130 | Prepaid Expenses | ||
| 13001 | Prepaid Expenses | Expenditures paid in advance. | |
| 1E1 | Long-term Accounts Receivable | return to top |
|
| 135 | Long-term Accounts Receivable | ||
| 13501 | Long-term Unbilled AR Grants/Contracts | ||
| 136 | Long-term Lease Receivable |
||
| 13601 | Long-term Lease Receivable |
Long-term portion of capital lease receivable |
|
| 1E | Long-term Investments | return to top | |
| 140 | Long-term Investments | ||
| 14001 | Long-term Investments - General | Investments intended to be held as a long-term investment. | |
| 14002 | Long-term Pooled Investments | Investment in long-term pooled investments. | |
| 14003 | Long-term Fixed Income Pool | ||
| 1F | Investment in Affiliated Entities | return to top | |
| 150 | Investment in Affiliates | ||
| 15001 | Investment in Affiliates | Investments in subsidiary companies. | |
| 1G | Other Assets | return to top | |
| 160 | Other Assets | ||
| 16001 | Mineral rights | ||
| 16002 | Life Insrnce - Cash Surrender Value | ||
| 16003 | Other Assets | ||
| 1H | Accrued Post-retirement Benefits | return to top | |
| 170 | Accrued Post-retirement Benefits | ||
| 17001 | Pension Plan Surplus | ||
| 1I | Capital Assets | return to top | |
| Used to record the acquisition costs of assets and the related accumulated depreciation. | |||
| 180 | Buildings | For FSD use only | |
| 18001 | Buildings | ||
| 18002 | Buildings - Accum Dep | ||
| 18003 | Leasehold Improvements | ||
| 18004 | Leasehold Improvements - Accum Dep | ||
| 181 | Site Improvements | ||
| 18101 | Site Improvements | ||
| 18102 | Site Improvements - Accum Dep | ||
| 18103 | Utilities | ||
| 18104 | Utilities - Accum Dep | ||
| 18105 | Computer Network | ||
| 18106 | Computer Network - Accum Dep | ||
| 182 | Computers | ||
| 18201 | Computers | ||
| 18202 | Computers - Accum Dep | ||
| 18203 | Software | ||
| 18204 | Software - Accum Dep | ||
| 183 | Equipment and Furnishings | ||
| 18301 | Equipment | ||
| 18302 | Equipment - Accum Dep | ||
| 18303 | Furnishings | ||
| 18304 | Furnishings - Accum Dep | ||
| 18305 | Vehicles | ||
| 18306 | Vehicles - Accum Dep | ||
| 184 | Land | ||
| 18401 | Land | ||
| 185 | Work in progress | ||
| 18501 | Work in Progress | ||
| 186 | Library materials | ||
| 18601 | Library Materials | ||
| 18602 | Library Materials - Accum Dep | ||
| 187 | Collections | ||
| 18701 | Collections | ||
| 18702 | Collections - Accum Dep | ||
| 1J | Due From Other Funds | return to top | |
| 190 | Due From Other Funds | ||
| 19001 | Due From Other Funds | ||
| 19002 | Due From Other Charts | ||
| 2A | Accts Payable & Accrued Liabilities | return to top | |
| 200 | Accounts Payable to Suppliers | Accounts Payable due to Suppliers. | |
| 20001 | Accounts Payable CAD | Canadian dollar accounts payable to suppliers. | |
| 20002 | Accounts Payable USD | US dollar accounts payable to suppliers. | |
| 20003 | Vendor Non Resident Withholding Tax | Withholding taxes held on non-resident vendors. | |
| 20004 | Procurement Card Payable | PCard balance payable. | |
| 20005 | Year-end Accrual - AP | Used for accrual of year-end payables. | |
| 201 | Commodity Taxes Payable | Accounts used to record the taxes payable by the University. | |
| 20101 | GST Payable | Use only with fund #100052 |
|
| 20102 | GST Self Assessed | Use only with fund #100052 |
|
| 20103 | PST Payable | Use only with fund #100134 |
|
| 20104 | PST Payable Self Assessed | Use only with fund #100134 |
|
| 20105 | Liquor Consumption Tax | ||
| 202 | Employee Deductions | Accounts used to record liabilities related to taxes, dues, premiums and other deductions from employees. | |
| 20201 | Canada Pension Plan | ||
| 20202 | Employment Insurance | ||
| 20203 | Income Tax | ||
| 20204 | Prior Years - IT, CPP, EI | ||
| 20205 | Individual Non-Res Withholding Tax | ||
| 20206 | Dues - ASPA | ||
| 20207 | Dues - CUPE 1975 | ||
| 20208 | Dues - CUPE 3287 | ||
| 20209 | Dues - CEP | ||
| 20210 | Dues - PAIRS | ||
| 20211 | Dues - USFA | ||
| 20212 | Dues - Faculty Club | ||
| 20213 | Dues - USSU Childcare | ||
| 20214 | Group Disability Ins - PAIRS SMA | ||
| 20215 | Grp Life Ins - Comp - Non Academic | ||
| 20216 | Grp Life Ins - Voluntary - Academic | ||
| 20217 | Grp Life Ins - Voluntary - Non Ac | ||
| 20218 | Group Insurance - Part-time | ||
| 20219 | Pension Plan - Academic Defined Ben | ||
| 20220 | Pension Plan - Academic Money Purch | ||
| 20221 | Pension Plan - Non Academic | ||
| 20222 | Pension Plan - Research | ||
| 20223 | Canada Savings Bonds | ||
| 20224 | Charitable Donations | ||
| 20225 | Garnishees | ||
| 20226 | Home Owners Group Insurance | ||
| 20227 | Parking - University Hospital | ||
| 20228 | Salary Reductions | ||
| 20229 | Vehicle Rent | ||
| 20230 | Long-term Dis Ins - Comp - Non Ac | ||
| 203 | Employer's Payroll Costs | Accounts used to record liabilities related to taxes, dues and premiums payable by the University. | |
| 20301 | Canada Pension Plan | ||
| 20302 | Employment Insurance | ||
| 20303 | Employment Ins Savings - ASPA | ||
| 20304 | Employment Ins Savings - CUPE 1975 | ||
| 20305 | Employment Ins Savings - PAIRS | ||
| 20306 | Employment Ins Savings - Exempt | ||
| 20307 | Employment Ins Savings - Research | ||
| 20308 | Employment Ins Savings - USFA | ||
| 20309 | Dental Plan - ASPA | ||
| 20310 | Dental Plan - CUPE 1975 | ||
| 20311 | Dental Plan - Optional | ||
| 20312 | Dental Plan - Part-time | ||
| 20313 | Dental Plan - USFA | ||
| 20314 | Extended Health Care - ASPA | ||
| 20315 | Extended Health Care - CUPE 1975 | ||
| 20316 | Extended Health Care - PAIRS | ||
| 20317 | Extended Health Care - USFA | ||
| 20318 | Health Plan - Optional | ||
| 20319 | Group Disability Ins - PAIRS SMA | ||
| 20320 | Grp Life Ins - Comp - Academic | ||
| 20321 | Grp Life Ins - Comp - Non Academic | ||
| 20322 | Grp Life Ins - Sessionals | ||
| 20323 | Group Insurance - Part-time | ||
| 20324 | Pension Plan - Academic Defined Ben | ||
| 20325 | Pension Plan - Academic Money Purch | ||
| 20326 | Pension Plan - Non Academic | ||
| 20327 | Pension Plan - Research | ||
| 20328 | Salary Continuance - Cmp - Academic | ||
| 20329 | Short-term Dis Ins - Comp - Non Ac | ||
| 20330 | Workers' Compensation | ||
| 20331 | Group Life Ins - Faculty | ||
| 20332 | Group Life Ins - Clinicians | ||
| 20333 | Dental Plan - PAIRS | ||
| 20334 | Critical Illness Fund - Sessional | ||
| 204 | Accounts Payable - Student Related | Accounts related to student fees, deposits and other payments collected on the behalf of other entities. | |
| 20401 | Student Fees - Athletic | ||
| 20402 | Student Fees - GSA - Cdn Fed Stdnts | ||
| 20403 | Student Fees - GSA - Assn Fee | ||
| 20404 | Student Fees - International | ||
| 20405 | Student Fees - Recreation | ||
| 20406 | Student Fees - Sheaf | ||
| 20407 | Student Fees - USSU | ||
| 20408 | Student Fees - WUSC | ||
| 20409 | Dental Plan - USSU | ||
| 20410 | Dental Plan - Graduate Student | ||
| 20411 | Health Plan - USSU | ||
| 20412 | Health Plan - Graduate Student | ||
| 20413 | Infrastructure Fee - USSU | ||
| 20414 | St. Thomas More Tuition | ||
| 20415 | Transit Fees - USSU | ||
| 205 | Deposit Accounts | ||
| 20501 | Refundable Deposits | Deposits made that are refundable to the individual or entity. | |
| 206 | Clearing Accounts | Accounts used as a clearing account for various transaction types (some system related.) These accounts should normally have a zero balance. | |
| 20601 | Direct Deposit Clearing | ||
| 20602 | Emergency Student Loan Clearing | ||
| 20603 | Exemption Clearing | ||
| 20604 | Financial Aid Clearing | ||
| 20605 | Grants Billing - Refund Clearing | ||
| 20606 | Grants Billing - Undistributed Cash | ||
| 20607 | Payment Services Feed | ||
| 20608 | Non Student AR Clearing | ||
| 20609 | Pay Cheques Clearing | ||
| 20610 | Refund Clearing | ||
| 20611 | Returned Cheque Clearing | ||
| 20612 | Student AR Clearing | ||
| 20613 | Student Third Party Clearing | ||
| 20614 | Suspense for System Feeds | ||
| 20615 | Other Suspense/Clearing | ||
| 207 | Accrued Liabilities | ||
| 20701 | Accrued Liabilities - Other | ||
| 20702 | Short-term Lease Obligation | Current portion of capital lease liability | |
| 208 | Other Accounts Payable | ||
| 20801 | Other Accounts Payable | Other accounts payable, for which a specific account code is not available. | |
| 2B | Accrued Vacation Pay & AER Benefits | return to top | |
| 210 | Accrued Vacation Pay & AER Benefits | ||
| 21001 | Accrued Vacat'n Pay - Crrnt Portion | ||
| 21002 | Accrued AER Benefits | ||
| 2C | Deferred Revenue | return to top | |
| 220 | Deferred Revenue | ||
| 22001 | Unearned Student Fees | ||
| 22002 | Deferred Revenue - General | ||
| 22003 | Unearned Lease Revenue | Unearned portion of capital lease revenue | |
| 2D | Current Portion of Provision for Claims Payable | return to top | |
| 230 | Current Portion of Provision for Claims Payable | ||
| 23001 | Current Portion of Provision for Claims Payable | ||
| 2E | Current Portion of Long-term Debt | return to top | |
| 240 | Current Portion of Long-term Debt | ||
| 24001 | Current Portion Long Term Debt | Portion of Long-term debt that will become payable in the next operating year. | |
| 2F | Provision for Claims Payable | return to top | |
| 250 | Provision for Claims Payable | ||
| 25001 | Provision for Claims Payable | ||
| 2G | Long-term Debt | return to top | |
| 260 | Long-term debt | ||
| 26001 | Long-term Debt | Long-term debts (maturation of greater than one year). | |
| 2H | Long-term Accrued Liabilities |
return to top | |
| 270 | Long-term Accrued Liabilities |
||
| 27001 | Long-term Accrued AER Liability | ||
| 27002 | Long-term Lease Obligation | Long-term portion of capital lease liability | |
| 2I | Due to Other Funds | return to top | |
| 280 | Due to Other Funds | ||
| 28001 | Due to Other Funds | Amounts payable to other funds. | |
| 28002 | Due to Other Charts | Amounts payable to other charts. | |
| 2J | Contingent Liabilities | return to top | |
| 290 | Contingent Liabilities | ||
| 29001 | GST - Real Property Change in Use | ||
These accounts should not be used for data entry, they are used by the system to maintain totals for transactions and fund balances for funds.
| 3A | Control Accounts | return to top | |
| 300 | Control Accounts | These accounts are used to identify the transaction activity that has occurred during the current year. | |
| 30001 | Budgeted Revenue Control | ||
| 30002 | Pr Yr Budget Revenue Control | ||
| 30003 | Revenue Control | ||
| 30004 | Prior Year Revenue Control | ||
| 30005 | Budgeted Expenditure Control | ||
| 30006 | Pr Yr Budgeted Expenditure Control | ||
| 30007 | Expenditure Control | ||
| 30008 | Pr Yr Expenditure Control | ||
| 30009 | Encumbrance Control | ||
| 30010 | Pr Yr Encumbrance Control | ||
| 30011 | Budget Reservation Control | ||
| 30012 | Pr Year Budget Reservation Control | ||
| 30013 | Budgeted Transfer Control | ||
| 30014 | Pr Year Budgeted Transfer Control | ||
| 30015 | Transfer Control | ||
| 30016 | Pr Yr Transfer Control | ||
| 30017 | Budgeted Change to Fund Balance | ||
| 30018 | Pr Yr Budget Change to Fund Balance | ||
| 30019 | Encumbrance Reserve | ||
| 30020 | Pr Yr Encumbrance Reserve | ||
| 30021 | Budget Reservation Reserve | ||
| 30022 | Pr Yr Budget Reservation Reserve | ||
| 4A | Externally Restricted Funds | return to top | |
| 400 | Externally Restricted Funds | These accounts reflect fund balances related to externally restricted funds. | |
| 40001 | Student Financial Aid Fund Externally Restricted Fund Balance | ||
| 40002 | Research Fund Externally Restricted Fund Balance | ||
| 40003 | Capital Fund Externally Restricted Fund Balance | ||
| 40004 | Endowment Fund Externally Restricted Contributed Capital | Externally restricted Endowment fund balance including only the contributions made (capital or corpus donated.) | |
| 40005 | Endowment Fund Externally Restricted Segregated Capital | Externally restricted Endowment fund balances which includes the excess of the investment earnings over the spending allowance (segregated capital.) | |
| 4B | Internally Restricted Funds | return to top | |
| 410 | Internally Restricted Funds | These accounts reflect fund balances that the University identifies as being restricted for a specific University purpose. | |
| 41001 | Operating Fund Internally Restricted Fund Balance | ||
| 41002 | Ancillary Fund Internally Restricted Fund Balance | ||
| 41003 | Student Financial Aid Fund Internally Restricted Fund Balance | ||
| 41004 | Research Fund Internally Restricted Fund Balance | ||
| 41005 | Capital Fund Internally Restricted Fund Balance | ||
| 41006 | Endowment Fund Internally Restricted Contributed Capital | Internally restricted Endowment fund balance including only the contributions made (capital or corpus donated.) | |
| 41007 | Endowment Fund Internally Restricted Segregated Capital | Internally restricted Endowment fund balances which includes the excess of the investment earnings over the spending allowance (segregated capital.) | |
| 4C | Invested in Capital Assets | return to top | |
| 420 | Invested in Capital Assets | ||
| 42001 | Invested in Capital Assets | Fund balance reflecting the investment in Capital Assets. | |
| 4D | Unrestricted Funds | return to top | |
| 430 | Unrestricted Funds | These accounts reflect the fund balance that does not have external or internal restrictions. | |
| 43001 | Operating Fund Unrestricted Fund Balance | ||
| 43002 | Ancillary Fund Unrestricted Fund Balance | ||
| 43003 | Control Fund Balance | Control fund balance reflects the control account fund balance. | |
| 43004 | Other Chart Fund Balance | The fund balance related to charts other than Chart 1. | |
| 5A | Grants & Contracts - Government of Canada | return to top | |
| 500 | Grants & Contracts - Government of Canada | Revenue received as part of a grant or contract with a Government of Canada entity (agency, department or corporation) | |
| 50001 | Government of Canada | ||
| 5B | Grants & Contracts - Government of Saskatchewan | return to top | |
| 510 | Grants & Contracts - Government of Saskatchewan | Revenue received as part of a grant or contract with a Government of Saskatchewan entity (agency, department or crown corporation) | |
| 51001 | Government of Saskatchewan - Advanced Education | ||
| 51002 | Government of Saskatchewan - Other Dept/Agencies | ||
| 5C | Grants & Contracts - Other Governments | return to top | |
| 520 | Grants & Contracts - Other Governments | Revenue received as part of a grant or contract with a government other than the Governments of Saskatchewan or Canada.(agency, department or crown corporation) | |
| 52001 | Other Governments | ||
| 5D | Grants & Contracts - Non-government | return to top | |
| 530 | Grants & Contracts - Non-government | Revenue received as part of a grant or contract with a non-governmental agency. (not for profits, foundations, corporations.) | |
| 53001 | Non-government | ||
| 5E | Student Fees | return to top | |
| 540 | Student Fees | Tuition and student fee revenue. | |
| 54001 | Tuition - Credit Instruction | ||
| 54002 | Tuition - Differential | ||
| 54003 | Tuition - Non-credit Instruction | This account should be used for continuing education course registration fees. | |
| 54004 | Student Compulsory Academic Fees | ||
| 54005 | Student Supplemental Fees | ||
| 54006 | Student Srv Fee - Transcripts | ||
| 54007 | Student Srv Fee - Exams | ||
| 54008 | Student Srv Fee - Applications | ||
| 54009 | Student Srv Fee - Non-Refund Deposit | ||
| 54010 | Student Srv Fee - Installment Plan | ||
| 54011 | Student Srv Fee - Student Services Fee | ||
| 54012 | Student Srv Fee - Athletics | ||
| 54013 | Student Srv Fee - Recreation | ||
| 54014 | Student Srv Fee - Other | ||
| 54015 | Tuition Fee Waivers | ||
| 54016 | International Graduate Student Fee | ||
| 5F | Donations | return to top | |
| 550 | Tax Receipted Cash Donations | Used to record cash donations for which a charitable receipt is issued. All donations should be directed to University Advancement for deposit. | |
| 55001 | Receipt - Individuals | ||
| 55002 | Receipt - Business Enterprises | ||
| 55003 | Receipt - Foundations | ||
| 55004 | Receipt - Non-profit Organizations | ||
| 55005 | Receipt - Bequests | ||
| 551 | Non Tax Receipted Cash Donations | Used to record cash donations for which a charitable receipt is not issued. All donations should be directed to University Advancement for deposit. | |
| 55101 | Non-Receipt - Individuals | ||
| 55102 | Non-Receipt - Business Enterprises | ||
| 55103 | Non-Receipt - Foundations | ||
| 55104 | Non-Receipt - Registered Charities | ||
| 55105 | Non-Receipt - Non-profit Organizations | ||
| 55106 | Non-Receipt - Bequests | ||
| 552 | Tax Receipted Gift in Kind | Used to record in-kind non-cash donations for which a charitable receipt is issued. This is managed by University Advancement. | |
| 55201 | Receipt - GIK Individuals | ||
| 55202 | Receipt - GIK Business Enterprise | ||
| 55203 | Receipt - GIK Foundations | ||
| 55204 | Receipt - GIK Non-profit Organizations | ||
| 55205 | Receipt - GIK Bequests | ||
| 553 | Non Tax Receipted Gift in Kind | Used to record in-kind non-cash donations for which a charitable receipt is not issued. This is managed by University Advancement. | |
| 55301 | Non-Receipt - GIK Individuals | ||
| 55302 | Non-Receipt - GIK Business Enterprise | ||
| 55303 | Non-Receipt - GIK Foundations | ||
| 55304 | Non-Receipt - GIK Registered Charities | ||
| 55305 | Non-Receipt - GIK Non-profit Organizations | ||
| 55306 | Non-Receipt - GIK Bequests | ||
| 5G | External Sale - Services & Products | return to top | |
| 560 | External Sale - Services & Products | Used to record sale of goods and services to non-University of Saskatchewan entities (including Accounts Receivable and Chart 2 entities) | |
| 56001 | External Product Sales | Sales of goods to non-University of Saskatchewan entities. | |
| 56002 | External Fees for Services | This includes conference registration fees. | |
| Internal Sales of Services and Products | To record sales of goods and services to University of Saskatchewan entities, see accounts 78001 and 78002 under Expenditures for internal sales. | ||
| 5H | Interest & Income from Investments | return to top | |
| 570 | Interest & Income from Investments | ||
| 57001 | Equity Earnings on Subsidiaries | Used by FSD to record equity earned from Subsidiary companies. | |
| 57002 | Late Fee Assessment | ||
| 57003 | Realized Gains/Losses | Used by FSD to record realized gains and losses on investments. | |
| 57004 | Unrealized Gains/Losses | Used by FSD to record gains and losses on investments that have not yet been realized. | |
| 57005 | Spendable Income | Revenue available to be spent in the current year in accordance with the spending policy on endowments. | |
| 57006 | Variance in Spending Policy | Used by FSD to identify revenue in excess of the spending policy on endowments. | |
| 57007 | Short-term Allocation | Allocation of revenue from short-term investments. | |
| 57008 | Bonds and Debentures | Investment income from Bonds and Debentures. | |
| 57009 | Dividends | Dividend revenue received. | |
| 57010 | Other Investment Income | Investment income from a source without a specific account code. | |
| 57011 | Interest | Revenue received from interest charged on customer accounts or other interest received. | |
| 5I | Real Estate Income | return to top | |
| 580 | Real Estate Income | ||
| 58001 | Real Estate Income | Income generated from real estate, such as lease or rent payments. | |
| 5J | Miscellaneous Income | return to top | |
| 590 | Miscellaneous Income | ||
| 59001 | Commissions | ||
| 59002 | Fines | ||
| 59003 | Gains/Losses - Foreign Exchange | Used to record the difference between the system recorded value of a foreign currency and the amount paid by the bank. | |
| 59004 | Gains - Sale of Fixed Assets | Gain/Loss from the sale of a fixed asset, reflecting the difference between the selling price and net book value. | |
| 59005 | Proceeds from Sale of Fixed Assets | Gross revenue received from the sale of a fixed asset. | |
| 59006 | Licensing and Royalties | ||
| 59007 | Sundry | ||
| 59008 | Allocation of Operating Revenue | ||
Salary and benefit account codes are only used for transactions processed through About-US.
| 6A | Salaries | return to top | |
| 600 | Academic Salaries | Salaries paid to Academic staff. | |
| 60001 | Faculty (USFA) | ||
| 60002 | Faculty Out-of-scope | Salaries paid to faculty that are outside the scope of the USFA | |
| 60003 | Sessional Lecturers (CUPE 3287) | ||
| 60004 | Senior College Administration | Salaries paid to senior college administrators. (This includes Deans, Associate Deans, Assistant Deans and Department Heads.) | |
| 60005 | Clinical Service Earnings | ||
| 60006 | Sessional Lecturers Out-of-scope | Salaries paid to sessional lecturers that are outside the scope of CUPE 3287 | |
| 601 | Other Inst & Research Salaries | Salaries paid to other instructional and research staff. | |
| 60101 | Medical Residents (PAIRS) | ||
| 60102 | Research Professional Staff | ||
| 60103 | Other Non-Student Instructional | Salaries paid to instructional staff that are not students and not part of one of the other identified groups. | |
| 60104 | Student Assistant Undergraduate - Canadian | ||
| 60105 | Student Assistant Undergraduate - International | ||
| 60106 | Student Masters - Canadian | ||
| 60107 | Student Masters - International | ||
| 60108 | Student - PhD - Canadian | ||
| 60109 | Student - PhD - International | ||
| 60110 | Student - Post Doctoral Fellow - Canadian | ||
| 60111 | Student - Post Doctoral Fellow - International | ||
| 602 | Other Salaries and Wages | Non-instructional salaries. | |
| 60201 | Librarian | ||
| 60202 | Administrative Employees (ASPA) | ||
| 60203 | Support Staff (CUPE 1975) | ||
| 60204 | Exempt Employee Group | ||
| 60205 | Senior University Administration | Salaries paid to senior university administrators. (This does not include Deans or department heads) | |
| 60206 | Research Administrative Staff | ||
| 60207 | Research Support Staff | ||
| 60208 | Honoraria Paid to Canadian Residents | ||
| 60209 | Honoraria Paid to Non Canadian Residents | ||
| 6B | Employee Benefits | return to top | |
| 610 | Employee Benefits | ||
| 61001 | Canada Pension Plan | ||
| 61002 | Employment Insurance | ||
| 61003 | Dental Plan | ||
| 61004 | Extended Health Care | ||
| 61005 | Group Life Insurance | ||
| 61006 | Registered Pension Plan | ||
| 61007 | Salary Continuance | ||
| 61008 | Workers' Compensation | ||
| 61009 | Physical Activity Centre | ||
| 61010 | Other Third Party Benefits | ||
| 7A | Operational Supplies and Expenses | return to top | |
| 700 | Materials and Supplies | ||
| 70001 | Office Supplies | ||
| 70002 | Laboratory and Clinical Supplies | ||
| 70003 | Books - Non-Library Purchase (67% GST) | Book purchases that do not qualify for the 100% GST rebate, and are not part of the University Library's collection. | |
| 70004 | Books - Non-Library Purchase (100% GST) | Printed book purchases that qualify for the 100% GST rebate that are not part of a
University Library's collection. Includes audio recording of a printed book and magazines and journals' subscriptions that do not contain more than 5% advertising content. Refer to CRA's website for details here. |
|
| 70005 | Animals | Expenditures related to the purchase of animals. Animal care and boarding costs are recorded in account 70529 - Animal Care. | |
| 70006 | Feed and Seed | Expenditures relating to feed for animals and livestock, as well as seed for crops. Animal care and boarding costs are recorded in account 70529 - Animal Care. | |
| 70007 | Janitorial Supplies | ||
| 70008 | Materials and Supplies - Other | This account can be used to capture other materials and supplies expenditures for which there is not a specific account code. | |
| 701 | Printing and Photocopying | Expenditures related to printing and photocopying (including the duplication and production of printed materials through Printing Services.) | |
| 70101 | Printing | Expenditures related to the duplication and production of printed materials, including charges from Printing Services. | |
| 70102 | Photocopying | Photocopier and photocopying expenditures, including the billing of photocopier charges by Consumer Services. | |
| 702 | Communications | Expenditures related to University communications. | |
| 70201 | Telephone and Fax | Expenditures for long distance, equipment rental, voicemail, line charges and other related telephone costs. | |
| 70202 | Postage | ||
| 70203 | Courier, Delivery & Freight | ||
| 70204 | Communications - Other | Other communications expenditures. (Note that advertising is recorded to 70601, under Other Operational Supplies and Expenditures) | |
| 703 | Professional Fees | Fees paid to professionals and consultants, not including billings from on-campus units. Charges from University units should be recorded to 705xx - Internally Purchased Services. | |
| 70301 | Audit | Fees paid for audits provided by external auditors. | |
| 70302 | Human Resource Consultants | Fees paid to external human resource consultants. | |
| 70303 | Information Technology Consultants | Fees paid for computer and other information technology consultants, not including consultants from ITS. | |
| 70304 | Legal | ||
| 70305 | Consultants - Other | Fees paid for other consulting services not provided by University units. | |
| 704 | Externally Contracted Services | ||
| 70403 | Externally Contracted Services - Other | Fees paid for services contracted to non-University entities, that are not consulting or professional fees. | |
| 70404 | Recipient Contracted Services | ||
| 705 | Internally Purchased Services | Services purchased from University units. | |
| 70501 | eMAP - Broadcasting | Fees paid for services provided by Media Access & Production (eMAP) |
|
| 70502 | eMAP - Duplication | ||
| 70503 | eMAP - Multimedia Course Development | ||
| 70504 | eMAP - Website Design & Maintenance | ||
| 70505 | eMAP - Sound Recording | ||
| 70506 | eMAP - Video Conferencing | ||
| 70507 | eMAP - Video Production | ||
| 70508 | FMD - Construction - Electric | Fees and charges for services provided by Facilities Management Division. | |
| 70509 | FMD - Construction - Mechanical | ||
| 70510 | FMD - Construction - Architectural | ||
| 70511 | FMD - Construction - Controls | ||
| 70512 | FMD - Carpentry Shop | ||
| 70513 | FMD - Key Shop | ||
| 70514 | FMD - Materials Handling | ||
| 70515 | FMD Fees - Administration | ||
| 70516 | FMD Fees - Commissioning and Inspection | ||
| 70517 | FMD Fees - Design and Engineering | ||
| 70518 | FMD Fees - Finance | ||
| 70519 | FMD Fees - Planning | ||
| 70520 | FMD Fees - Program Management | ||
| 70521 | FMD Fees - Project Development | ||
| 70522 | FMD Fees - Project Management | ||
| 70523 | FMD - Services | ||
| 70525 | Fees for Services - ICT |
Fees charged for services provided by Information and Communications Technology. | |
| 70526 | Laboratory Services | Fees paid for laboratory services provided by a University department or unit. | |
| 70527 | Management Fees | Management fees assessed by a University department or unit. | |
| 70528 | Internally Purchased Services - Other | Other Services purchased from University units, where there is not a specific account code. (Note that Printing Services charges and Telephone Services Charges would be recorded under 70101 - Printing and 70201 - Telephone and Fax, respectively) | |
| 70529 | Animal Care | Animal Care charges provided by a University department or unit. | |
| 70530 | Growth Chamber Rental | Rental fees for growth chambers assessed by a University unit. | |
| 70531 | Greenhouse Rental | Fees paid for the use of greenhouse space to a University unit. | |
| 70532 | FMD Fees - Project Services (Plan, F&A) | FMD Fees - For Facilities Management Division use only | |
| 70533 | FSD Fees - Project Services | FSD Fees - For Facilities Management Division use only | |
| 706 | Other operational expenditures | ||
| 70601 | Advertising and Promotion | ||
| 70602 | Bank Charges | ||
| 70603 | Brokerage | Charges levied on shipments from outside of Canada. | |
| 70604 | Cash Overage and Shortage | Overages or shortages on balancing cash deposits. | |
| 70605 | Copyright | Fees paid in obtaining copyright of material, or for the rights to duplicate copyrighted material (CanCopy related fees.) | |
| 70606 | Grants | Grants made to other entities/individuals. | |
| 70607 | Hospitality & Working Lunches | NOW DEACTIVATED (See new account codes 70631 to 70635, effective July 1/09). | |
| 70608 | Indirect Costs & Overhead | Indirect costs (overhead) charged to contracts. | |
| 70609 | Insurance | Expenditures related to insurance. (Note that vehicle registration should be recorded as 73004 - Vehicle Maintenance and Operating costs.) | |
| 70610 | Membership Fees & Dues -Institutional | Fees and dues paid for memberships held by the University. | |
| 70611 | Membership Fees & Dues -Individual | Fees and dues paid for membership held by individuals. | |
| 70612 | Unallocated Budget (budget only) | This account code is only to be used in budgets. This account identifies budget that is not broken down by expenditure category. | |
| 70613 | Property Taxes | ||
| 70614 | Registration Fees (Conference & Workshop) | Fees paid for registration to conferences and workshops. | |
| 70615 | Room Rental | Includes hotel meeting space charges for conferences and events. |
|
| 70616 | Software Licenses | ||
| 70617 | Library Document Delivery | For Library use | |
| 70618 | Interlibrary Loans | For Library use | |
| 70619 | Operational Expenditures - Other | Other operational expenditures, for which there is not a specific account code. | |
| 70620 | Losses - Sale of Fixed Assets | ||
| 70621 | Parking | Monthly parking stall rental and incidental parking costs not associated with other travel expenditures. | |
| 70622 | Incremental Administrative Costs | ||
| 70631 | Entertainment | Hosting visitors at a restaurant, at a person's home, on campus or while traveling; modest gifts (no gift certificates) for visitors. | |
| 70632 | Public Relations/Fundraising | Including recognition events for a major donor; alumni receptions; purchase of corporate tables (This category of expenditure may only be incurred/approved by an authorized individual at the dean or associate vice-president level or higher.) | |
| 70633 | Recruitment | Hospitality expenditures related to the recruitment of faculty, staff, or students. | |
| 70634 | Staff Appreciation/Recognition | Events for staff appreciation or staff recognition; modest gifts (no gift certificates) for special occasions or in sympathy | |
| 70635 | Working Lunches | Purpose of meeting is university business, generally only U of S staff would be in attendance (Alcoholic beverages are not permitted at working lunches) | |
| 70636 | Royalties | ||
| 707 | University Art & Other Collections | ||
| 70701 | University Art Collection | Purchases of art for the official University Art Collection. | |
| 70702 | Other Non-Art Collections | Purchase of items for other official University Collections. | |
| 7B | Travel | return to top | |
| 710 | Travel | Travel includes all related transportation, accommodation and meal costs. Conference registration fees should be recorded to 70614 - Registration Fees. | |
| 71001 | Travel - Saskatchewan | Travel costs for travel within Saskatchewan. | |
| 71002 | Travel - Canada | Travel costs for travel within Canada, but outside Saskatchewan. | |
| 71003 | Travel - USA | Travel costs for travel to and within the United States. | |
| 71004 | Travel - International | Travel costs for travel to and within locations outside Canada and the United States. | |
| 7C | Costs of goods sold | return to top | |
| 720 | Costs of goods sold | ||
| 72001 | Purchases for Resale | Used to record purchases of goods for resale. | |
| 72002 | PCard Purchases for Resale | Purchases for resale on the PCard. This account should be used for PCard purchases, where PST should not be assessed. | |
| 7D | Maintenance, Rental and Renovations | return to top | |
| 730 | Equipment Rental, Maintenance, & Operating Costs | ||
| 73001 | Equipment Rental and Lease | Costs of renting equipment. Where the lease is considered a capital lease, the cost should be recorded as a capital purchase. Billings from Consumer Services for photocopiers should be recorded to 70102 - Photocopying. | |
| 73002 | Equipment Maintenance & Operating Costs | ||
| 73003 | Vehicle Rental and Lease | Costs of renting vehicles. Where the lease is considered a capital lease, the cost should be recorded as a capital purchase. | |
| 73004 | Vehicle Maintenance & Operating Costs | Expenses related to the maintenance and operations of vehicles, including vehicle registration, insurance and fuel. | |
| 73005 | Computer Rental and Lease | Costs of renting computers. Where the lease is considered a capital lease, the cost should be recorded as a capital purchase. | |
| 73006 | Computer Maintenance & Operating Costs | ||
| 731 | Building Rental, Maintenance & Renovations | Costs related to building repairs, maintenance and renovations. | |
| 73101 | Construction - Prime Consultant | ||
| 73102 | Construction - Project Mgmt | ||
| 73103 | Construction - Design & Eng | ||
| 73104 | Project Management - Expenses | ||
| 73105 | Design and Engineering - Expenses | ||
| 73106 | Inspectors | ||
| 73107 | Surveyors | ||
| 73108 | General Contractor | ||
| 73109 | Contractor - Other Construction Related | ||
| 73110 | Asbestos Abatement | ||
| 73111 | Building Signage | ||
| 73112 | Building Renovations & Alterations | ||
| 73113 | Building Rental and Lease | ||
| 73114 | Building Maintenance | ||
| 73115 | Testing Fees | ||
| 73116 | Telephone installation | ||
| 73117 | Utility Distribution Network Maintenance | ||
| 73118 | Consultant - Expenses | ||
| 732 | Land Maintenance and Rental | ||
| 73201 | Fencing | ||
| 73202 | Irrigation | ||
| 73203 | Landscaping | ||
| 73204 | Lighting | ||
| 73205 | Parking Lots | ||
| 73206 | Roads and Sidewalks | ||
| 73207 | Land Rental & Lease | ||
| 73208 | Signage | ||
| 73209 | Land Maintenance - Other | ||
| 73210 | Demolition/Removal of Utilities | ||
| 73211 | Demolition/Removal of Buildings | ||
| 73212 | Excavation | ||
| 7E | Utilities | return to top | |
| 740 | Utilities | ||
| 74001 | Electricity | ||
| 74002 | Garbage Collection and Removal | ||
| 74003 | Natural Gas | ||
| 74004 | Steam | ||
| 74005 | Water and Sewer | ||
| 7F | Amortization | return to top | |
| 745 | Amortization | ||
| 74501 | Amortization | For use only by FSD. Used to record amortization of University assets. | |
| 7G | Scholarships, Bursaries and Prizes | return to top | |
| Used to capture scholarships, awards, bursaries and prizes. | |||
| 750 | Undergraduate Scholarships, Bursaries & Prizes | ||
| 75001 | Bursaries - Undergraduate | ||
| 75002 | Fee Remission & Prizes - Undergrad | ||
| 75003 | Scholarship - Undergraduate - Canadian | ||
| 75004 | Scholarship - Undergraduate - International | ||
| 75005 | Other student assistance undergrad | ||
| 751 | Graduate Scholarship, Bursaries & Prizes | ||
| 75101 | Bursaries - Graduate | ||
| 75102 | Fee Remission and Prizes - Graduate | ||
| 75103 | Scholarship - Master Student - Canadian | ||
| 75104 | Scholarship - Master Student - International | ||
| 75105 | Scholarship - PhD Student - Canadian | ||
| 75106 | Scholarship - PhD Student - International | ||
| 75107 | Scholarship - Post Doctoral Fellow - Canadian | ||
| 75108 | Scholarship - Post Doctoral Fellow - International | ||
| 75109 | Other student assistance graduate | ||
| 7H | Interest on Debt | return to top | |
| 760 | Interest on Debt | ||
| 76001 | Interest on Long-term Debt | ||
| 7I | Bad Debt Expense | return to top | |
| 765 | Bad Debt Expense | ||
| 76501 | Bad Debt Expense | Expenditures related to uncollectible receivables. | |
| 7J | Capital Assets | return to top | |
| 770 | Library acquisitions | These accounts should only be used by the University Library for additions to the Library collections. | |
| 77001 | Bibliographic Utilities | ||
| 77002 | Preservation | ||
| 77003 | Books - 100% GST | ||
| 77004 | Serials - 100% GST | ||
| 77005 | Books - 67% GST | ||
| 77006 | Serials - 67% GST | ||
| 771 | Purchased Capital Assets | Used to record purchases of assets regardless of the cost. | |
| 77101 | Buildings | ||
| 77102 | Computers | ||
| 77103 | Equipment | ||
| 77104 | Furniture | ||
| 77105 | Land | ||
| 77106 | Software | ||
| 77107 | Vehicles | ||
| 77108 | Leasehold Improvements | ||
| 77109 | Site Improvements | ||
| 77110 | Non-U of S Assets | Cost of assets purchased where ownership of the asset does not reside with the University of Saskatchewan (ie CIDA projects). These assets are not included in equipment inventory of the university. | |
| 7K | Internal Cost Recoveries | return to top | |
| 780 | Internal Cost Recoveries | Used to record sale of goods and services to University departments and units. | |
| 78001 | Internal Product Sales | Sales of goods to other University Units | |
| 78002 | Internal Fees for Services | Sales of Services to other University Units | |
| 78003 | Recovery of Indirect Costs/Overhead | Recovery of indirect costs (or overhead) on contracts. | |
| 78004 | Administration Fee - Investments | ||
| External Sales of Products and Services | See accounts 56001 and 56002 under Revenue for external sales to non-University of Saskatchewan entities. | ||
| 8A | Interfund Transfers | return to top | |
| 800 | Interfund Transfers | These codes facilitate transfers of funding between funds and orgs. The same account must be used on both sides of the transaction. Interfund transfers cannot be between charts and cannot be used to transfer expenditures. | |
| 80001 | Salaries | Transfer of funding for salaries | |
| 80002 | Employee Benefits | Transfer of funding for employee benefits | |
| 80003 | Operational Supplies and Expenses | Transfer of funding for materials and supplies | |
| 80004 | Travel | Transfer of funding for Travel | |
| 80005 | Capital Asset Acquisition | Transfer of funding for Capital Asset purchases | |
| 80006 | Interfund Transfers - Other | Other transfers of funding. | |
| 80007 | Contingency Transfers | ||
| 80008 | Transfers - Loans and Interest | ||
| 80009 | IDC Transfer | Infrastructure Development Charge - For Facilities Management Division use only | |
| 80010 | Pension Liability Payments | For use only by FSD. | |
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