Chart of Accounts

STANDARD REVENUE AND EXPENSE ACCOUNTS

TUITION AND FEES

TUITION *5000

  • 5010 GENERAL TUITION - Tuition assessed for credit related classes.
  • 5011 GRADUATE TUITION - Tuition assessed for credit related classes for individuals enrolled in Graduate School.
  • 5012 UNIVERSITY COLLEGE TUITION - Tuition assessed for credit related classes for individuals enrolled through University College.
  • 5030 NON-CREDIT TUITION - Tuition assessed for classes not offered for University credit. Includes fees from seminars, conferences and continuing education programs.
  • 5040 CONTRACTED TUITION - Tuition from programs based upon an agreement with a state or other legal entity.
  • 5098 SCHOLARSHIP ALLOWANCES - The difference between tuition billed and collected from students that is attributable to endowed scholarships, non-specific scholarships and SEOG.
  • 5099 TUITION DISCOUNT - The difference between tuition billed and collected from students that is attributable to University fund scholarships, remissions and other discounts which are charged to the operating funds.

*These accounts are for rollup reporting and will not accept data entry.

STUDENT FEES *5100

  • 5110 STUDENT HEALTH PREMIUMS - Fee assessed to full time students to cover the cost of health insurance.
  • 5120 STUDENT FEES - GENERAL - Fees assessed to cover the costs of the registration process, changing a course, lab fees, paying tuition and/or fees after the deadline, vaccinations or any other fee not specifically defined in this section.
  • 5130 UNIVERSITY FEE - Fee assessed to full and part time students to cover the costs of student activities.
  • 5140 UNIVERSITY FEE DISTRIBUTION - Allocation of University fee from school where student is registered to CU program which provides service.
  • 5150 ADMINISTRATIVE FEE - Fee assessed to all tuition remission students.
  • 5170 APPLICATION FEE - Fee collected from prospective students to cover the cost of processing their applications. Includes application for MET tuition plan.
  • 5180 DENTAL STORE - Revenue generated through the sale of student dental instrument kits.
  • 5190 SIMS FEE - Fee collected for rental of dental instruments.

GOVERNMENT GRANTS AND CONTRACTS

GOVERNMENT GRANTS AND CONTRACTS *52XX

  • 5200 GRANTS AND CONTRACTS - Support from governmental sources which is provided for by law or is a grant for specific projects either paid in advance by check or letter of credit.
  • 5250 RECOVERY OF INDIRECT COSTS - Reimbursement to the University for its indirect costs associated with government grants and contracts.

PRIVATE GIFTS, GRANTS AND CONTRACTS

PRIVATE GIFTS *5300

  • 5310 GENERAL GIFTS - Donations and contributions received by the University. All such receipts must be processed through the Development Office.
  • 5320 IN-KIND GIFTS - Value of nonmonetary gifts received. (Controller's Office Use).

PRIVATE GRANTS AND CONTRACTS *5350

  • 5360 PRIVATE GRANTS AND CONTRACTS - Receipts restricted by other than governmental sources, such as industry or foundations for grants or contracts to be expended for specific purposes. Generally, a grant or contract requires the performance of a service and an accounting of the results to a donor or other outside agency.
  • 5370 PRIVATE RECOVERY OF INDIRECT COSTS - Reimbursement to the University for its indirect costs associated with private grants and contracts.

CLINICAL ACTIVITIES

  • 5470 MEDICAL AFFILIATE REVENUE - Revenue generated from contracts with other medical facilities for our housestaff and GME services.

CLINICAL ACTIVITIES *54XX

  • 5400 PATIENT CARE REVENUES - Gross income generated from services provided for clinic/patient care.
  • 5440 PATIENT CARE ADJUSTMENTS - All other reductions or increases to patient care revenues.
  • 5450 INTERDEPARTMENTAL PATIENT CARE - To record the provision of patient care services between departments. Each transaction will offset in total.

CONTRACTUAL INCOME *5460

  • 5461 ST. JOSEPH HOSPITAL - Revenue generated from contracts with St. Joseph Hospital to provide various services.
  • 5462 OTHER CONTRACTUAL INCOME - CLINICS - Revenue generated in clinical areas from services provided via contracts with other agencies (i.e., Veteran's Hospital, Heartland, etc.)
  • 5463 CMA RISK SHARING REVENUE
  • 5464 ALLOCATED CMA RISK SHARING REVENUE
  • 5480 MEDICAL AND EDUCATIONAL SALES - Other clinical receipts not outlined above.

JESUIT GIFTS

  • 5500 JESUIT GIFTS - Receipts from the Jesuit Community or the Wisconsin Province.

INVESTMENT EARNINGS

INVESTMENT INCOME *5550

  • 5555 INTEREST - Interest earned by the University investments in bonds, CD's, etc.
  • 5556 INTEREST ON CHC PROMISSORY NOTE - (Controller's Office Use).
  • 5560 DIVIDENDS - Income from dividend distributions for stocks held as investments.
  • 5564 POOLED INCOME ALLOCATION - (Associate VP Finance Office Use).
  • 5565 OTHER INVESTMENT INCOME - Monies received from leases, rentals, royalties, etc. from property held as investments.
  • 5566 ENDOWMENT INCOME - Endowment income to be used in current year operations.

INVESTMENT GAINS AND LOSSES *557X

  • 5570 REALIZED GAIN/LOSS ON INVESTMENTS - The difference between book and market value on investments sold.
  • 5571 MT REALIZED GAIN/LOSS ON INVESTMENTS - (Associate VP Finance Office Use).
  • 5572 LT REALIZED GAIN/LOSS ON INVESTMENTS - (Associate VP Finance Office Use).
  • 5575 UNREALIZED GAIN/LOSS ON INVESTMENTS - The difference between book and market value on investments held. (Used for year-end valuation only).
  • 5580 EQUITY IN EARNINGS OF CSJRHCS - The University's share in the earnings of Creighton St. Joseph Regional Health Care System.

OTHER SOURCES

OTHER SOURCES *5600

  • 5610 SALES AND SERVICES - Monies earned from miscellaneous sales to external customers at Media Services, libraries, advertising, parking permits, etc. (Does not include Auxiliary Sales-See 5700)
  • 5615 OTHER CONTRACTUAL INCOME - Income generated from contractual arrangements, excluding those specifically defined elsewhere (Patient Care, Grants/Contracts).
  • 5620 ACADEMIC FINES AND FORFEITURES - Monies received for miscellaneous assessments by the various schools.
  • 5630 OTHER SOURCES - Miscellaneous revenues that cannot be classified elsewhere.
  • 5631 GAIN (LOSS) ON DISPOSAL. (Controller's Office Use Only)
  • 5632 CHC REVENUE - The portion of the LLC's revenue to be used by the Medical School.

SCHOOL OF MED REVENUE ALLOCATION *5640 (Med Dean's Office Use)

  • 5641 GROSS TUITION
  • 5642 TUITION DISCOUNT
  • 5643 STUDENT FEES
  • 5644 SUBVENTION
  • 5645 INSTRUCTIONAL TRANSFER
  • 5646 GME REVENUE
  • 5647 GRADUATE TUITION
  • 5648 GRAD TUITION DISCOUNT
  • 5649 INDIGENT CARE
  • 5650 DEAN'S SUPPORT
  • 5651 GRANTS AND RECOVERY OF INDIRECTS
  • 5652 CHC INCOME

AUXILIARY INCOME

AUXILIARY INCOME *5700

  • 5710 AUXILIARY SALES & SERVICES - Receipts from Auxiliary Enterprises -- Child Development Center, Kiewit memberships, athletic activities, and dorms.
  • 5711 AUXILIARY TICKET SALES/GATE RECEIPTS - Receipts from sales of tickets for admission to events or sale of season tickets.
  • 5712 SPONSORSHIP FEES - Monies earned by promoting companies and institutions through print and electronic media.
  • 5713 SPECIAL EVENTS REVENUES - Income generated from one-time events such as a golf outing, auction/lottery, or celebrity appearance.
  • 5714 ROYALTIES - Monies earned through license agreements with apparel manufacturers and retailers.
  • 5715 AUXILIARY CONTRACTUAL INCOME - Revenue generated in auxiliary areas from services provided via contracts with other agencies.

COMMISSIONS *5720

  • 5721 FOOD SERVICE COMMISSIONS - Commissions earned from food service or catering provided on University property.
  • 5722 VENDING COMMISSIONS - Commissions earned from vending machine sales.
  • 5723 OTHER COMMISSIONS - Any other commission income, not classified elsewhere.

RENTALS *5730

  • 5731 ACADEMIC YEAR ROOM RENTALS - Residence hall room rental revenues during the academic year.
  • 5732 SUMMER SCHOOL ROOM RENTALS - Residence hall room rental revenues during summer school sessions.
  • 5733 OTHER RENTALS - Rental of University auxiliary facilities (Dorms, Student Center) to outside organizations.
  • 5739 ROOM AND BOARD REMISSION - The difference between room and board billed and collected from students that is attributable to University funded scholarships, remissions and other discounts.
  • 5740 BOARD INCOME - Student Board fees.
  • 5750 PARKING FEES - Monies earned on assessing fees for parking in the Heider and Kenefick parking lots.
  • 5760 FINES AND LOST DEPOSITS - Revenues associated with non-academic fines and forfeited residence hall deposits.
  • 5770 OTHER INCOME - Any other auxiliary income, not classified elsewhere.

OTHER ADDITIONS

  • 5800 OTHER ADDITIONS - To record additions to funds 300000 to 999999 for receipts or increases not specifically identified elsewhere.

SALARIES AND WAGES

SALARIES & WAGES *6000

FACULTY SALARIES *6001

  • 6010 FACULTY SALARIES - REGULAR
  • 6015 FACULTY PRODUCTIVITY COMPENSATION
  • 6050 ADMINISTRATIVE SALARIES

STAFF SALARIES *6100

  • 6110 STAFF SALARIES - REGULAR
  • 6120 STAFF SALARIES - OVERTIME
  • 6190 CONTINGENCY SALARIES (BUDGETARY ONLY)
  • 6199 CAPITALIZED SALARIES (Controller's Office Use Only)

STIPENDS AND FELLOWSHIPS *6200 

  • 6210 FELLOWSHIPS AND GRADUATE ASSISTANT PAYMENTS
  • 6211 SPECIAL PAY AND STIPENDS - EMPLOYEES

RESIDENTS *6250

  • 6260 RESIDENTS PAY

STUDENT LABOR *6300

  • 6310 STUDENT EMPLOYMENT
  • 6320 STUDENT EMPLOYMENT - OVERTIME

OTHER PAYROLL EXPENDITURES *6350

  • 6360 SUPPLEMENTAL PAY

NONPAYROLL PERSONNEL EXPENDITURES *6500

  • 6510 PIP PAYMENTS TO PHYSICIANS
  • 6520 NONPAYROLL PERSONAL SERVICES
  • 6540 OTHER NONPAYROLL PAYMENTS

All accounts between 6000 and 6500 should only be used in the payroll process, not with invoice/direct pay documents.

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS *6600 (Human Resource Office only)

  • 6601 FICA
  • 6610 RETIREMENT
  • 6620 LIFE INSURANCE
  • 6630 DISABILITY INSURANCE
  • 6640 MEDICAL INSURANCE
  • 6641 MEDICAL INSURANCE - EMPLOYEE CONTRIBUTION
  • 6642 DENTAL INSURANCE
  • 6650 UNEMPLOYMENT COMPENSATION
  • 6660 WORKERS COMPENSATION
  • 6670 TUITION REMISSION
  • 6680 MISCELLANEOUS BENEFITS
  • 6690 JESUIT BENEFITS
  • 6699 VACATION ACCRUAL ADJUSTMENT (Controller's Office Use).

BENEFIT ALLOCATIONS *6700

  • 6701 GCF BENEFIT ALLOCATION
  • 6702 UDF BENEFIT ALLOCATION
  • 6703 GOVERNMENT GRANTS BENEFIT ALLOCATION
  • 6704 OTHER RCF BENEFIT ALLOCATION
  • 6705 OTHER BENEFIT ALLOCATION
  • 6710 BENEFIT - FACULTY PRODUCTIVITY

NON-CAPITAL EXPENDITURES

COMMUNICATIONS *7001

  • 7002 ANSWERING SERVICE - The charge from an outside vendor for providing answering service.
  • 7003 BASE SERVICE - The base charge from an outside vendor for access lines and charges for directory assistance.
  • 7004 CABLE TV - The charges from an outside vendor for providing cable TV services.
  • 7005 LONG DISTANCE - Telephone charges from an outside vendor for long distance calls, including WATS lines.
  • 7006 OTHER COMMUNICATION COSTS - Other communication charges from an outside vendor not defined in this section. Includes cellular phones, networking services, etc.
  • 7007 PAGERS - The charge from an outside vendor for pagers.
  • 7008 POSTAGE & PARCEL SERVICE - Cost of postage stamps, postage meters, stamped envelopes, and post office box rentals. Also includes cost of express mail and package deliveries. Outside vendors only. See 7400 for internal charges from Mail Services.
  • 7009 TELEPHONE EQUIPMENT - The base charge from an outside vendor for purchase of equipment.
  • 7010 TELEPHONE SERVICE CALLS - The "one-time" charge from an outside vendor for special service such as installing or moving lines, or any repair charges.
  • 7011 RADIO/TV BROADCAST FEES - Charge for air time, telephone, talent, and production costs, including any other costs associated with broadcasts.

EXTERNAL PRINTING & PUBLISHING *7050

  • 7051 ADVERTISING - Costs for advertising in newspapers, journals, telephone directories, etc.
  • 7052 BINDING
  • 7053 COPYING EXPENSE - The cost of copying performed by an external vendor, such as Quik Print. For University service departments such as Varsity Press, see 7400.
  • 7054 PRINTING - The cost of printing forms, papers, publications, etc. by an outside vendor. Does not include the cost of items printed or duplicated internally by one of the University service departments. See 744X.
  • 7055 PHOTOGRAPHY - Costs of photography services provided by an outside vendor.
  • 7056 OTHER EXTERNAL PRINTING, PUBLISHING - Other printing and publishing costs not defined elsewhere. Includes catalog cards and microfilming.

INSURANCE *7100 - Cost of insurance premiums as listed below.

  • 7101 AUTO INSURANCE
  • 7105 MALPRACTICE INSURANCE
  • 7106 PROPERTY INSURANCE
  • 7107 PUBLIC LIABILITY INSURANCE
  • 7108 OTHER INSURANCE
  • 7109 MEDICAL EQUIPMENT INSURANCE PREMIUM

UTILITIES *7150 - Payments to outside vendors for utilities furnished to the University.

  • 7151 CHILLED WATER & STEAM
  • 7152 ELECTRICITY
  • 7153 ELECTRICITY PASS-THROUGH
  • 7154 WATER, GAS & SEWER

RENTALS AND LEASING *7200

  • 7201 FACILITIES RENTAL/LEASING - Payments for the use of building space, land or other improvements (parking lots).
  • 7202 SPECIAL PURPOSE FURNITURE & EQUIPMENT RENTAL/LEASING - Payments for the use of furniture and equipment used for research, medical, scientific or other technical activities.
  • 7203 SOFTWARE RENTAL/LEASING - Payments for usage of software packages.
  • 7204 OTHER RENTALS/LEASING - Other rental/lease payments not defined above.
  • 7205 GENERAL PURPOSE FURNITURE & EQUIPMENT RENTAL/LEASING - Payments for the use of furniture and equipment used for activities other than those mentioned in 7202.

REPAIRS AND MAINTENANCE *7250 - Repairs and maintenance of University facilities and equipment. Does not include normal maintenance contracts. See Contracted Services (7300's).

  • 7251 BUILDINGS AND GROUNDS REPAIRS/MAINTENANCE (Includes carpet replacement)
  • 7252 EQUIPMENT REPAIRS/MAINTENANCE
  • 7253 VEHICLE REPAIRS/MAINTENANCE
  • 7254 PREVENTIVE MAINTENANCE - MEDICAL EQUIPMENT INSURANCE (Medical Dean's Office Use)
  • 7255 REPAIRS - MEDICAL EQUIPMENT INSURANCE (Medical Dean's Office Use)

CONTRACTED SERVICES *7300 - Payments to individuals and/or firms for professional advice, services, or opinions, in the form of fees based on contracted or otherwise predetermined amounts or rates, including legal fees and retainers. (Payments to University employees not included).

  • 7301 ACCOUNTING & AUDITING - Fees for the annual University audit or other professional accounting or auditing service.
  • 7302 ARCHITECTURAL & ENGINEERING - Fees from architect and engineering firms for services provided.
  • 7303 DATA PROCESSING - Fees for off-campus computer services.
  • 7304 EDUCATIONAL (HONORARIA) - Fees for honoraria and contractual educational services.
  • 7305 HAZARDOUS WASTE DISPOSAL - Fees for disposal of all hazardous waste.
  • 7306 NON-HAZARDOUS WASTE DISPOSAL - Fees for sanitation services including garbage removal.
  • 7307 INVESTMENT MANAGEMENT - Fees for investment consultant services.
  • 7308 JANITORIAL - Fees for janitorial services and pest control.
  • 7309 LEGAL - Fees for legal services.
  • 7310 MANAGEMENT CONSULTING - Fees for management advisory services.
  • 7315 OTHER CONTRACTED SERVICES - Charges for other purchased services not defined in this section.
  • 7316 MARKETING SERVICES - Fees for professional marketing services.
  • 7323 GRANT SUBCONTRACTS
  • 7327 LAUNDRY
  • 7328 CONSTRUCTION EXPENSE - Includes electric and network wiring during construction, initial signage, and lighting.
  • 7371 FOOD COSTS - BOARD (Dorms Only).

MEDICAL, CLINICAL AND RESEARCH CONTRACTED SERVICES *7311 - Fees for professional services in the medical, clinical and research areas.

  • 7312 LAB SERVICES FEES
  • 7313 RADIOLOGY SERVICES FEES
  • 7314 OTHER MED, CLINICAL & RESEARCH SERVICES - Includes inpatient care and payments to other agencies providing services on a subcontract for a research project.

MAINTENANCE CONTRACTS *7317 - Fees for maintenance contracts on equipment or computer software as listed below.

  • 7318 COMPUTER HARDWARE MAINTENANCE CONTRACTS
  • 7319 COMPUTER SOFTWARE MAINTENANCE CONTRACTS
  • 7320 OFFICE EQUIPMENT MAINTENANCE CONTRACTS
  • 7321 MEDICAL EQUIPMENT MAINTENANCE CONTRACTS
  • 7322 OTHER MAINTENANCE CONTRACTS

OTHER OPERATING EXPENSE *7350

  • 7353 BAD DEBT EXPENSE - Write-off of Accounts Receivable that are uncollectible.
  • 7354 BANK SERVICE CHARGES - Charges assessed by a bank for services provided.
  • 7355 PATIENT PARKING - Payment in clinical areas for client parking fees.
  • 7356 PARTICIPANT STIPENDS - Payment to non-employees to further develop educational activities such as research studies, or aid to student.
  • 7357 SUPPORT TO OTHER ORGANIZATIONS - Payments to external organizations in furtherance of their activities. This includes the purchase of tables at events and support for golf classics, walkathons, runs, and other similar activities.
  • 7358 TAXES - Costs for Federal, State, and Local taxes.
  • 7359 VEHICLE LICENSING FEES - Payments for all applicable licenses on University vehicles.
  • 7360 CASH OVER/SHORT - Cash overage and shortage occurring in petty cash funds, change funds, etc.
  • 7361 AWARD EXPENSE - Cost of student and employee awards for outstanding academic contributions or performance or in recognition of merit or longevity of service.
  • 7362 PROFESSIONAL DUES, FEES & MEMBERSHIPS - The costs of dues, fees and memberships for professional associations or societies. See 7364 for social and civic dues or fees.
  • 7363 SUBSCRIPTIONS, BOOKS & PUBLICATIONS - Includes subscriptions to newspapers, magazines, periodicals, books for departmental use, and publications as pamphlets, reprints, etc.  Also used for electronic subscriptions at each library (RAL, HSL and Law). 
  • 7364 ENTERTAINMENT - Costs related to social and civic activities put on for University employees and/or associates. This also includes meals which are not travel per diems or that do not meet the definition of a business meal (See 7374), as well as dues, fees, and memberships for social and civic organizations, societies and clubs.
  • 7365 CONFERENCE REGISTRATION AND TRAINING FEES - Fees for attendance at conferences and meetings.
  • 7367 BUDGETARY RESERVE - Budget Purposes Only.
  • 7368 BUDGETARY CONTINGENCY - Budget Purposes Only.
  • 7369 ACTIVITY FEES/ENTRY FEES - Costs incurred for students attending an event or activity.
  • 7375 GAME GUARANTEES - Payments to visiting teams. (May include inkind items such as meals, lodging and/or transportation.)
  • 7376 ON CAMPUS ROOM AND BOARD - Costs incurred on externally funded grants to provide for room and board for participants.
  • 7390 OTHER OPERATING EXPENSES - Other miscellaneous operating expenses not specifically defined elsewhere.

FOOD COSTS AND CATERING *7370 - Costs of providing food for an activity.

  • 7372 FOOD COSTS/CATERING - UNIVERSITY FOOD SERVICE - Departmental use of the University's food service vendor for meetings, ceremonies, etc.
  • 7373 FOOD COSTS/CATERING - OTHER - Includes purchase of food items for meetings, training sessions or other gatherings where the University food service vendor is not used. Business meals held off campus should be included in 7374.
  • 7374 BUSINESS MEALS - Cost of meals where there is a substantial and bona fide business discussion during, directly preceding or directly following the meal. The primary purpose of the meal must be business.

INTEREST *7377

  • 7366 INTEREST EXPENSE - Cost for the use of money.
  • 7378 CAPITALIZED INTEREST - (Controller's Office use)

 

INTERNAL SERVICES EXPENSE/RECOVERY *7400

INTERNAL SERVICES EXPENSE/RECOVERY - 7400 through 7599 - This group of accounts is used to allocate charges to departments (7400's) or to record the related expense recoveries (7500's) for services provided by University internal service organizations. All charges and recoveries (debits and credits) within this group of accounts should net to zero: a debit to a 74XX account should result in a credit to a 75XX account (or the same 74XX account with a different fund and/or organization).

74XX should never be used for expenses to external vendors. 75XX should only be used by the organization identified in the title of the particular account.

  • 7401 Animal Quarters Charges

AUTO FLEET CHARGES *7405

  • 7406 Auto Fleet Charges - Gasoline
  • 7407 Auto Fleet Charges - Rentals
  • 7410 Media Services Charges

COMPUTER CENTER CHARGES *7415

  • 7416 Computer Center Charges - Supplies
  • 7417 Computer Center Charges - Services
  • 7418 Computer Center Charges - Maintenance

ENVIRONMENTAL SERVICES CHARGES *7425

  • 7426 Environmental Services - Labor Charges
  • 7427 Environmental Services - Supplies
  • 7428 Environmental Services - Moving

MAIL CENTER CHARGES *7430

  • 7431 Mail Center Charges - Postage
  • 7432 Mail Center Charges - Services

PLANT CHARGES *7435

  • 7436 Plant Charges - Labor & materials
  • 7437 Plant Charges - Electricity
  • 7438 Plant Charges - Other
  • 7439 Plant Charges - Heating, Steam, Chilled Water

PRINTING/DUPLICATING CHARGES *7440

  • 7441 Printing/Duplicating Charges - Supplies
  • 7442 Printing/Duplicating Charges - Services
  • 7445 Campus Security Charges
  • 7448 Personal Computers and Supplies

CAMPUS TELEPHONE SERVICE CHARGES *7450

  • 7451 Telephone Charges - Labor
  • 7452 Telephone Charges - Base Service
  • 7453 Telephone Charges - Long Distance
  • 7454 Telephone Charges - Equipment
  • 7455 Telephone Charges - Voice Mail
  • 7456 Telephone Charges - Frame Relay
  • 7457 Telephone Charges - Cellular Services
  • 7458 Telephone Charges - 800 Service
  • 7459 Telephone Charges - Pager Service
  • 7460 JAYNet Charges
  • 7465 Shuttle Service Charges
  • 7470 Billing Services
  • 7475 Other Internal Service Charges
  • 7476 Campaign Resources
  • 7480 IRB Review Charges
  • 7485 Osteoporosis Testing Charges
  • 7501 Animal Quarters Credits

AUTO FLEET CREDITS *7505

  • 7506 Auto Fleet Credits - Gasoline
  • 7507 Auto Fleet Credits - Rentals

MEDIA SERVICES CREDITS *7510

  • 7511 Media Svc Credits - Graphic Arts
  • 7512 Media Svc Credits - Photography
  • 7513 Media Svc Credits - Television

COMPUTER CENTER CREDITS *7515

  • 7516 Computer Center Credits - Supplies
  • 7517 Computer Center Credits - Services
  • 7518 Computer Center Credits - Maintenance

ENVIRONMENTAL SERVICES CREDITS *7525

  • 7526 Environmental Services - Labor
  • 7527 Environmental Services - Supplies
  • 7528 Environmental Services - Moving

MAIL CENTER CREDITS *7530

  • 7531 Mail Center Credits - Postage
  • 7532 Mail Center Credits - Services

PLANT CREDITS *7535

  • 7536 Plant Credits - Labor & Materials
  • 7537 Plant Credits - Electricity
  • 7538 Plant Credits - Other
  • 7539 Plant Credits - Heating, Steam, Chilled Water

PRINTING/DUPLICATING CREDITS *7540

  • 7541 Printing/Duplicating Credits - Supplies
  • 7542 Printing/Duplicating Credits - Services
  • 7545 Campus Security Credits
  • 7548 Personal Computers and Supplies Credits

CAMPUS TELEPHONE SERVICE CREDITS *7550

  • 7551 Telephone Credits - Labor
  • 7552 Telephone Credits - Base Service
  • 7553 Telephone Credits - Long Distance
  • 7554 Telephone Credits - Equipment
  • 7555 Telephone Credits - Voice Mail
  • 7556 Telephone Credits - Frame Relay
  • 7557 Telephone Credits - Cellular Services
  • 7558 Telephone Credits - 800 Services
  • 7559 Telephone Credits - Pager Service
  • 7560 JAYNet Credits
  • 7565 Shuttle Service Credits
  • 7570 Billing Service Credits
  • 7575 Other Internal Service Credits
  • 7576 Campaign Resource Credits
  • 7580 IRB Review Credits
  • 7585 Osteoporosis Testing Credits

SUPPLIES AND MATERIALS *7600 - These accounts are for purchases of commodities or articles which are ordinarily consumed or expended within a relatively short period of time.

  • 7601 UNIFORMS
  • 7602 COMPUTER SOFTWARE
  • 7606 ATHLETIC SUPPLIES - Includes balls, bats, gloves, scorebooks, whistles, towels, field marking paint and any other items that are not standard uniform items.
  • 7607 COMPUTER SUPPLIES/ACCESSORIES
  • 7610 AUTOMOTIVE SUPPLIES
  • 7620 HOUSEHOLD AND INSTITUTIONAL
  • 7625 MAINTENANCE SUPPLIES
  • 7627 MAINTENANCE TOOLS - Includes lawn mowers, hand tools, trimmers, blowers, chain saws, welders, drills, sanders and saws.
  • 7635 MEDICAL AND CLINICAL SUPPLIES
  • 7640 MISCELLANEOUS SUPPLIES
  • 7645 INSTRUCTIONAL SUPPLIES
  • 7650 OFFICE SUPPLIES
  • 7655 RESEARCH & LAB SUPPLIES
  • 7665 MERCHANDISE FOR RESALE - Includes goods purchased for resale outside the University.
  • 7670 PHARMACEUTICAL SUPPLIES
  • 7680 AUDIO-VISUAL SUPPLIES

NON-CAPITALIZED EQUIPMENT *7604-The various equipment categories below are for items with a per unit cost less than $5,000. (See 7900)

  • 7603 COMPUTER EQUIPMENT
  • 7605 AUTOMOTIVE EQUIPMENT
  • 7615 FURNITURE, FIXTURES & OFFICE EQUIPMENT
  • 7626 MAINTENANCE EQUIPMENT - Includes air conditioners, furnaces, motors, pumps, compressors, fan and valves.
  • 7630 MEDICAL AND CLINICAL EQUIPMENT
  • 7660 RESEARCH & LAB EQUIPMENT
  • 7675 AUDIO-VISUAL EQUIPMENT
  • 7676 OTHER NON-CAPITAL EQUIPMENT

HAZARDOUS/CONTROLLED SUBSTANCES *7690

  • 7691 ANIMALS - Mammals used in research and/or teaching (i.e. rabbits, canines, felines, guinea pigs, rodents). The purchase and housing of animals is regulated by the USDA and NIH and administrated on campus by Animal Care facilities. Any questions regarding what items qualify as a USDA or NIH regulated animal should be directed to the Animal Care Facility at 280-1834 or Purchasing at 280-2712.
  • 7692 CONTROLLED SUBSTANCES - Any substance which is defined by the Drug Enforcement Agency's five schedules to be a controlled substance. These products in the narcotic and non-narcotic groups require recordkeeping, licenses, and/or additional forms (i.e. DEA-222). Any questions about what items qualify as a controlled substance should be directed to Purchasing at 280-2712.
  • 7693 HAZARDOUS CHEMICALS - Many commonly used chemicals which have special safety requirements. A current list is available upon request from Purchasing. Any questions about what items qualify as a hazardous chemical should be directed to the Director of Environmental Health and Safety at 280-2104 or Purchasing at 280-2712.
  • 7694 RADIOACTIVE MATERIALS - Isotopes, kits, and equipment that are radiation generating. These items must be approved by Creighton's Radiation Safety Department for review of licensure and to ensure compliance within regulatory limits. Any questions about what items qualify as radioactive should be directed to the Radiation Safety Department at 280-5570 or Purchasing at 280-2712.

SCHOLARSHIPS AND REMISSIONS *7700 - These account codes are for recording the types of educational aid extended to students of the University. (Deans' Offices, Financial Aid Office and Athletic Use Only)

  • 7700 - 7799 SCHOLARSHIPS AND REMISSIONS

TRAVEL AND TRANSPORTATION *7800 - This category is to be used to record the costs associated with travel on University business. See 7365 for registration fees. Domestic refers to costs incurred within the United States. Recruiting codes to be used for both on-campus and off-campus recruiting.

  • 7801 TRAVEL - VEHICLE RENTAL
  • 7802 VEHICLE RENTAL - RECRUITING

TRAVEL - COMMERCIAL AIRFARE *7805 

  • 7806 DOMESTIC AIRFARE
  • 7807 FOREIGN AIRFARE
  • 7808 AIRFARE - RECRUITING

TRAVEL - LODGING *7815

  • 7816 DOMESTIC LODGING
  • 7817 FOREIGN LODGING
  • 7818 LODGING - RECRUITING

TRAVEL - MEALS *7820  (Used for costs incurred while traveling on University business. See 7364 for business meals and entertainment).

  • 7821 MEALS - DOMESTIC TRAVEL
  • 7822 MEALS - FOREIGN TRAVEL
  • 7823 MEALS - RECRUITING
  • 7825 MILEAGE ALLOWANCE - To be used when a personal vehicle is used for business travel. Creighton University will reimburse at the current IRS mileage rate (available from Controller's Office).
  • 7826 MILEAGE ALLOWANCE - RECRUITING - To be used when a personal vehicle is used for recruiting. Creighton University will reimburse at the current IRS mileage rate.
  • 7830 MISCELLANEOUS TRAVEL EXPENSE - Includes cab fare, parking, tips other than meal tips, and any other travel expense not included above.
  • 7831 MISCELLANEOUS TRAVEL EXPENSE - RECRUITING - Includes gasoline, parking, tolls, game tickets, game programs, camp entrance fees, and any other recruiting travel expense not included above.
  • 7835 RELOCATION AND MOVING EXPENSE - Costs incurred by new employees to relocate to the Omaha area. Can include payments to moving companies as well as mileage and meals associated with a move.

DEPRECIATION AND AMORTIZATION *7880

  • 7881 AMORTIZATION EXPENSE - (Controller's Office use only)
  • 7882 DEPRECIATION EXPENSE - (Controller's Office use only)
  • 7890 INDIRECT COSTS - This account is to be used to charge a grant account for the overhead costs at the allowable rate. (See 5250 and 5370 to record the income associated with this charge.)

CAPITAL EXPENDITURES

CAPITAL EXPENDITURES *7900

  • 7910 LAND AND IMPROVEMENTS - Costs related to the acquisition or improvement of land. Includes legal fees, site preparation costs, and demolition costs of any structures to be razed. Also includes improvements to roads, utility tunnels, pipeline energy system or athletic fields as well as landscaping where the cost of the project exceeds $25,000. (Controller's Office use)
  • 7920 BUILDINGS AND IMPROVEMENTS - Includes costs of a building purchased or built by the University. Also includes additions or renovations to an existing building where the cost of the project exceeds $25,000. (Controller's Office use)

FURNITURE, FIXTURES AND EQUIPMENT *7930 - Includes the cost of all furniture, fixtures and equipment purchased by the University with a minimum unit cost of $5,000. (All furniture, fixtures and equipment purchased at less than $5,000/unit should use 76XX).

  • 7931 FURNITURE, FIXTURES & EQUIPMENT - DATA PROCESSING
  • 7932 FURNITURE, FIXTURES & EQUIPMENT - RESIDENCE & DINING
  • 7933 FURNITURE, FIXTURES & EQUIPMENT - MEDICAL
  • 7934 FURNITURE, FIXTURES & EQUIPMENT - OFFICE
  • 7935 FURNITURE, FIXTURES & EQUIPMENT - TRANSPORTATION
  • 7936 FURNITURE, FIXTURES & EQUIPMENT - OTHER
  • 7939 FURNITURE, FIXTURES & EQUIPMENT - FINANCED EQUIPMENT
  • 7947 FURNITURE, FIXTURES & EQUIPMENT - CAPITAL EQUIPMENT CONTRA

LIBRARY PROPERTY *7940 - Costs of items purchased as permanent additions to the library.

  • 7941 LIBRARY PROPERTY - BOOKS
  • 7942 LIBRARY PROPERTY - FILMS AND AUDIOVISUALS
  • 7943 LIBRARY PROPERTY - PERIODICALS
  • 7944 LIBRARY PROPERTY - PUBLICATIONS
  • 7945 LIBRARY PROPERTY - ELECTRONIC RESOURCES
  • 7946 LIBRARY PROPERTY - MICROFORMS

OTHER EXPENSES AND LOSSES

  • 7990 OTHER EXPENSES AND LOSSES - Used in funds 300000 to 999999 to record miscellaneous deductions or charges not specifically identified elsewhere.
  • 7995 ACTUARIAL ADJUSTMENT ON ANNUITIES - The annual actuarial adjustment on annuities payable held by the University.

MANDATORY TRANSFERS

MANDATORY TRANSFERS - This group of accounts is used to record the movement of funds from the Current Funds (GCF, UDF, RCF) to other fund groups due to binding legal agreements with parties outside the University related to debt retirement (principal and/or interest) or agreements with agencies such as the federal government to match contributions to loan or other funds. These accounts should not be used for transfers imposed among departments at the discretion of the University or its officials.

  • 8100 MATCHING GRANTS - To record the mandatory transfer of funds for matching federal student loan programs.
  • 8200 OTHER MANDATORY TRANSFERS - To record the mandatory transfer of funds for any purpose not defined above.

NON-MANDATORY TRANSFERS

NON-MANDATORY TRANSFERS - This group of accounts is used to record the movement of resources between funds to be used for the objectives of the recipient fund. These accounts should be used for the permanent movement of funds done at the discretion of the University or its officials.

OTHER NONMANDATORY TRANSFERS *8600

DEAN'S TRANSFER *8610 (To be used by School of Medicine departments only)

  • 8611 DEAN'S SUPPORT - To record the transfer of funds from the Dean to an organization.
  • 8612 DEAN'S LEVY - To record the transfer of funds from organizations to the Dean based upon a percentage of patient care revenue.
  • 8613 CMA LEVY - To record the transfer of funds from organizations to CMA based upon a percentage of patient care revenue.
  • 8614 OVERHEAD ALLOCATION
  • 8615 UNIVERSITY OVERHEAD ALLOCATION
  • 8616 SCHOOL OF MEDICINE OVERHEAD ALLOCATION
  • 8617 SUBVENTION
  • 8618 HOUSESTAFF COMPENSATION - (IN)
  • 8619 HOUSESTAFF COMPENSATION - OUT

DEPARTMENT LEVY *8620 (To be used by School of Medicine departments only)

  • 8621 DEPT LEVY - CLINIC ADMINISTRATION - To reallocate the costs of clinical administration within a department or organization.
  • 8622 DEPT LEVY - OTHER - To transfer funds within a department or organization.
  • 8623 DEPT LEVY - FACULTY DEVELOPMENT
  • 8630 INTRAFUND TRANSFERS IN - To record the movement of funds within the same fund type such as UDF. This account is always used in conjunction with 8631. Account 8630 should always be the credit side of the entry (used by the fund where the transfer will be treated like revenue). Conversely, account 8631 should always be the debit side of the entry (used by the fund where the transfer will be treated like an expense). A debit to 8631 always results in a credit to 8630.
  • 8631 INTRAFUND TRANSFERS OUT - See 8630

RESIDENCE AND DINING SERVICE TRANSFERS *8640 - Used to transfer funds from Residence and Dining to various organizations listed below.

  • 8641 RDS - HEALTH CENTER
  • 8642 RDS - KIEWIT CENTER
  • 8643 RDS - DRUG & ALCOHOL AWARENESS
  • 8644 RDS - STUDENT ACTIVITIES
  • 8645 RDS - ADMINISTRATIVE ALLOCATION
  • 8646 RDS - ASST VP ADMINISTRATIVE ALLOCATION
  • 8650 NONMANDATORY INTEREST TRANSFER - Transfer of funds for interest payments (not mandated by law or bond covenants.)
  • 8651 NONMANDATORY DEBT TRANSFER - Transfer of funds for principal payments (not mandated by law or bond covenants).
  • 8660 OTHER NONMANDATORY TRANSFER IN - To record the movement of funds between fund groups (i.e. between GCF and UDF. Always used in conjunction with 8661. Account 8660 should always be the credit side of the entry (used by the fund where the transfer will be treated like revenue). Conversely, account 8661 should always be the debit side of the entry (used by the fund where the transfer will be treated like an expense). A debit to 8661 always results in a credit to 8660.
  • 8661 OTHER NONMANDATORY TRANSFER OUT - See 8660
  • 8662 CAPITAL PROJECT TRANSFER - To transfer funds from GCF, UDF or other fund types to the plant funds, in order to fund capital projects over $25,000 in the current year or in future years.
  • 8663 COMPLETED PROJECT TRANSFERS - (Controller's Office use only)
  • 8900 OPERATING RESERVE TRANSFERS - Financial Reserve requirement based on current year operating expenses and transfers. 

 

FUND ADDITIONS - (To be used only in Plant Funds)

  • 9000 EXPENDED FOR PLANT FACILITIES

FUND DEDUCTIONS - (To be used only in Plant Funds)

  • 9600 INTEREST ON INDEBTEDNESS
  • 9601 ALLOCATIONS OF HFF ACTIVITY (Controller's Office Use Only)
  • 9602 CAPITALIZED INTEREST (Controller's Office Use Only)
  • 9700 DEPRECIATION