An account is a 6-digit numeric value that defines the
specific type of expense.
This listing is not a complete listing of all account numbers. It identifies
the most commonly used specific expense account values. It is the
responsibility of the originator of the transaction to indicate the
appropriate account number on all transactions.
|
Account
|
Description
|
Definition
|
|
SALARY ACCOUNT VALUES--SALARIED (EXEMPT)
EMPLOYEES:
|
|
Nine Months-Academic
|
|
500010
|
9-Month Academic Department Heads
|
Salary expense for 9-month academic department head.
|
|
500011
|
9-Month Professors
|
Salary expense for 9-month professor.
|
|
500012
|
9-Month Associate Professors
|
Salary expense for 9-month associate professor.
|
|
500013
|
9-Month Assistant Professors
|
Salary expense for 9-month assistant professor.
|
|
500014
|
9-Month Instructors
|
Salary expense for 9-month instructors.
|
|
500015
|
9-Month Lecturers
|
Salary expense for 9-month lecturers.
|
|
500018
|
9-Month Other Faculty
|
Salary expense for 9-month other faculty.
|
|
501005
|
9-Month Assistant / Associate Dean
|
Salary expense for 9-month assistant / associate
dean.
|
|
Graduate Assistants
|
|
503256
|
Graduate Associates
|
Salary expense for graduate associate.
|
|
503257
|
Graduate Assistants-9 months 1 Full Time Equivalent
|
Salary expense for graduate assistant-9 month 1 FTE
20 hour.
|
|
503259
|
Graduate Assistants Exempt
|
Salary expense for graduate assistants.
|
|
503288
|
Graduate Assistant-Federal Work Study 50% -Exempt
|
Salary expense for graduate assistant-federal work
study 50%.
|
|
Twelve Months-Academic
|
|
510005
|
12-Month Faculty-Deans
|
Salary expense for 12-month faculty-dean.
|
|
510010
|
12-Month Faculty Academic Department Heads
|
Salary expense for 12-month faculty academic
department head.
|
|
510011
|
12-Month Faculty Professors
|
Salary expense for 12-month faculty professor.
|
|
510012
|
12-Month Faculty Associate Professors
|
Salary expense for 12-month faculty associate
professor.
|
|
510013
|
12-Month Faculty Assistance Professors
|
Salary expense for 12-month faculty assistant
professor.
|
|
510014
|
12-Month Faculty Instructors
|
Salary expense for 12-month faculty instructor.
|
|
510015
|
12-Month Faculty Lecturers
|
Salary expense for 12-month faculty lecturers.
|
|
510018
|
12-Month Other Faculty
|
Salary expense for 12-month other faculty.
|
|
511001
|
12-Month Academic Executive Officers
|
Salary expense for 12-month academic executive
officer.
|
|
511002
|
12-Month Academic Executive Directors / Department
|
Salary expense for 12-month academic executive
director / dept head.
|
|
511005
|
12-Month Academic Executive Deans
|
Salary expense for 12-month academic executive dean.
|
|
511010
|
12-Month Academic Department Heads
|
Salary expense for 12-month academic department
head.
|
|
511018
|
12-Month Academic Executive Other
|
Salary expense for 12-month academic executive other .
|
|
Executive
|
|
512001
|
Executive Administration Officers 40 hour
|
Salary expense for executive administration officer
40 hour.
|
|
512002
|
Executive Administration Directors / Department He
|
Salary expense for executive administration director
/ department head 40 hour.
|
|
512005
|
Executive Administration Associate Dean 40 hour (n
|
Salary expense for executive administration
associate dean 40 hour (not Faculty).
|
|
512020
|
Executive Administration Managers 40 hour
|
Salary expense for executive administration managers
40 hour.
|
|
512021
|
Executive Administration Other 40 hour
|
Salary expense for executive administration other 40
hour.
|
|
Exempt Non-12 month
|
|
513001
|
Exempt Non-Faculty Officers 12 month 40 hour
|
Salary expense for non-faculty officers 12 month 40
hour.
|
|
513002
|
Exempt Non-Faculty Directors / Department Heads 12
|
Salary expense for
non-faculty direct/depart heads 12 month 40 hour.
|
|
513005
|
Exempt Non-Faculty Associate / Assistant Dean-12 m
|
Salary expense for non-faculty assoc / assist dean
12 month 40 hour.
|
|
513010
|
Exempt Non-Faculty Academic Department Head 12 mon
|
Salary expense for non-faculty academic dept head 12
month 40 hour.
|
|
513018
|
Exempt Other 12 month 40 hour
|
Salary expense for other 12 month 40 hour.
|
|
513020
|
Exempt Non-Faculty Managers 12 month 40 hour
|
Salary expense for non-faculty managers 12 month 40
hour.
|
|
513021
|
Exempt Non-Faculty Other 12 month 40 hour
|
Salary expense for other non-faculty 12 month 40
hour.
|
|
513025
|
Exempt Non-Faculty 12 Month Other Academic 40 hour
|
Salary expense for non-faculty 12 month other
academic 40 hour.
|
|
513102
|
Exempt Non-Faculty Directors / Department Heads 12
|
Salary expense for
non-faculty direct/depart heads 12 month 37.5 hour.
|
|
513120
|
Exempt Non-Faculty Managers 12 month 37.5 hour
|
Salary expense for non-faculty managers 12 month
37.5 hour.
|
|
513121
|
Exempt Non-Faculty Other 12 month 37.5 hour
|
Salary expense for non-faculty other 12 month 37.5
hour.
|
|
Single Semester-Academic
|
|
520010
|
One Semester Academic Department Heads 40 hour bas
|
Salary expense for one semester academic dept heads
40 hour base.
|
|
520011
|
One Semester Professor 40 hour base
|
Salary expense for one semester professor 40 hour base.
|
|
520012
|
One Semester Associate Professor 40 hour base
|
Salary expense for one semester associate professor
40 hour base.
|
|
520013
|
One Semester Assistant Professor 40 hour base
|
Salary expense for one semester assistant professor 40
hour base.
|
|
520014
|
One Semester Instructor 40 hour base
|
Salary expense for one semester instructor 40 hour
base.
|
|
520015
|
One Semester Lecturer 40 hour base
|
Salary expense for one semester lecturer 40 hour
base.
|
|
Exempt Non-12 month
|
|
520018
|
Exempt non-12 month Other Academic 40 hour
|
Salary expense for non-12 month other academic 40
hour.
|
|
523001
|
Exempt non-12 month Officers 40 hour
|
Salary expense for non-12 month officer 40 hour.
|
|
523002
|
Exempt non-12 month Directors / Department Heads 4
|
Salary expense for non-12 month director / dept head
40 hour.
|
|
523005
|
Exempt non-12 month Administrative Dean 40hr
|
Salary expense for non-12 month administrative dean
40 hour.
|
|
523020
|
Exempt non-12 month Managers 40 hour
|
Salary expense for non-12 month manager 40 hour.
|
|
523021
|
Exempt non-12 month Other 40 hour
|
Salary expense for non-12 month other 40 hour.
|
|
523102
|
Exempt non-12 month Director / Department Head 37.
|
Salary expense for non-12 month director /
department head 37.5 hour.
|
|
523120
|
Exempt non-12 month Managers 37.5 hour
|
Salary expense for non-12 month managers 37.5 hour.
|
|
523121
|
Exempt non-12 month Other 37.5 hour
|
Salary expense for non-12 month other 37.5 hour.
|
|
Summer
|
|
530010
|
Academic Department Heads Summer Only
|
Salary expense for academic department head summer
only.
|
|
530011
|
Faculty Professors Summer
|
Salary expense for faculty professors
summer.
|
|
530012
|
Faculty Associate Professors Summer
|
Salary expense for faculty associate professors
summer.
|
|
530013
|
Faculty Assistant Professors Summer
|
Salary expense for faculty assistant professors
summer.
|
|
530014
|
Faculty Instructors Summer
|
Salary expense for faculty instructors
summer.
|
|
530015
|
Faculty Lecturers Summer
|
Salary expense for faculty lecturers
summer.
|
|
530018
|
Faculty Other Summer
|
Salary expense for faculty other summer.
|
|
536259
|
Graduate Assistants-Summer Exempt
|
Salary expense for graduate assistants-summer.
|
|
Casual
|
|
540011
|
Casual - Faculty Professors
|
Salary expense for faculty professors - casual
labor.
|
|
540012
|
Casual - Faculty Associate Professors
|
Salary expense for faculty associate professors -
casual labor.
|
|
540013
|
Casual - Faculty Assistant Professors
|
Salary expense for faculty assistant professors -
casual labor.
|
|
540014
|
Casual - Faculty Instructors
|
Salary expense for faculty instructors - casual
labor.
|
|
540015
|
Casual - Faculty Lecturers
|
Salary expense for faculty lecturers - casual labor.
|
|
540018
|
Casual - Faculty Other Academic
|
Salary expense for faculty
other academic - casual labor.
|
|
541005
|
Casual - Deans
|
Salary expense for deans - causal labor.
|
|
541010
|
Casual - Academic Department Heads
|
Salary expense for academic department heads -
casual labor.
|
|
542014
|
Casual - Executive
|
Salary expense for executive - casual labor.
|
|
543002
|
Casual - Directors / Department Heads 40 hours
|
Salary expense for directors / dept heads 40 hours -
casual labor.
|
|
543020
|
Casual - Managers 40 hours
|
Salary expense for managers 40 hours- casual labor.
|
|
543021
|
Casual - Other Exempt 40 hours
|
Salary expense for other exempt 40 hours - casual labor.
|
|
543102
|
Casual - Directors / Department Heads 37.5 hours
|
Salary expense for directors / dept heads 37.5 hours
- casual labor.
|
|
543120
|
Casual - Managers 37.5 hours
|
Salary expense for managers 37.5 hours - casual
labor.
|
|
543121
|
Casual - Other Exempt 37.5 hours
|
Salary expense for other exempt 37.5 hours - casual
labor.
|
|
543259
|
Casual - Graduate Assistants
|
Salary expense for graduate assistants - casual
labor.
|
|
549958
|
Resident Advisors
|
Salary expense for resident advisors - casual labor.
|
|
549976
|
Student-Non Federal Work Study
|
Salary expense for student non-Federal Work Study.
|
|
549978
|
Student-Non Federal Work Study - FICA Taxable
|
Salary expense for student nonfederal Work Study -
FICA taxable.
|
|
549979
|
Extra Service Vouchers
|
Salary expense for extra service vouchers.
|
|
549986
|
Federal Work Study-100%
|
Salary expense for Federal Work Study-100%.
|
|
549987
|
Federal Work Study-100% - FICA Taxable
|
Salary expense for Federal Work Study-100% - FICA
taxable.
|
|
549988
|
Federal Work Study-50%
|
Salary expense for Federal Work Study-50%.
|
|
549989
|
Federal Work Study-50% - FICA Taxable
|
Salary expense for Federal Work Study-50% - FICA
taxable.
|
|
549990
|
Moving Expenses-Taxable
|
Salary expense for moving expenses-taxable.
|
|
549991
|
Dues/Memberships-Taxable
|
Salary expense for dues/memberships-taxable.
|
|
549992
|
Awards
|
Salary expense for awards.
|
|
549995
|
Error Suspense
|
Salary expense relating to error suspense.
|
|
549998
|
Employee Allowances
|
Salary expense for employee allowances.
|
|
SALARY ACCOUNT VALUES--HOURLY EMPLOYEES
|
|
Graduate Assistants
|
|
504256
|
Graduate Assistant-Semi Floating Nonexempt
|
Non-exempt salary expense for grad assistant-semi
floating.
|
|
504257
|
Graduate Assistant Weekly Nonexempt
|
Salary expense for grad assistant weekly nonexempt
|
|
504286
|
Graduate Assistant Federal Work Study Floating Hour
|
Salary expense for grad assistant Federal Work Study
floating hourly.
|
|
504287
|
Graduate Assistant Federal Work Study Weekly
|
Salary expense for grad assistant Federal Work
Study.
|
|
Nonexempt
|
|
514073
|
Nonexempt ServNUnion 12
month 40 hour
|
Salary expense for nonexempt service non-union 12 month 40 hour.
|
|
514072
|
Nonexempt Clerical 12 month 40 hour
|
Salary expense for nonexempt clerical 12 month 40
hour.
|
|
514074
|
Nonexempt Technical 12 month 40 hour
|
Salary expense for nonexempt technical 12 month 40
hour.
|
|
514172
|
Nonexempt 12 month Clerical 37.5 hour
|
Salary expense for nonexempt 12 month clerical 37.5
hour.
|
|
514173
|
Nonexempt 12 month Serv NUnion 37.5 hour
|
Salary expense for nonexempt 12 month service
nonunion 37.5 hour.
|
|
514174
|
Nonexempt 12 month Technical 37.5 hour
|
Salary expense for nonexempt 12 month technical 37.5
hour.
|
|
514175
|
Nonexempt 12 month CraftNunion
37.5 hour
|
Salary expense for nonexempt 12 month craft nonunion
37.5 hour.
|
|
524072
|
Nonexempt non-12month Clerical 40 hour
|
Salary expense for nonexempt non-12month clerical 40
hour.
|
|
524073
|
Nonexempt non-12 month Service 40 hour
|
Salary expense for nonexempt non-12 month service 40
hour.
|
|
524074
|
Nonexempt non-12 month Technical 40 hour
|
Salary expense for nonexempt non-12 month technical
40 hour.
|
|
524172
|
Nonexempt non-12 month Clerical 37.5 hour
|
Salary expense for nonexempt non-12 month clerical
37.5 hour.
|
|
524173
|
Nonexempt non-12 month ServNUnion
37.5 hour
|
Salary exp for nonexempt non-12 mo. service non
union 37.5 hour.
|
|
524174
|
Nonexempt non-12 month Technical 37.5 hour
|
Salary expense for nonexempt non-12 month technical
37.5 hour.
|
|
524175
|
Nonexempt non-12 month Craftsman 37.5 hour
|
Salary expense for nonexempt non-12 month craftsman
37.5 hour.
|
|
524185
|
Nonexempt non-12 month Year End Accrual 37.5
|
Salary expense for nonexempt non-12 month year end
accrual 37.5.
|
|
Union
|
|
515073
|
Union - Service 12 month 40 hour
|
Salary expense for union service 12 month 40 hour.
|
|
515075
|
Union - Craftsman 12 month 40 hour
|
Salary expense for union craftsman 12 month 40 hour.
|
|
515172
|
Union - Library 12 month 37.5 hour
|
Salary expense for union library 12 month 37.5 hour.
|
|
525172
|
Union - Clerical non-12 month 37.5 hour
|
Salary expense for union clerical non-12 month 37.5 hour.
|
|
535073
|
Union - Summer
|
Salary expense for union - summer.
|
|
Casual
|
|
544072
|
Casual - Clerical 40 hour
|
Salary expense for casual clerical 40 hour.
|
|
544073
|
Casual - Service 40 hour
|
Salary expense for casual service 40 hour.
|
|
544074
|
Casual - Technical 40 hour
|
Salary expense for casual technical 40 hour.
|
|
544075
|
Casual - Craftsman 40 hour
|
Salary expense for casual craftsman 40 hour.
|
|
544080
|
Overtime-Non-Exempt 40 hour
|
Salary expense for overtime nonexempt 40 hour.
|
|
544172
|
Casual - Clerical 37.5 hour
|
Salary expense for casual clerical 37.5 hour.
|
|
544173
|
Casual - Service 37.5 hour
|
Salary expense for casual service 37.5 hour.
|
|
544174
|
Casual - Technical 37.5 hour
|
Salary expense for casual technical 37.5 hour.
|
|
544175
|
Casual - Craftsman 37.5 hour
|
Salary expense for casual craftsman 37.5 hour.
|
|
544180
|
Overtime-Non-Exempt 37.5 hour
|
Salary expense for overtime-non-exempt 37.5 hour.
|
|
Summer
|
|
533256
|
Graduate Assistant Summer Semi Nonexempt
|
Salary expense for graduate assistant summer semi
nonexempt.
|
|
533257
|
Graduate Assistant Summer Nonexempt
|
Salary expense for graduate assistant summer
nonexempt.
|
|
539973
|
Non-SU Student - Summer
|
Salary expense for non-SU student - summer.
|
|
539976
|
SU Student - Summer
|
Salary expense for SU student - summer.
|
|
YEAR END ACCRUALS: for Comptroller’s Office
use only
|
|
512085
|
Executive Administration Year End Accrual
|
Salary expense for executive administration year end
accrual.
|
|
513085
|
Exempt Non-Faculty Other Accrual 12 month 40 hour
|
Salary expense for other non-faculty 12 month 40
hour accrual.
|
|
514085
|
Nonexempt 12 month 40 hour Year End Accrual
|
Salary expense for nonexempt 12 month 40 hour year
end accrual.
|
|
514185
|
Nonexempt 12 month Year End Accrual 37.5 hour
|
Salary expense for nonexempt 12 month year end
accrual 37.5 hour.
|
|
515085
|
Union - 40 hour Year End Accrual
|
Salary expense for union 40 hour year end accrual.
|
|
515185
|
Union - Library Year End
Accrual
|
Salary expense for union library year end accrual.
|
|
524085
|
Nonexempt non-12 month Year End Accrual
|
Salary expense for nonexempt non-12 month year end
accrual.
|
|
525185
|
Union - Clerical Year End
Accrual
|
Salary expense for union clerical year end accrual.
|
|
530085
|
Faculty Summer Accrual
|
Salary expense for faculty summer accrual.
|
|
549985
|
Year End Accrual
|
Salary expense for year end accrual - casual labor.
|
|
EMPLOYEE BENEFITS:
|
|
561299
|
Benefits - Other
|
Other fringe benefits taxable.
|
|
549999
|
Employee Benefits
|
Employee Benefits
|
|
561201
|
Employee Benefits
|
Employee Benefits
|
|
570102
|
Fringe Benefits
|
Expense for costs of employee fringe benefits.
Fringe benefit details are available at http://www.irs.gov/publications/p15b/ar02.html#d0e92
|
|
570103
|
Remitted Tuition
|
Expense for cost of employee's tuition benefit.
|
