UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Type of Entries
Postage, Courier,
Freight
7021
Postage
Costs of stamps and other mailing charges.
7024
Freight In
7025
7026
Freight Out
Freight Charges
(Bookstore only) Freight on incoming
purchases.
(Bookstore only) Freight on returns.
This account is used to track freight
charges on incoming or outgoing packages
(such as couriers).
Office Supplies
These accounts are used to record the
purchase of items for general office
consumption.
7001
Unallocated MasterCard Transactions
7038
7039
Enviro Deposit
Supplies - Convenience Store
7041
Supplies - General
7042
Supplies - Paper
7043
7044
Supplies - Stationery
Supplies - Printing
7045
Supplies - Archives
7046
Supplies - Computer/Printer/Fax
7047
7048
Supplies - Photocopier Usage
Supplies - Field Education
7049
Archives - Media Reformatting
7050
Supplies - Accommodation Services
7255
Supplies - Library
Clearing account for the procurement card
for transactions that have not been
reconciled by the cardholder. This account
should always be zero, if balances are
remaining the budget holder will be
contacted by Finance.
Cost of supplies used in the convenience
store (plastic ware, paper cups, etc.)
Cost of supplies used for administrative
purposes.
Cost of all paper excluding photocopier
paper.
Cost of letterhead, envelopes, etc.
Expenses relating to the printing of forms,
brochures and business cards.
Expenses related to the preparation of
materials for the archives.
Cost of screen cleaner, toner, ribbons and
other consumable computer and printer
supplies, such as data cartridges, disks or
tapes. NOT to be used to record the costs
of fixing or upgrading computers or printers.
Cost of photocopying.
Costs associated with the preparation of
materials and purchases of supplies for
field education purposes.
Expenses related to the reformatting of
antiquated media
Expenses related to the provision of
accommodation in the residence buildings
such as dish soap, hand soap, etc.
Costs of purchasing supplies specific to
library functions.
Page 1
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Vehicle Repair,
Maintenance,
Operation
The following accounts are used to record
expenses related to UNBC mobile equipment.
Includes all licensed and unlicensed motorized
vehicles (cars, trucks, vans, ATV's, boats,
forklifts), non-motorized vehicles (trailers,
campers, etc) and vehicle equipment (motors,
etc).
Type of Entries
7061
Vehicle Maintenance
Costs associated with regular maintenance
costs, like oil changes and tune-ups.
7062
7063
7064
7065
7066
Vehicle Fuel
Vehicle Damage
Vehicle Repair
Bulk Diesel Fuel
Propane Fuel
Fuel expenses for fleet vehicles.
Costs associated with body work.
Costs associated with major repairs.
Waste Management
7081
7082
7083
7084
7085
7086
The following accounts are used to record the
removal of waste materials from the campus.
Waste Removal - Biohazard
Waste Removal - Chemical
Waste Removal - Radioactive
Waste Removal - Recycle
Waste Removal - Regular
Waste Removal - Gross Anatomy
Health and Safety
7101
Safety Supplies
Cost of health and safety items (eg. hard
hats, respirators, first aid supplies).
Cost of external safety inspections of
equipment such as fire extinguishers.
Cost of safety training courses (eg. first aid;
fire safety).
7102
Equipment Inspection
7103
Safety Training
7104
7105
7106
7107
7108
7109
Emergency Medical Transportation
First Aid Supplies - Oxygen
Fire Extinguishers
Emergency Response Planning
Criminal Record Checks
Supplies - Medical
Page 2
Cost of extinguishers and recharges.
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Equipment
Maintenance
These accounts are used to record the
expense of maintaining University owned
equipment.
7121
Equipment Maintenance - Computer
7125
Equipment Maintenance - Photocopier
7127
Equipment Maintenance - Scientific
7128
Equipment Maintenance - Printers
7130
Equipment Maintenance - Fax Machines
7131
Equipment Maintenance - Miscellaneous
7132
Equipment Maintenance - Audio Visual
7133
Equipment Maintenance - Research
Type of Entries
Costs associated with the ongoing
maintenance of computers. Include the
costs of service calls and replacement
parts. Do NOT include parts purchased to
upgrade a system (such as a new
motherboard, more RAM), these should be
recorded as minor capital.
Costs associated with the ongoing
maintenance of photocopiers.
Costs associated with the ongoing
maintenance of scientific equipment such
as autoclaves, microscopes, etc.
Costs associated with the ongoing
maintenance of printers and scanners.
Costs associated with the ongoing
maintenance of fax machines.
Expenses
related
to
the
ongoing
maintenance or repair of other equipment.
Costs associated with the ongoing
maintenance of audio visual equipment.
Costs associated with the ongoing
maintenance of equipment used in the field
for research such as chainsaws, weapons,
data loggers, GPS units.
Travel - Non-employee These accounts are used to record the costs of
travel expenses paid by UNBC for individuals
who are not employees of the institution.
7151
Travel - Students/Speakers/Lecturers
7152
Field Education Travel
7153
Team Travel
7154
7569
Athletic Registration Fees
Non-employee Travel
Page 3
To record the cost of travel for speakers or
lecturers and in cases where student travel
is being paid for or sponsored by a
programme.
Travel costs associated with teaching
students in the field such as van rental.
Associated faculty travel costs should be
recorded in account 7917.
Travel costs associated with athletic team
travel, players only.
Tournament fees for athletic teams.
To be used where a programme or
department is paying for the travel of a third
party to attend a meeting or conference on
behalf of the University.
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Taxes, Duties,
Licenses
These accounts are used to record the costs of
copyrights and other legalities.
7161
Licenses & Permits
7162
Software Licensing
7163
Copyrights
7164
B.C. Online Search Charges
7165
Grants-in-lieu
7166
Property Taxes
Type of Entries
Costs such as operating permits, building
permits, gun licenses, etc.
Used to record the costs of licensing
software products for continued authorized
use.
Used to record the copyright fees related to
photocopying.
For use by Parking Services to record the
costs of license plate searches.
Used to record payment of the annual grant
to the City of Prince George.
To record annual property taxes.
Advertisements &
Promotions
7181
Advertising & Promotion
7182
Donations
7183
Contributions
Costs of ads (newspaper, print media,
radio, television) to promote University
activities or programs. Costs associated
with personnel recruitment advertising are
to be recorded in account 7924.
Donations to other non-profit ventures.
Usually used by executive offices only.
Contributions to conferences and meetings.
Meetings & Events
7201
Meeting Expense
Costs to be included here are room rentals
and food service. Supplies and photocopy
charges
associated
with
material
preparation for the meeting should NOT be
included in this account.
All additional costs associated with
conducting special events such as room
rental, food service, stage rental, band
rental, public address systems. Printing,
supplies and advertising charges should
NOT be included in this account.
7203
Event Expense
7204
Honorariums
To record honorariums paid to non-UNBC
employees. This includes guest lecturers
or speakers. Any travel allowances paid
should be recorded in account 7151.
7205
Event Expense - Field Education
Costs associated with teaching students in
the field. Please note that travel costs for
students should be recorded in account
7152 and travel costs for faculty should be
recorded in account 7917.
Page 4
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Type of Entries
Books, Publications,
Subscriptions
7221
Interlibrary Loan Charges
7222
Printing & Publication Expense
7223
Blueprint & Photo Expense
7224
Subscriptions
7225
Books & Publications
7226
Audio Visual Aids/Teaching Materials
7227
University Memberships
7228
Electronic Acquisitions
7250
Bookbinding Expense
Live Research
Specimens
7231
7232
7239
Fee charged by the library for the use of the
interlibrary loan service.
Costs of preparing and printing ongoing
University publications (eg. calendar).
Cost of developing photographs and
purchasing film and blueprint materials.
Cost of subscribing to magazines and
periodicals for general departmental use.
Costs of purchasing reference books and
other one time publications.
Purchase of materials used to facilitate
academic instruction (overheads, chalk).
Non-professional university membership
fees. Eg. A.U.C.C. membership fees
where the "member" is the University (or a
department of the University).
Costs for electronic acquisitions in the
library.
Costs for thesis binding.
These accounts are used to record the
purchase and care of live specimens for use in
research and teaching.
Rodents
Fish
Research Animal Care
Costs for care such as vet bills and
nutrition.
Materials & Supplies These accounts are for recording the purchase
of consumables.
7241
7242
7243
Lab Supplies - Chemicals
Lab Supplies - Coat Rentals
Lab Supplies - Glassware/Consumables
7244
7245
Lab Supplies - Industrial Gases
Lab Supplies - Other
7246
7247
GIS Lab Services
Research Supplies
7248
7249
Fitness Centre Supplies
Uniforms/Coveralls
7251
7252
7253
Linen
Dendrology Lab Services
External Lab Services
7254
7256
7257
Research Supplies - Data
Laboratory Charges
CATI Lab Services
Chemicals only.
Lab coat rental.
Glassware (e.g. beakers) and other
miscellaneous science supplies (e.g. tubing
and pipettes).
Gas cylinder rentals and fills.
Miscellaneous lab supplies (filters, testing
paper, etc) and stock purchased for use in
the greenhouse. NOT to include purchases
for goods best described as equipment.
Supplies used in the field such as rope,
shovels, tarps, flag tape, etc.
Purchase of supplies for fitness centre.
Costs of cleaning and repair for uniforms
and coveralls.
Cost of replacement for housing linens.
Laboratory services from suppliers external
to UNBC.
Other internal laboratory charges.
Page 5
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
7258
Description
SSRL - Services
Page 6
Type of Entries
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Planning &
Development
These accounts are used to record meeting
costs and other expenses related to the
following activities.
7261
7262
7263
Other Costs &
Charges
Type of Entries
Course Development
Programme Development
Strategic Planning
Such as 5 year capital plan, academic
visioning initiative.
These accounts are used by Accounting
Services to record the costs of conducting
business.
7271
7272
7273
Bank Service Charge
Discounts Lost
Bad Debt Expense
Bank fees for providing general services.
Vendor discounts not taken.
Cost of uncollectable accounts receivable.
7274
Unrealized Gains/Losses
7275
Cash - Over/Short
7276
Overhead Charge/Recovery
7277
7278
Exchange Gain/Loss
Insurance
Unrealized gains or losses incurred on
University investments in commercial
paper.
Cash discrepancies in petty cash funds and
tills.
Administration fees incurred by BCFCSN
and other contract grant holders.
Exchange difference on foreign currency.
Costs of insuring University property and
providing business coverage on personal
vehicles.
7286
Gain/Loss on Asset Disposal
Miscellaneous
Expenses
Other expenses
categories.
not
included
7281
7282
7283
7284
Internet Service Provider Charges
Laundry
Interdepartmental Admin O/H
Miscellaneous Expenses
7285
7287
Towing Expense
Recognition and Remembrance
Page 7
in
other
Cleaning of uniforms, towels, linens, etc.
This account is available only for budgeting
purposes. Please contact Finance for
assistance in determining an appropriate
account code.
Costs for sending flowers, cards, gifts for
guest speakers, etc.
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Minor Equipment Non-capital
These accounts record the purchase of nonconsumable, non-capital assets.
Assets
recorded here will have an individual value of
less than $1,000.
7311
7312
Furnishings
Office Equipment
7313
7314
Computer Software
Computer Equipment
7315
7316
Printers/Scanners
Equipment - Other
7317
Research Equipment
7318
7319
Small Tools
Audio Visual Equipment
7320
Communication Equipment
7321
Photography Equipment
7322
Scientific Equipment
COGS Bookstore/Copy
Services
7411
7412
7413
7414
7415
7416
7417
7418
7419
7420
7421
7422
7423
7525
7526
Type of Entries
Items such as chairs and bookshelves.
Items such as calculators, label makers
and transcribers.
Single use software.
Items such as keyboards or mice, or
upgrades such as RAM.
Small printers and/or scanners.
All equipment that does not fit in other
categories. Do NOT include consumable
items, please see accounts listed under
"Materials and Supplies".
Items such as chain saws, weapons, data
loggers, GPS, etc used in the field for
research. Do NOT include consumable
items, please see accounts listed under
"Materials and Supplies".
Power tools and other small tools.
Items such as speakers, microphones and
projectors.
Items such as telephones, pagers,
blackberrys, radios.
Items such as cameras, lenses, video
equipment.
Items such as burners, small refrigerators,
etc. Do NOT include consumable items,
please see accounts listed under "Materials
and Supplies".
These accounts are used by the Bookstore and
Copy Services only to record the cost of goods
sold.
COGS - Text New
COGS - Text Used
COGS - Trade
COGS - General Merchandise
COGS - Services
COGS - Inventory Obsolescence
COGS - Inventory Loss
COGS - Restocking Fee
COGS - Freight In Text
COGS - Freight Out Text
COGS - Freight Out Web
COGS - Paper
COGS - Image Charges
COGS - Regalia Rental - Service
COGS - Regalia Rental - Maintenance
Page 8
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
COGS - Central Stores These accounts are used by Central Stores
only to record the cost of goods sold:
7431
7432
7433
7434
7435
COGS - Letterhead
COGS - Toner
COGS - Student Labs
COGS - Postage
COGS - Business Reply
These
accounts
are
used
by
COGS Telecommunications Telecommunications only to record the cost of
goods sold:
7438
7439
7441
7442
7443
7444
7445
7446
7447
7448
7449
COGS - Laboratory
7450
COGS - Calling Cards
COGS - Toll Free Service
COGS - Mobile Communications
COGS - Telephone Rental & Service
COGS - Telephone/Fax Long Distance
COGS - Moves/Adds/Changes
COGS - PRI/Trunk Lines
COGS - Audioconferencing
COGS - Videoconferencing
COGS - Facsimile Rental & Service
COGS - Regional BRI
These accounts are used by the Labs only to
record the cost of goods sold:
COGS - Lab Supplies
C.O.G.S. - Conference These accounts are used by Conference
Services and the Fitness Centre only to record
/ Fitness
the cost of goods sold.
7424
7466
7467
7468
7469
7471
7472
7473
7474
7475
7476
7477
7478
7479
7480
7481
7482
7483
7484
7485
7486
COGS - Event Insurance
COGS - NSC Concession
COGS - Facilities Rental
COGS - Booth Rental
COGS - Equipment Rental
COGS - A/V Rental
COGS - A/V Repair
COGS - A/V Production
COGS - Food/Liquor
COGS - Personnel
COGS - Janitor Services
COGS - Copy Services
COGS - Parking Services
COGS - Building Maintenance
COGS - General Merchandise
COGS - Laundry
COGS - Cleaning Supplies
COGS - SOCAN Fees
COGS - Conference Management
COGS - Client Disbursements
COGS - Course Fees
Page 9
Type of Entries
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Type of Entries
Occupancy Rental,
Lease, Maintenance
7511
7512
Occupancy Lease
Maintenance Chargeback
7513
Gymnasium Rental
Equipment Rental
Rental charges for off-campus facilities.
Departmental chargeback to allocate the
cost of maintaining University facilities.
Rental charges for off-campus gym.
These accounts record the cost of short term
rentals of equipment from external sources.
7279
Rental Vehicle Damage
Costs levied to repair damage to rented
vehicles, including insurance deductible.
Costs of renting equipment such as
photocopiers, radios, welders, etc.
To record the costs associated with short
term rentals of desktop or laptop computers
or printers.
Costs of renting audio visual equipment.
Costs of renting pagers.
Costs of renting vehicles for purposes of
research travel.
7521
Equipment Rental - Other
7522
Computer Rental
7523
7524
7824
Audio Visual Rental
Pager Rental
Research Vehicle Rental
Fees
These accounts record all non-professional
fees charged by external parties.
7561
Consulting Fees
7562
7563
Management Fees
Pension Plan Administration
7564
Employee Assistance Program
7565
Evaluations
7566
Nisga'a - Programme Delivery
7567
7568
Co-op Subsidy
Principal Wages
7570
Third Party Teaching Contracts
7571
Fees - Research Subjects
7572
Regional Campus Agreements
7573
Research Awards
7574
Course Director Fees - NMP
To record the fees charged for services
rendered by third parties. Expenses should
be recorded in account 7585.
Page 10
Fees paid for investment and custodial
services on the pension plan.
Expenditures related to providing the
services in the E.A.P.
Fees paid to consultants for fair market
assessments of donated items.
All expenditures incurred in the delivery of
the First Nations programme - Nass Valley.
Wages of the principal of a research grant.
This account is to be used only by
researchers who collect a wage from their
grant.
To record the payment to third parties (not
individuals) for academic instruction
services.
Fees paid to research subjects for their
participation.
To record the costs associated with UNBC
space requirements at the regional
colleges.
To record research awards to non-UNBC
personnel. Student awards are to be
recorded in account 7828.
Used to record course director fees in the
Northern Medical Program.
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
7575
Description
Clinical Faculty Payments
7576
Practicum Supervision - Fees
7577
Practicum Supervision - Expenses
7578
Referees and Officials
7585
Consulting Expenses
7588
Funding Agreements
Professional Fees
Used to record payments to clinical faculty
in the Northern Medical Program.
Used to record the fees paid to practicum
supervisors.
Used to record the expenses reimbursed to
practicum supervisors.
Used to record the costs of providing
referees and other officials for home
games.
Used to record the expenses reimbursed to
contractors.
Used by Research Accounting for
encumbrance purposes only.
These accounts record fees charged for
professional services.
7581
Accounting / Auditing Fees
7582
Collection Fees
7583
7584
7586
7587
7589
Legal Fees
Process Server
Program Reviews
Legal Settlements
Internal Staff Support Services
Facility Repairs,
Maintenance
Type of Entries
Fees paid to external accounting firms for
accounting advice and auditing.
Fees paid to external parties for
outstanding debt collection.
Fees paid to external reviewers.
Fees charged to the NSC.
These accounts record the cost of on-going
maintenance and repairs to University
occupied buildings.
7611
7612
7613
7614
7615
7616
7617
Warehouse Maintenance
Mechanical Maintenance
Electrical Maintenance
Structural Maintenance
Building Controls Maintenance
Elevator Maintenance
Emergency Repair Mechanical
7618
Emergency Repair Electrical
7619
Emergency Repair Structural
7620
7621
7622
7623
7624
7625
Janitorial Services
Security Services
Parking Lot / Road Maintenance
Snow Removal
Key / Locksmith Costs
General Building Repairs
7626
Operating Costs
7627
7628
7629
Signage
Locker Maintenance
Moving Expenses
7633
Renovations and Alterations
Regularly scheduled maintenance.
Regularly scheduled maintenance.
Regularly scheduled maintenance.
Regularly scheduled maintenance.
Regularly scheduled maintenance.
Regularly scheduled maintenance.
To record separately the costs
emergency repairs.
To record separately the costs
emergency repairs.
To record separately the costs
emergency repairs.
of
of
of
To record costs of repairs to the building,
such
as
drywall,
painting,
carpet
replacement.
To record the ongoing maintenance costs
for the buildings.
To record all costs of moving offices and
other functional space within the University.
To record costs of non-capital renovations
to space.
Page 11
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Grounds /
Greenhouse Stock
These accounts record the cost of maintaining
University grounds and vegetation. These
accounts should not be used to record the cost
of greenhouse supplies or stock purchased for
use in teaching or research (see account
#7245).
7631
Groundskeeping
7632
Nursery & Greenhouse Stock
Utilities
Type of Entries
Cost of equipment, supplies and contractor.
These accounts record the costs of utilities in
University occupied buildings.
7661
Hydro
Charges for electrical power consumption.
7662
7663
7664
7665
Water / Sewer
Natural Gas
Television Services
Carbon Offset Credits
Charges for water and sewer service.
Charges for natural gas consumption.
Phone, Fax &
Telecomm.
These accounts record the cost of providing
telecommunication services.
7681
Telephone Rental & Service
Charges for the monthly rental of phones.
7682
7683
7684
7685
7686
7687
Telephone & Fax Long Distance
Toll Free Service
Videoconferencing
Audioconferencing
Facsimile Rental & Service
Internet Access
Charges for long distance calling.
Charges for use of toll free lines.
Charges for videoconferencing.
Charges for audioconferencing.
Charges for facsimile rental and service.
Charges paid to internet service providers.
7688
Mobile Telecommunications
7689
Telephone - Moves/Adds/Changes
7690
Telephone - PRI/Trunk Lines
7691
Telephone - Regional BRI
7692
Telephone - Business Line Rental / Usage
Charges for mobile phones, blackberrys
and radios.
Charges for moves, adds and changes to
internal service lines.
Charges for the rental of telephone trunk
lines (main campus).
Charges for the rental of the regional
telephone lines (conference lines for
regional campuses).
Charges for the rental of the business line
(main lines to the regional campuses and
the regional and local fire panels).
Interest, Insurance & These accounts are used by Accounting
Services only to record interest charges on
Other Charges
debt.
7711
7712
Debt Servicing Principal
7810
7815
Interest Expense Short Term
Interest Expense Long Term
These accounts are used by Accounting
Services only to record the principal payments
made on long term debt.
Sinking Fund Payments
Capital Lease Payments
Page 12
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Scholarships,
Fellowships &
Bursaries
These accounts are used by Student Services
only to record payments made to University
students.
7821
Student Assistance
7822
Scholarships & Bursaries
7823
Regional Tuition Scholarship
7825
Student Grants
7826
Scholarship - Senior / Other
7827
Tuition Waivers - Students
7828
Research Grants - Students
7829
Interest Only Waiver
Travel
Type of Entries
Used to record student assistance
payments.
Used to record the payment of scholarships
and bursaries.
Used to record grant given to employees
taking courses at regional college
campuses.
Used to record reimbursed travel expenses,
conference fees or for grants/allowances
given to students.
Used to record tuition waiver for senior
citizens.
Used to record waivers of tuition for
students.
Used to record research grants given to
students.
Used to record the waiver of fees for
students with interest only status.
These accounts record the cost of travel by
University employees only. Please note that
the use of any of these codes must be
accompanied by the unique LOCN code
assigned to the employee.
7909
Travel - Liaison
To record the travel costs of the University
Liaison officers or others travelling in that
capacity.
To record the costs of travelling to the
regional offices for meetings or other
business.
To record the costs of travelling to
conferences.
7911
Travel - Regional
7912
Travel - Conference
7913
7914
Travel - Field Trips
Travel - Fundraising
7915
Travel - Meeting
7916
Travel - Research
7917
Travel - Field Education
7918
Travel - Professional Development
7919
Travel - Course Delivery
7938
Travel - Coaching Staff
7939
Travel - Recruitment
Page 13
To record the costs of taking trips where
the purpose is for fundraising or campaign
promotion.
To record the costs of travelling to
meetings outside of the regions.
To record costs associated with field
research.
To record the travel costs of University
employees accompanying students on
field trips (airfare, accommodation or
meals).
To record the costs of travelling to
seminars and training courses for the
purpose of professional development.
To record the costs of faculty members
travelling to regional campuses to teach.
To record the costs of travel for coaching
staff.
To record the costs of travel associated
with direct recruitment of students and
athletes.
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
7943
Description
Travel - Local
Type of Entries
To record the costs of local travel.
Page 14
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Recruitment
These accounts record the costs associated
with interviewing and hiring employees. These
accounts are used by Human Resources only.
7921
Candidate Travel
7922
Relocation Expense
7923
Relocation Expense - T4A
7924
Recruitment Advertising
7925
Internal Promotion
Labour Relations
All costs of bringing applicants to an
interview.
Any relocation expenses reimbursed to an
employee or paid directly to a moving
company. Please note that the use of this
code must be accompanied by the unique
LOCN code assigned to the employee.
Any relocation assistance (lump sum) paid
out to an employee. Please note that the
use of this code must be accompanied by
the unique LOCN code assigned to the
employee.
All expenses related to recruiting faculty
and staff.
All expenses related to human resource
communication initiatives targeted to
existing personnel.
These accounts record the costs associated
with negotiating and administering collective
agreements.
7927
7928
Negotiations
Arbitration
7929
7950
Collective Agreements
Other Agreement Costs
Professional
Development
Type of Entries
Includes cost of travel and meetings.
Includes cost of professional arbitrator,
travel and meetings.
Costs of printing.
These accounts are used to record the
education and training of employees. Please
note that the use of any of these codes must
be accompanied by the unique LOCN code
assigned to the employee.
7931
Award Program
President's Award for Service Excellence
and Creative Initiatives.
Cost of attending a conference.
Professional development fees for nonfaculty employees.
Faculty
professional
development
allowance as defined in the faculty
handbook (includes course fees and
memberships).
Professional membership fees of nonfaculty employees.
Costs of courses and training programmes
for all employees.
7932
7933
Conference Fees
P.D. - Staff
7934
P.D. - Faculty
7935
Professional Memberships
7936
Training / Courses
7937
7940
7941
7942
Accreditation
Teaching & Excellence Award
Merit Awards
Recruitment and Retention Awards
Page 15
Used for budgeting only.
Used for budgeting only.
Used for budgeting only.
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Other
Description
Type of Entries
These accounts are used by the Finance
Department only.
7997
7999
External Cost Recovery
Contingency
8999
9701
Amortization
Fund Deductions
This account
purposes only.
Page 16
is
used
for
budgeting
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Capital Furniture
These accounts record the purchase of capital
assets. Assets of a capital nature have a unit
value in excess of $1,000.
8105
8110
Capital Furniture - Office
Capital Furniture - Library
8115
8120
8125
Capital Furniture - Laboratory
Capital Furniture - Classroom
Capital Furniture - Meeting Rooms
8130
8135
Capital Furniture - Common Areas
Capital Furniture - Residences
8140
Capital Furniture - Other
Capital Equipment
Type of Entries
Items such as desks or filing cabinets.
Items for the general library such as carrels
and bookshelves.
Items for the laboratory like lab stools.
Tables, chairs, lecterns for classrooms.
Tables, chairs, whiteboards, etc. for
meeting rooms.
Couches, etc. placed in lounge areas.
All furniture purchased for the residences.
All furniture items that don't fit in the
categories above.
These accounts record the purchase of capital
assets. Assets of a capital nature have a unit
value in excess of $1,000.
8205
Capital Equipment - Office
8210
Capital Equipment - Library
8215
Capital Equipment - Scientific
8220
Capital Equipment - Computer
Includes monitors, desktops and laptops.
8225
Capital Equipment - Audio Visual
8230
Capital Equipment - Telecommunications
Includes overhead projectors, TV's, VCR's
and equipment purchased for the dynacom
system.
Includes telephones and all equipment
purchased for the telephone system.
8235
8240
Capital Equipment - Fax Machines
Capital Equipment - Printers/Scanners
8245
Capital Equipment - Mobile
8250
Capital Equipment - Kitchen/Servery
8255
Capital Equipment - Other
8275
8280
8285
Capital Equipment - Daycare
Capital Equipment - Parking
Capital Equipment - Photography
Page 17
Items such as paper shredders or
transcribers.
Items such as microfiche readers and other
library specific equipment.
Equipment used in laboratories and field
research such as microscopes, autoclaves,
generators and analysis equipment.
Includes all desktop and network printers
and/or scanners that meet the capital
criteria.
For the purchase of all licensed and
unlicensed motorized vehicles (trucks, cars,
vans, ATV's boats, forklifts, etc), nonmotorized vehicles (trailers, campers, etc)
and vehicle equipment (motors, etc).
All equipment purchased for use in the
kitchen (such as ovens, microwaves,
dishwashers, mixers, etc).
To be used for equipment that does not fit
into the categories above (fitness centre or
facilities equipment for example).
Includes large
cameras, lenses.
still
cameras,
digital
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Other Capital
8260
8265
8270
Capital - Library Books
Capital - Periodicals/Continuations
Capital - Collections
Land
These accounts record the fair market value of
purchased or donated land.
8700
Land
Building &
Construction
8811
8812
8813
8814
8815
8816
8817
8818
8819
8820
8821
8822
8823
8824
8825
8826
8827
8828
These accounts are used to record work-inprogress expenditures related to the capital
construction project only.
Sub Architect
Architect Fees
Site Services
Planning and Design
Building and Construction
Insurance and Permits
Landscaping
Project Management
Project Management Disbursements
Architect Disbursements
Mechanical Upgrades and Renovations
Electrical Upgrades and Renovations
Architectural Upgrades and Renovations
Millwork/Cabinetry/Hardware
Consultant Fees
Consultant Disbursements
Betterments
Legal Fees
Page 18
Type of Entries
UNBC
Chart of Accounts Dictionary - Coding Guide
EXPENDITURES
Account
Code
Description
Transfers
These accounts are used to record transfer
between University funds.
9101
9102
9103
9104
9105
9106
9107
9108
9109
9110
9111
9112
Transfer to General Operating
Transfer to Sponsored Research
Transfer to Specific Purpose
Transfer to Ancillary
Transfer to Capital
Transfer to Appropriated
Transfer to Carryforward
Transfer to P.D. Reserves
Transfer to Endowment
Transfer to Faculty Start Up
Transfer to Internal Research Funds
Transfer to NMP
9201
9202
9203
9204
9205
9206
9207
9208
9209
9210
9211
9212
Transfer from General Operating
Transfer from Sponsored Research
Transfer from Specific Purpose
Transfer from Ancillary
Transfer from Capital
Transfer from Appropriated
Transfer from Carryforward
Transfer from P.D. Reserves
Transfer from Endowment
Transfer from Faculty Start Up
Transfer from Internal Research Funds
Transfer from NMP
Page 19
Type of Entries