The Account ID identifies the nature of a transaction and is used consistently across departments to record revenues and expenses. To view the most recent listing please run the Account Listing report in FAST (instructions on how to run reports). For additional information regarding Account IDs, contact financial.reporting@queensu.ca.
The following Account IDs in the 400000 series are used to code various types of revenue, such as transactions involving federal, provincial or municipal governments, foundations, grants, fees, rentals and cost recoveries.
| Account | Description |
|---|---|
| 400000 | BUD - Grants |
| 400001 | Revenue Government Grants:Prov |
| 400002 | Prov.Ont-Min Resh Innvo (MRI) |
| 400003 | Prov.Ont-Min Comm Soc Serv (MC |
| 400004 | Prov.Ont-MinEconDevTrd (MEDT) |
| 400005 | Prov.Ont-Min Of Health (MOH) |
| 400006 | Prov.Ont-Min Trade & Comm |
| 400009 | Prov.Ont-MinTrngColUniv(MTCU) |
| 400012 | Prov.Ont-Ont Arts Council |
| 400015 | Prov.Ont-Early Rsrch Awd (ERA) |
| 400016 | Prov.Ont-Other |
| 400018 | Prov.Ont-CNTR of Excellence |
| 400020 | Prov.Ont-WSIB |
| 400101 | Revenue Government Grants:Fed |
| 400102 | Fed.Gov't-SSHRC |
| 400103 | Fed.Gov't-Canada Council |
| 400104 | Fed.Gov't-CIHR |
| 400105 | Fed.Gov't-NSERC |
| 400106 | Fed.Gov't-Env Can |
| 400107 | Fed.Gov't-NHW |
| 400108 | Fed.Gov't-National Defence |
| 400111 | Fed.Gov't-Natural Res Can |
| 400112 | Fed.Gov't-CIDA |
| 400113 | Fed.Gov't-Industry Canada |
| 400114 | Fed.Gov't-IDRC |
| 400116 | Fed.Gov't-HRDC |
| 400117 | Fed.Gov't-Indian/North Aff CAN |
| 400119 | Fed.Gov't-Canada Foundn Innov. |
| 400120 | Fed.Gov't-Other |
| 400122 | Fed.Gov't-Public Health Agency |
| 400124 | Fed.Gov't-NCE |
| 400125 | Fed. Gov't - ISED |
| 400201 | Revenue Govern. Grants:Other |
| 400202 | Government-Municipal |
| 400203 | Gov't-US & Foreign |
| 400204 | Gov't-Other Provinces |
| 400205 | Grants - NIH |
| 408002 | Revenue Flow through MOH |
| 408003 | Revenue Shadow Billing MOH |
| 408004 | Rev Hospital Trsfr Contra MOH |
| 410000 | BUD - Contracts |
| 410001 | Contracts |
| 410002 | Assoc/Soc-CCI & NCI |
| 410004 | Foundn-Ont Heart & Stroke Fdn |
| 410006 | Assoc/Soc-Ont. Cancer (OCS) |
| 410010 | Assoc/Soc-PSI |
| 410017 | Foundation-Law Fdn Of Ontario |
| 410018 | Grants-Business-Cdn & Hospital |
| 410019 | Grants-Business-Contract-Cdn |
| 410025 | Grants-Universities-Ontario |
| 410026 | Foundations-Other |
| 410027 | Foundations-US |
| 410029 | Corporation-Contract-US |
| 410030 | Corporation-CDN |
| 410031 | Corporation-Contract-CDN |
| 410032 | Corporation-Contract-Foreign |
| 420000 | BUD - Fees |
| 420002 | Fees-Students |
| 420003 | Fees-Non-Credits |
| 420005 | Fees-Other |
| 420006 | Fees-Sch Bus Credit |
| 420007 | Fees-Tuition Credit Instruct |
| 420008 | Fees-Registration |
| 420009 | Fees-Appeals Revenue |
| 420011 | Fees-Program Internat. |
| 420012 | Fees-Continuous Regist |
| 420013 | Fees-Course Cost Recovery |
| 420014 | Fees-Fines Revenue |
| 420021 | Fees- Student Re-reads |
| 420022 | Fees-Program Registration |
| 420023 | Fees-Memberships |
| 420024 | Fees-Transcripts |
| 420025 | Fees-Application Fees |
| 420026 | Fees-Diplomas |
| 420027 | Fees-Photo Identification |
| 420028 | Fees-Conference |
| 420029 | Fees-Status Verification |
| 420031 | Fees-Misc. Calendar |
| 420032 | Fees-Letters of permission |
| 420033 | Fees-Music Lessons |
| 420034 | Fees-Deposit Forfeits |
| 425000 | BUD-Tuition |
| 425001 | Fees-Tuition |
| 425002 | Fees-Tuition Domestic |
| 425003 | Fees-Tuition International |
| 425999 | Bad Debt - Student |
| 430000 | BUD-Investment Income |
| 430001 | Investment Income |
| 430002 | Interest Received |
| 430003 | Interest Accrued |
| 430005 | Realized Gains/Losses |
| 430006 | Unrealized Gains/Losses |
| 430007 | Revenue US Exchange |
| 430008 | Bank Interest |
| 430010 | Endowment Interest Income |
| 430011 | Endowment Int Income-New Contr |
| 430012 | Endowment Income Adjustment |
| 440000 | BUD-Donations |
| 440001 | Revenue Donations |
| 440004 | Rev Donations Non Receiptable |
| 440005 | Giftd-Grants (QRS) |
| 440006 | Endowment Expendable donations |
| 450000 | BUD-Sales & Service |
| 450001 | Revenue-Residences |
| 450002 | Rev: Ancillaries Sales Service |
| 450004 | Misc:Rents |
| 450005 | Misc:Revenue Athletics |
| 450006 | Housing Rentals |
| 450007 | Locker Rentals |
| 450008 | Room Rentals |
| 450009 | Sale of Electricity |
| 450010 | Sale of Steam |
| 450012 | Conference Food Revenue |
| 450013 | Conference Accommodation Reven |
| 450014 | Non-Conference Accommodation Rev |
| 450015 | Non-Conference Food Revenue |
| 450016 | Licensed Event Revenues |
| 450017 | Listing Service Revenues |
| 450018 | Coordination Fees Revenue |
| 450019 | Subcontractor Revenue |
| 450020 | Printing Revenue - External |
| 450021 | Dry Cleaning Revenue |
| 450022 | Subscription Revenue |
| 450023 | Ticket Revenue |
| 450024 | Revenue: Meal Plans |
| 450025 | Parking Revenue |
| 450100 | BUD-Internal Sales & Serv Rev |
| 450101 | Internal - Sales & Services Rev |
| 460000 | BUD-Other Revenue |
| 460001 | Revenue Misc |
| 460002 | Misc:Fines |
| 460003 | Misc:Ceiling Pmts Medicine |
| 460004 | Misc:Fees |
| 460005 | Revenue Casual |
| 460006 | Revenue Receipts |
| 460008 | Advertising Revenue |
| 460009 | Sponsorship Revenue |
| 460010 | Fundraising Revenue |
| 460012 | QTC Budget Offset |
| 460013 | Concert Gates |
| 460015 | Other Interest Revenue |
| 460016 | Gain/Loss - Sale Capital Asset |
| 460017 | RBC Fixed Swap Income |
| 470001 | DCC Amortization |
| 480000 | BUD-Revenue Transfers |
| 480001 | Revenue University Funds |
| 480003 | PPS Admin Revenue |
| 490000 | BUD-External Cost Recoveries |
| 490009 | External Salary Recovery |
| 490010 | External Cost Recovery - Rev |
| 490011 | KGH Recovery |
The following Account IDs in the 500000 series are used to code various types of salary and related expenses, from regular academic and admin salaries to honorariums and student, casual and overtime salaries.
| Account | Description |
|---|---|
| 501100 | BUD-Regular Academic Salaries |
| 501101 | Regular Academic Salaries |
| 501102 | Research Stipends |
| 501103 | Academic - Overload Teaching |
| 501104 | ICR-Regular Academic Salaries |
| 501300 | BUD-Librarians & Archivists |
| 501301 | Librarians & Archivists |
| 501302 | ICR-Librarians and Archivists |
| 501600 | BUD-Continuing Adjuncts |
| 501601 | Continuing Adjuncts |
| 501602 | Cont. Adj. - Overload Teaching |
| 501603 | Cont Adj-Overload-Non-Teach |
| 501604 | ICR-Continuing Adjuncts |
| 501700 | BUD-Term Adjuncts (w/benefits) |
| 501702 | Term Adjuncts |
| 501703 | Term Adjuncts (Initial Group) |
| 501704 | Term Adjuncts - Overload Teach |
| 501705 | ICR-Term Adjuncts (w/benefits) |
| 501800 | BUD-Term Adjuncts (w/o benefit) |
| 501801 | Adjuncts w/o Bene & Overload |
| 501802 | Term Adj (w/o) - Overload Teach |
| 501803 | ICR-Term Adjuncts (w/o benefit) |
| 501821 | Academic Assistants |
| 501822 | ICR-Other Teaching |
| 502300 | BUD-Post Doc & non-stu fellows |
| 502301 | Post Doctoral Cdn |
| 502302 | Post Doctoral Foreign |
| 502303 | Non-Stu & Non-Post Dr Fellows |
| 502304 | ICR-Post Doc & non-stu fellows |
| 503000 | BUD-Admin Prof & Tech Salary |
| 503001 | Admin Prof & Tech Salary |
| 503002 | Admin Executive |
| 503003 | Employee - Speaker Fees |
| 503004 | ICR-Admin Prof and Tech Salary |
| 503101 | Admin Senior Admin |
| 503201 | Admin Professional |
| 503202 | Admin Assist - Clinician |
| 503301 | Admin Technical |
| 503401 | Admin Clerical |
| 503500 | BUD-Wages (KH&M, LIBT) |
| 503501 | Wages |
| 503502 | ICR-Wages (KH&M, LIBT) |
| 503900 | BUD-Casual & Overtime Salary |
| 503901 | ICR-Casual & Overtime Salary |
| 503996 | Summer Student |
| 503997 | Casual & Overtime Salary |
| 503998 | Overtime |
| 503999 | Casual |
| 504100 | BUD-Overload |
| 505000 | BUD-Students Research |
| 505001 | Bachelor’s Students - Cdn |
| 505002 | Bachelor’s Students - Foreign |
| 505003 | ICR-Students (Research) |
| 505101 | Master’s Students-Cdn |
| 505102 | Master’s Students - Foreign |
| 505103 | Master's STU-Fgn-RA-ITA |
| 505201 | Doctorate Students - Cdn |
| 505202 | Doctorate Students - Foreign |
| 505203 | Doctorate Students - Fgn - RITA |
| 506000 | BUD-Students (Teaching) |
| 506101 | Student Academic Assistants |
| 506102 | Grad TA:Undergrad Courses |
| 506103 | Undergrad TA:Undergrad Course |
| 506104 | Teaching Fellows:Undergrad |
| 506105 | Academic Assistant:Undergrad |
| 506106 | Teaching Fellows: Grad |
| 506107 | ICR-Students (Teaching) |
| 510000 | BUD-Clinical Members |
| 510001 | Regular Academic Sal - MET |
| 510002 | Regular Academic Sal - AFP |
| 510003 | ICR-Clinical Members |
| 550000 | BUD-Benefits |
| 550001 | Fringe Benefits |
| 550002 | PDF Grant Tax |
| 550003 | Grant Tax |
| 550004 | Benefit Grant Tax |
| 550005 | Worker Comp |
| 550006 | Teaching Super |
| 550007 | QPMIN Benefits Program |
| 550008 | Health Tax |
| 550009 | Medical Insurance |
| 550010 | Life Insurance |
| 550011 | CPP Pay |
| 550012 | EI Pay |
| 550013 | Dental Insurance |
| 550014 | UHIP |
| 550015 | Housing Allowance |
| 550016 | Child Care Benefit |
| 550017 | Tuition Benefit |
| 550018 | Maternity Top-Up Research |
| 550019 | Maternity Top-Up General |
| 550020 | Parental Top-Up Research |
| 550021 | Parental Top-Up General |
| 550022 | Offset Earnings |
| 550023 | Regular Academic - Benefits |
| 550024 | Post Doctoral Cdn - Benefits |
| 550025 | Post Doctoral For - Benefits |
| 550026 | Non-Stu/Non-Post Dr Fell - Ben |
| 550027 | Admin Prof & Tech - Benefits |
| 550028 | Casual - Benefits |
| 550029 | Bach Stu. Cdn. - Benefits |
| 550030 | Bach Stu. Foreign - Benefits |
| 550031 | Master's Stu. Cdn - Benefits |
| 550032 | Master's Stu. For - Benefits |
| 550033 | Doctorate Stu. Cdn. - Benefits |
| 550034 | Doctorate Stu. For. - Benefits |
| 550035 | Early Retirement Payout |
| 550036 | Self Funded Leave Payout |
| 550037 | Sick Leave 4 Weeks - Research |
| 550038 | Child Care Benefit - Research |
| 550039 | Tuition Benefit - Research |
| 550040 | Maternity Top Up - Affiliates |
| 550041 | Parental Top Up - Affiliates |
| 550042 | Tuition Benefit - Affiliates |
| 550043 | Child Care Benefit - Affiliates |
| 550044 | Benefits Rsrch - not allocated |
| 550045 | ICR-Benefits |
| 550046 | Maternity Top-up Post Doc |
| 550047 | Parental Top-up Post Doc |
| 570001 | Pension |
| 570002 | Additional Pension |
| 580001 | Employee Future Benefits |
| 590000 | BUD-One Time Payments |
| 590001 | One Time Salary Payments |
| 590002 | Honorariums |
| 590003 | Early Retirement Incentive Plan |
| 590005 | ICR-One Time Payments |
| 598000 | BUD-ICR Salary & Wages |
The following Account IDs in the 600000 series are used to code various types of expenditures, from office supplies, medical items and maintenance to professional fees, advertising, utilities and cost of goods sold.
| Account | Description | |
|---|---|---|
| 600000 | BUD-Office Supplies | |
| 600001 | Toner/Cartridge | |
| 600002 | Paper | |
| 600003 | ICR-Office Supplies | |
| 600005 | Letterhead /Envelopes | |
| 600006 | Non Library Purchased Books | |
| 600007 | Non Library Public/Subscrip | |
| 600008 | Water | |
| 600009 | Other Supplies | |
| 600010 | Business Cards | |
| 600011 | Posters | |
| 600012 | Brochures | |
| 600013 | Building/Office Signage | |
| 600014 | Forms | |
| 600015 | Computer Supplies (Disks) | |
| 600016 | Stationery | |
| 600017 | Non Library Licensing Fees | |
| 600018 | Art Exhibit Supplies | |
| 600019 | Training Materials | |
| 600901 | Royalties | |
| 600902 | Wardrobe Expenses | |
| 600903 | Theatrical Lighting & Accoustic | |
| 600904 | ICR-Production Expenses | |
| 601000 | BUD-Video Supplies | |
| 601001 | Audio Video | |
| 601002 | Batteries | |
| 601003 | Video And Multimedia Supplies | |
| 601004 | Electronic Shop Supplies | |
| 601005 | ICR-Video Supplies | |
| 601006 | Camera Supplies | |
| 601007 | Scantron Supplies | |
| 601008 | Audio Video - Bulbs | |
| 601009 | Audio Video - Tools | |
| 602000 | BUD-Lab Supplies | |
| 602001 | Chemicals Supplies | |
| 602002 | Glassware/Plasticware | |
| 602003 | Conservation Supplies | |
| 602004 | Herbarium Supplies | |
| 602005 | Green House Supplies | |
| 602006 | Workshop Supplies | |
| 602007 | Technical/Lab Supplies | |
| 602008 | Animal Care | |
| 602009 | Purchase Of Animals | |
| 602010 | Disposal Of Animals | |
| 602011 | Animal Care Supplies | |
| 602012 | Medical Supplies | |
| 602013 | Embalming Expenses | |
| 602014 | Burial Expenses | |
| 602015 | Animal Breeding | |
| 602017 | Occupational Health & Safety S | |
| 602018 | Animal Health Supplies | |
| 602019 | Veterinary Supplies | |
| 602020 | Animal Feed | |
| 602021 | Animal Bedding | |
| 602022 | Radioisotopes | |
| 602023 | Gases | |
| 602024 | Enzymes/Kits | |
| 602025 | Primers and Sequencing | |
| 602026 | Tissue Culture | |
| 602027 | X-Ray Film | |
| 602028 | Misc.Lab/Facility Supplies | |
| 602029 | Polished Thin Sections | |
| 602030 | ICR-Lab/Facility Supply | |
| 602031 | Bio Hazardous Materials | |
| 603000 | BUD-Research | |
| 603001 | Accountable Advance | |
| 603002 | Per Case Funding | |
| 603003 | CAUR-LEVY | |
| 603004 | Research Startup | |
| 603005 | Subject Payment | |
| 603007 | ICR-Research | |
| 604000 | BUD-Student Supplies | |
| 604001 | ID Cards/Badges | |
| 604002 | Honorary Gowns & Hoods | |
| 604003 | Diplomas, Tubes & Trays | |
| 604004 | Honorary Degree Supplies | |
| 604005 | Course Packages | |
| 604006 | Contest/Prizes/Medals | |
| 604007 | Student Handbook | |
| 604008 | Student Timetable | |
| 604009 | Student Calendar | |
| 604010 | Exam Booklets | |
| 604012 | Athletic Uniforms | |
| 604013 | Cases & Materials | |
| 604014 | Student Clothing | |
| 604015 | QMAT | |
| 604016 | Student Activities | |
| 604017 | Thesis Binding | |
| 604018 | Teaching Aids | |
| 604019 | Residence Programs | |
| 604020 | OSCE - Patient Training | |
| 604021 | OSCE - Patient Performance | |
| 604022 | ICR-Student Participant Supply | |
| 605000 | Goods for re-sale | |
| 605001 | COG - Souvenirs | |
| 605002 | COG-T-Shirts | |
| 605003 | COG - Food | |
| 605004 | COG- Frames | |
| 605007 | COG-Tartan Scarves | |
| 605009 | COG-License Plates | |
| 605017 | COG-Clothing | |
| 605018 | COG-Micro Store | |
| 605019 | ICR-Goods for re-sale | |
| 606000 | BUD-Printing Services | |
| 606001 | Printing/Photocopying | |
| 606002 | ICR-Printing Services | |
| 606003 | Publishing | |
| 606004 | Document Binding | |
| 606005 | Typesetting | |
| 606006 | Newsletter | |
| 606007 | Graphic Design | |
| 606008 | Catalogue | |
| 607000 | BUD-Telecom | |
| 607001 | Computing Charges | |
| 607002 | Telecom Equip/Network Serv | |
| 607003 | Telephones /Fax | |
| 607004 | Long Distance | |
| 607005 | Mobile Phone Change/Pagers | |
| 607006 | Conference Phones | |
| 607007 | Internet | |
| 607008 | Bridge Charges | |
| 607009 | Line Charges | |
| 607010 | ISDN | |
| 607011 | IP VPN | |
| 607012 | Data Storage | |
| 607013 | Desktop Support | |
| 607014 | TeleConference | |
| 607015 | ICR-Telecom | |
| 608000 | BUD-Postage & Courier | |
| 608001 | Postage | |
| 608002 | Courier | |
| 608003 | Shipping & Delivery | |
| 608004 | Brokerage Fees | |
| 608005 | Foreign Purchase GST Assess | |
| 608006 | ICR-Postage & Courier | |
| 609000 | BUD-Marketing & Advertising | |
| 609001 | Advertising | |
| 609002 | Newspaper Advertising | |
| 609003 | Magazine Advertising | |
| 609004 | Radio Advertising | |
| 609005 | Marketing | |
| 609006 | Marketing-Brochures | |
| 609007 | Marketing-Direct Mail | |
| 609008 | Marketing-Mass Email | |
| 609009 | Marketing-Sponsorship | |
| 609010 | Online/virtual advertising | |
| 609011 | Ad Production | |
| 609012 | TV Advertising | |
| 609013 | Internet Advertising | |
| 609014 | Media Conference | |
| 609015 | ICR-Advertising | |
| 612000 | BUD-Furn & Eqip Non-Capital | |
| 612001 | Computer Purchases | |
| 612002 | Computer Software And Licenses | |
| 612003 | Computer Upgrade | |
| 612004 | Equipment Purchases | |
| 612005 | Equipment Upgrade | |
| 612006 | Furniture & Appliances | |
| 612007 | Lab Equip Purchase | |
| 612008 | Security Equip Purch | |
| 612009 | Video Conf Equip Purch | |
| 612010 | Janitorial Equip Purch | |
| 612011 | Field Equip Purch | |
| 612012 | Vehicle Purch | |
| 612013 | Art Purchases | |
| 612014 | ITS Stores Expense | |
| 612015 | Athletic Equipment <$10,000 | |
| 612016 | ICR-Furn & Equip Non-Capital | |
| 613000 | BUD-Library Purchases | |
| 613001 | Library-Books | |
| 613002 | Library-Periodicals | |
| 613003 | Library-Binding | |
| 613004 | Library - Audio Visual | |
| 613005 | Library - Software | |
| 613006 | Library-Government Documents | |
| 613007 | Library -Lesson Resources | |
| 613008 | Library-Microforms | |
| 613009 | Print Materials-Regular Rebate | |
| 613010 | Print Materials-Federal Rebate | |
| 613011 | ICR-Library Purchases | |
| 613021 | Library -Electronic Resources | |
| 613022 | Library-Electronic Books | |
| 613023 | Library-Electronic Governt Doc | |
| 613024 | Library-Electronic Periodicals | |
| 613025 | Library-Elect Abstracts/Index | |
| 613026 | Library-Electronic Databases | |
| 613030 | Library-Interlibrary Loan | |
| 614000 | BUD-Furn & Equip Capitalized | |
| 614001 | Computer Purchases >$10,000 | |
| 614002 | Equipment Purchases >$10,000 | |
| 614003 | Furniture & Appliances>$10,000 | |
| 614004 | Lab Equip Purchase >$10,000 | |
| 614005 | Security Equip Purch>$10,000 | |
| 614006 | ICR-Furn & Equip Capitalized | |
| 615000 | BUD-Furniture & Equip Lease | |
| 615001 | Equipment Rental/Lease | |
| 615002 | Computer Rental/Lease | |
| 615003 | Photocopier Rental/Lease | |
| 615004 | Vehicle Lease | |
| 615005 | ICR-Furn & Equip Lease | |
| 616000 | BUD-Equip Maintenances | |
| 616001 | Computer Maintenance | |
| 616002 | Equipment Maintenance | |
| 616003 | Vehicle Maintenance | |
| 616004 | Boat Maintenance | |
| 616005 | Appliance & Furniture Maint. | |
| 616006 | Warranties | |
| 616007 | Elevator Maintenance | |
| 616008 | ICR-Equip Maintenances | |
| 623000 | BUD-Contracted Services | |
| 623001 | External Contract Serv | |
| 623002 | Waste Collection Serv | |
| 623003 | Custodial Services | |
| 623004 | Sub-Contractors Services | |
| 623005 | Shredding Services | |
| 623006 | Outsourced Installations | |
| 623007 | Pathology Review Services | |
| 623008 | Lab Services | |
| 623009 | Service Contracts | |
| 623010 | Security Services | |
| 623011 | Moving Contracted Service | |
| 623012 | File Storage Services | |
| 623013 | Photography Services | |
| 623014 | Joint Secretaries | |
| 623015 | Market Research Services | |
| 623016 | Media Agency Fees | |
| 623017 | Room Coordination Fees | |
| 623018 | Laundry Fees | |
| 623019 | Translation Services | |
| 623020 | Gas Line Contract | |
| 623021 | Snow Removal Contracts | |
| 623022 | ICR-Contracted Services | |
| 624000 | BUD-Capital Services | |
| 624001 | Permits & Fees | |
| 624002 | Architect Fees | |
| 624003 | Construction Management Fees | |
| 624004 | Survey Fees | |
| 624005 | Testing Inspection Fees | |
| 624006 | Envelope Review Fees | |
| 624007 | Cost Consultant Fees | |
| 624008 | Commissioning | |
| 624009 | Property Selling Costs | |
| 624010 | ICR-Capital Services | |
| 624500 | BUD-Capital Tendered Costs | |
| 624501 | Construction | |
| 624502 | Voice / Data Communications | |
| 624503 | Fire Alarm System | |
| 624504 | Signage | |
| 624505 | Security System | |
| 624506 | Designated Substances | |
| 624507 | Site Services | |
| 624508 | ICR-Capital Tendered Costs | |
| 625000 | BUD-Professional Services | |
| 625001 | Professional Services | |
| 625002 | Legal Fees | |
| 625003 | Audit Fees | |
| 625004 | Speaker Fees | |
| 625005 | Network Consultants Fees | |
| 625006 | Facilitators/Coach Fees | |
| 625007 | Consulting Fees | |
| 625008 | Faculty Corporation Fees | |
| 625009 | Medical Services | |
| 625010 | Creative Artists | |
| 625011 | ICR-Professional Services | |
| 625501 | Non-GFT Clinical Fees | |
| 625502 | Non-GFT Corporate Fees | |
| 625503 | Corporate Shadow Billing Fee | |
| 625551 | GFT Clinic Shadow Billing Fee | |
| 625552 | Investment Services | |
| 625600 | BUD-Professional Serv Clinical | |
| 625601 | GFT Clinical Fees | |
| 625602 | GFT Faculty Corporation Fees | |
| 625603 | GFT Clinical - Shadbil FlowThr | |
| 625604 | Non-GFT Clinical - Adj/Locum | |
| 625605 | Clinical Perceptors | |
| 625606 | ICR-Prof Serv Clinical | |
| 630000 | BUD-Student Assistance | |
| 630001 | Scholarship & Bursaries | |
| 630002 | ICR-Student Assistance | |
| 631001 | Schol & Burs funding transfer | |
| 640000 | BUD-Travel | |
| 640001 | Travel | |
| 640002 | Travel Advances | |
| 640003 | Air Fare | |
| 640004 | Rail Transportation | |
| 640005 | Rental Cars - Travel | |
| 640006 | Mileage | |
| 640007 | Other Transportation | |
| 640008 | Taxi And Limo Transportation | |
| 640009 | Accommodations | |
| 640010 | Other Accommodation Expense | |
| 640011 | Guest Hosting | |
| 640012 | Travel Meals | |
| 640013 | Field Travel | |
| 640014 | Visitor Travel | |
| 640015 | Parking | |
| 640016 | Sundry Expenses | |
| 640017 | Rental Bus & Vans - Travel | |
| 640018 | Fuel - Travel | |
| 640019 | ICR-Travel | |
| 641000 | BUD-Misc Expenses | |
| 641001 | Dept Food Purchase | |
| 641002 | Dept Catering | |
| 641003 | Dept Accommodation | |
| 641004 | Hall Or Space Rentals | |
| 641005 | Membership | |
| 641006 | Moving Allowances | |
| 641007 | Registration/Seminars | |
| 641008 | Visiting Lecturer | |
| 641009 | Staff Training | |
| 641010 | Parking Permits | |
| 641011 | Work Clothing And Footwear | |
| 641012 | Professional Expense Allowance | |
| 641013 | Rent | |
| 641014 | Entertainment | |
| 641015 | Sponsorship | |
| 641016 | Internal Conference Costs | |
| 641017 | Misc Expenses | |
| 641018 | Misc Program Costs | |
| 641020 | Annuities | |
| 641021 | ICR-Misc Expenses | |
| 641022 | IRCC Employer Compliance Fee | |
| 650000 | BUD-Utilities | |
| 650001 | Utilities | |
| 650002 | Utilities - Water | |
| 650003 | Utilities - Gas | |
| 650004 | Utilities-Fuel Oil | |
| 650005 | Utilities-Sewage | |
| 650007 | Utilities-Steam | |
| 650008 | Utilities-Elect Substation | |
| 650009 | Utilities-Electrical | |
| 650010 | ICR-Utilities | |
| 651000 | BUD-Insurance & Taxes | |
| 651001 | Insurance | |
| 651002 | Taxes | |
| 651003 | Municipal Taxes | |
| 651004 | Levies | |
| 651005 | ICR-Insurance & Taxes | |
| 660000 | BUD-Renovations & Alterations | |
| 660001 | Repairs And Alteration | |
| 660002 | Maintenance | |
| 660003 | Small PPS Repairs | |
| 660004 | Grounds Maintenance | |
| 660005 | Clear Site -Landscaping | |
| 660006 | Grass,Snow,Driveway,Fencing | |
| 660007 | Tendered Costs | |
| 660008 | Cost Of Work | |
| 660009 | Physical Plant Expense | |
| 660011 | Athletics Gym Maintenance | |
| 660012 | Athletics Courts Maintenance | |
| 660014 | Tools | |
| 660015 | Painting & Decorating | |
| 660016 | Janitorial Supplies | |
| 660017 | Animal Care Cleaning Supplies | |
| 660018 | Vacancy Costs | |
| 660019 | ICR-Renovations & Alterations | |
| 660020 | PPS Ops - Contracted Services | |
| 660021 | Custodial | |
| 660022 | PPS Parts & Supplies | |
| 680000 | BUD-Amortization | |
| 680001 | Amortization | |
| 690000 | BUD-Property Acquisitions | |
| 690001 | Property Acquisitions | |
| 691000 | BUD-Interest & Bank Fees | |
| 691001 | Interest on Long-Term Debt | |
| 691002 | Interest Charges | |
| 691003 | Bank Fees | |
| 691004 | Credit Card Fees | |
| 691005 | Bad Debt Expense | |
| 691006 | Service Charges | |
| 691007 | Internal Loan Repayments | |
| 691008 | Internal Interest Expense | |
| 691009 | RBC Floating Swap Expense | |
| 691010 | ICR-Interest & Bank Fees | |
| 692000 | BUD-Contingency | |
| 692001 | Contingency | |
| 693000 | BUD-Overhead | |
| 693001 | Overhead | |
| 693002 | Internal Dividends | |
| 698000 | BUD-ICR Non-Salary | |
| 699000 | BUD-Grants & Contributions | |
| 699005 | Grants, Contributions | |
| 699800 | BUD-Research Budget | Budget Use Only |
| 699801 | Research Project Budget | |
| 699900 | BUD-Res In-Kind | Budget Use Only |
| 699901 | Res InKind - Equipment Rev | Research Accounting Use Only |
| 699902 | Res InKind - Computer Rev | Research Accounting Use Only |
| 699903 | Res InKind - Software Rev | Research Accounting Use Only |
| 699904 | Res InKind - Components Rev | Research Accounting Use Only |
| 699905 | Res InKind - Warranties Rev | Research Accounting Use Only |
| 699906 | Res InKind - Construction Ren Ren | Research Accounting Use Only |
| 699907 | Res InKind - Training Rev | Research Accounting Use Only |
| 699908 | Res InKind - Personelle Rev | Research Accounting Use Only |
| 699951 | Res InKind - Equipment Exp | Research Accounting Use Only |
| 699952 | Res InKind - Computer Exp | Research Accounting Use Only |
| 699953 | Res InKind - Software Exp | Research Accounting Use Only |
| 699954 | Res InKind - Components Exp | Research Accounting Use Only |
| 699955 | Res InKind - Warranties Exp | Research Accounting Use Only |
| 699956 | Res InKind - Construction Ren Exp | Research Accounting Use Only |
| 699957 | Res InKind - Training Exp | Research Accounting Use Only |
| 699958 | Res InKind - Personelle Exp | Research Accounting Use Only |
The following Account IDs in the 900000 series are used to allocate budget between departments or divisions.
| Account | Description |
|---|---|
| 931400 | BUD-Dept-Dept in-yr OTO alloc |
| 931401 | Dept-Dept in-yr OTO alloc |
| 941100 | BUD-FacDiv-Dept initial OTO alloc |
| 941101 | FacDiv-Dept initial OTO alloc |
| 941450 | BUD-FacDiv-Dept in-yr OTO alloc |
| 941451 | FacDiv-Dept in-yr OTO alloc |
| 950100 | BUD-FacDiv-Dept initial base alloc |
| 950101 | FacDiv-Dept initial base alloc |
| 950450 | BUD-FacDiv-Dept in-yr base alloc |
| 950451 | FacDiv-Dept in-yr base alloc |
| 951400 | BUD-FacDiv-FacDiv in-yr OTO alloc |
| 951401 | FacDiv-FacDiv in-yr OTO alloc |
| 990100 | BUD-Centr-FacDiv initial base alloc |
| 990101 | Centr-FacDiv initial base alloc |
| 990400 | BUD-Centr-FacDiv in-yr base alloc |
| 990401 | Centr-FacDiv in-yr base alloc |
| 990440 | BUD-Centr-FacDiv in-yr base sal alloc |
| 990441 | Centr-Dept in-yr base sal alloc |
| 991100 | BUD-Centr-FacDiv initial OTO alloc |
| 991101 | Centr-FacDiv initial OTO alloc |
| 991400 | BUD-Centr-FacDiv in-yr OTO alloc |
| 991401 | Centr-FacDiv in-yr OTO alloc |
The following Account ID is used to allocate carryforwards between departments.
| Account | Description |
|---|---|
| 900011 | Carryforward Allocation |
This memo is to offer clarification about the appropriate use of account groups 612xxx and 614xxx. This application is intended for transactions originating and being recorded within Operating, Ancillary, Research, Trust and Endowment Funds.
Account group 614xxx has been created to aid in the preparation of financial statements at year-end. This group of accounts helps to identify purchases of items to be recorded as capital assets for financial reporting purposes opposed to those recorded through 612xxx accounts which remain as expenses.
614xxx accounts are intended to record purchases of separate identifiable pieces of furniture and/or equipment costing in total greater than $10,000 that have a useful life in excess of one year. This criterion is to be applied to each single item purchased and not intended to capture aggregate costs in excess of $10,000 for invoices with multiple items or volumes of equipment/furniture. Account group 612xxx for non-capital furniture and equipment purchases exist for recording these items.
Please review the following examples. If any further questions or clarification is needed, please contact Financial Reporting at financial.reporting@queensu.ca
Example 1
A generator is purchased that will be used for multiple years with a total cost of $15,000. This item would be recorded within the appropriate 614xxx account because it has a useful life greater than one year and cost exceeding $10,000. If the item will only have a useful life of less than one year, this item should be recorded within a 612xxx account.
If under this scenario, the generator cost was $9,000, regardless of whether the useful life extended beyond one year, the purchase should be recorded utilizing the appropriate 612xxx account.
Example 2
A motorized machine is purchased that will be utilized for multiple years. The machine is invoiced (either on the same invoice or two separate invoices) where the machine body is a separate listed item valued at 3,000 and the related motor is valued at 8,000. The body and motor needs to be combined to achieve the desired function of the machine and therefore together represent a single identifiable piece of equipment with a total cost of $11,000. As such, this purchase would be recorded utilizing the appropriate 614xxx account.
Example 3
An invoice is received for multiple items. Listed as purchased items are 250 chairs valued at $50 a unit and 20 desks with a unit price of $100. The subtotal of the invoice is $14,500. The items will be used for multiple years. Although, the invoice is over the $10,000 threshold and the items will be utilized for a number of years, the items purchased are all each separate pieces of identifiable furniture with either a $50 or $100 unit value. As such, the appropriate 612xxx account should be utilized.
Example 4
A computer server is purchased that will be used for multiple years. The total quoted price is given as $20,000. Based on payment terms, 25% is due up front with the remaining due upon delivery. The first invoice is received for the $5,000 down payment. Since the total purchase meets the criteria for utilizing the 614xxx account group, usage extends beyond one year and cost is greater than $10,000, the down payment should be recorded within the appropriate 614xxx account so that when the remaining invoice is billed and recorded, the total cost is recorded within the same account.
Objective
Determine appropriate level of detail to which travel expenses should be coded, both to meet ongoing business monitoring needs and to support data mining for procurement to negotiate favorable rates for the University.
Discussion
-
Because most travel expenses are reimbursements to individuals, information on amounts paid to vendors (i.e. airlines or hotel chains) is not easily determinable, regardless of what account expenditures are coded to
-
Working group participants agreed that not all business units felt coding to a detailed level provided more useful information
-
Requiring travel expenses to be coded to detailed account codes would increase resources required for data entry of accounts payable
-
If the travel expense module within Peoplesoft is implemented, individuals may be required to break out travel expenses to a more granular level of detail on their electronic claim forms
Conclusion
Travel expenses paid directly to vendors (such as airfare, hotel costs, etc.) should be coded at the detailed travel expense level. Travel expense account numbers are presented below for ease of reference.
| Air Fare | 640003 |
| Rail Transportation | 640004 |
| Rental Cars - Travel | 640005 |
| Mileage | 640006 |
| Other Transportation | 640007 |
| Taxi and Limo Transportation | 640008 |
| Accommodations | 640009 |
| Other Accommodation Expense | 640010 |
| Guest Housing | 640011 |
| Meals | 640012 |
| Field Travel | 640013 |
| Visitor Travel | 640014 |
| Parking | 640015 |
| Sundry Expenses | 640016 |
In general, travel expenses paid to individuals through travel reimbursements should be coded to the generic travel account (640001). Business units wishing to track travel at a more detailed level may continue to do so.