University of Saskatchewan

Financial Services Division (FSD)

UniFi Account Code Listing

Balance Sheet Operating Statement/Income Statement

Assets

Liabilities

Control Accounts

Fund Balance

Revenues

Salaries & Benefits

Non-Salary Expenditures

Interfund Transfers

 

Assets

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

Liabilities

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
20416 Transit Fee - GSA
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
20616 Student Award 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  

Control & Fund Balance Accounts

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.

Revenues

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

Salaries & Benefits

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

Non-Salary Expenditures

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 Digital Resources 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.

Interfund Transfers

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-Related Transfers Transfer of capital asset acquisitions, funding for capital projects and other funding related to capital activity.
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.