Natural Account Hierarchy

 

          Description
          Total General Ledger
          Balance Sheet
10000         Assets
  10001       Current Assets
    10010     Petty Cash/Floats
      10100   Petty Cash & Floats
        10110 Petty Cash
        10120 Cash Float - Cashiers
        10121 Cash Float - Bookstore
        10122 Cash Float - CELD
        10123 Cash Float - Print Shop
        10124 Cash Float - Food Services
        10125 Cash Float - Other Campus Services
        10130 Temporary Float
        10140 Cash In Transit (Coin Orders)
    11000     Cash Deposits
      11100   Cash in Bank
        11101 Cash Clearing Account - Bank Reconciliation
        11110 Scotia General - CAD
        11111 Scotia Wire - CAD
        11112 Scotia Payroll - CAD
        11113 Scotia - Notice Account
        11117 Scotia Payroll - Clearing
        11118 Scotia General - Clearing
        11119 Scotia Wire - Clearing
        11120 Scotia General - USD
        11121 Scotia Wire - USD
        11128 Scotia General USD - Clearing
        11129 Scotia Wire USD - Clearing
        11150 RBC - CAD
        11151 RBC - USD
        11158 RBC CAD - Clearing
        11159 RBC USD - Clearing
        11170 CIBC - CAD
        11171 CIBC - USD
        11178 CIBC CAD - Clearing
        11179 CIBC USD - Clearing
    12000     Investments
      12100   Investments - Operating
        12101 Investment - WFCU
        12102 Investment - Scotiabank
        12103 Investment - RBC
        12104 Investment - TD
        12105 Investment - PHN ST Bond Fund
        12106 Investment - Fidelity
        12107 Investment - NT - Payroll Pension
        12108 Investment - PHN MT Bond Fund
        12109 Investment - Odette Trading Fund
        12120 Investment - Sinking Bond Fund
        12110 Investment - PHN Core Plus Bond Fund
        12111 Investment - PHN Mortgage Pension Trust
        12112 Investment in LSRC Corp. Pref Shares
        12113 Investment in LSRC Corp. Common Shares
        12114 Investment - PHN Cdn Money Market Fund
      12600   Investments - Endowment
        12601 Investment - Foyston, Gordon
        12602 Investment - LISSOM Management
        12603 Investment - Sightline Wealth Management
        12604 Investment - Baillie Gifford
        12605 Investment - PHN
        12606 Investment - Pyramis (Endowment)
        12607 Investment - Pyramis GWF
        12608 Investment - Burgundy
        12609 Investment - JP Morgan
        12610 Investment - IFM Infrastructure
        12611 Investment - Galibier Capital Management
    13000     Receivables
      13100   Student Receivables
        13110 Student Accounts Receivable (SIS)
        13120 Student A/R Third Party/Corporate Receivables
        13130 Student A/R EMT Clearing Account
        13131 Student A/R Cheque Clearing CAD (SIS)
        13132 Student A/R Cheque Clearing USD (SIS)
        13140 Student A/R Wire Clearing CAD
        13141 Student A/R Wire Clearing USD
        13150 Student A/R - Payroll Deferment
        13160 Student A/R Distance Education Waiver
        13115 Student A/R Corporate Receivables Clearing
        13170 Student A/R Unidentified Receipts Suspense
        13111 Student A/R SIS Non-Posting Clearing
      13200   Employee Receivables
        13210 Payroll Advances
        13220 Employee Benefits Paid on Leave
        13230 Retiree Benefits Receivable
        13240 Faculty Benefit Subsidy Suspense
        13250 Payroll Suspense
        13260 Employee Loans
      13300   GST/HST Recoverable
        13310 HST Consolidation
        13320 HST Rebate-67% Fed
        13321 HST Rebate-78% Prov
        13330 HST ITC-100% Fed
        13331 HST ITC-100% Prov
        13340 HST Reb-100% Fed-Books
        13350 HST Reb-100% Prov-Native
      13400   General Receivables (subledger)
        13410 General Misc Receivables (subledger)
        13420 Activenet Receivables (Interface)
        13430 Catering/Conference Receivables (subledger)
        13440 A/R Research Grants (subledger)
        13496 Unidentified Receipts (Manual)
        13497 Unidentified Receipts (subledger)
        13498 Unapplied Cash (subledger)
        13499 AutoInvoice Clearing Account
      13500   General Receivables (manual)
        13510 Insurance Premium Receivable
        13511 Customs Surety Bond - CCRA
        13530 Bookstore External Receivables
        13531 Print Shop External Receivables
        13532 Bookstore Wholesale Buy Back Receivable
        13550 Indemnity Bond Receivable
        13560 US Foundation Receivable
        13561 Pension Receivables
        13599 Accrued General Receivables
        13562 Due from LSRC Corp - Preferred Shares
        13563 Due from LSRC Corp - Internal Expenditures
        13564 Due from LSRC Corp - Financing Fees
        13565 Due from LSRC Corp - Construction Escrow
      13600   Suspense/Clearing Accounts
        13610 Suspense - Travel Advances
        13611 Suspense - Photocopier Leases
        13620 Suspense - Due from ActiveNet Corp
        13621 Suspense - Postage
        13622 Suspense - Purchasing
        13660 Suspense - Donations
        13661 Suspense - Donations US Foundation
        13680 Suspense - Research Grants
        13619 Suspense - Due from ActiveNet External Customers
      13700   Sponsored Research Receivables
        13710 Research Receivables - NSERC
        13720 Research Receivables - SSHRC
        13730 Research Receivables - CIHR
        13740 Research Receivables - CRC
        13750 Research Receivables - Other
      13800   A/R to A/P Reclasses
        13810 Debits in A/P Reclassed to A/R
        13820 Credits in A/R Reclassed to A/P
      13900   Allowance For Doubtful Accts
        13910 Allowance for Student Receivables
        13920 Allowance for General Receivables
        13930 Allowance for Research Receivables
      13690   Clearing - Currency Rounding Adjustments
    14000     Due To/From Funds
      14001   Due To/From Other Funds (Parent)
        14010 Due To/from Other Funds
    15000     Inventory
      15100   Inventory-Bookstore
        15101 Inventory-Bookstore-New Textbooks
        15102 Inventory-Bookstore-Used Textbooks
        15103 Inventory-Bookstore-Courseware
        15104 Inventory-Bookstore-Tradebooks
        15120 Inventory-Bookstore-Supplies
        15130 Inventory-Bookstore-Sundries
        15140 Inventory-Bookstore-Software
        15141 Inventory-Bookstore-Hardware
        15150 Inventory-Bookstore-Clothing
      15200   Inventory-Ancillary
        15210 Inventory-Print Shop
        15250 Inventory-Food Services
      15300   Inventory-Other
        15220 Inventory-Maintenance
        15230 Inventory-Technical Support
        15240 Inventory- Bulkstores
        15260 Inventory-Chem Control Ctr
        15270 Inventory-Post Office
        15280 Inventory-Visual Arts
    16000     Prepaid Expense Accruals
      16001   Prepaid Expenses
        16100 Prepaid Expenses-Other
        16200 Prepaid Misc. Advances
        16300 Prepaid Travel Advances
        16400 Prepaid Expenses-Bookstore
        16500 Prepaid Expense-Employees
        16600 Prepaid Insurance
  20000       Long Term Assets
    20001     Deferred Expense
      20100   Deferred Bond Expenses
        20110 Deferred Bond Expenses - Series A
        20120 Accm Amort - Deferred Bond - Series A
        20130 Deferred Bond Expenses - Series B
        20140 Accm Amort - Deferred Bond - Series B
        20150 Deferred Bond Expenses - Series C
        20160 Accum Amort - Deferred Bond - Series C
    25000     Capital Assets
      25100   Capitalized Assets
        25101 Vehicles
        25102 Equipment
        25103 Building/Plant Equipment
        25104 Library Acquisitions
        25105 Land Improvements
        25106 Leasehold Improvements - 5 Year
        25107 Leasehold Improvements - 10 Year
        25108 Buildings
        25109 Houses
        25110 Parking Lots
      25200   Construction in Progress
        25210 Capital Projects in Progress
        25220 Capital In Progress - Clearing
      25500   Non-Amortizing Assets
        25510 Collections
        25520 Land
        25590 Other Non-Amortizing Assets
      25800   Fixed Asset Clearing
        25801 Vehicles - Asset Clearing
        25802 Equipment - Asset Clearing
        25803 Building/Plant Equipment - Asset Clearing
        25804 Library Acquisitions - Asset Clearing
        25805 Land Improvements - Asset Clearing
        25806 Leasehold Improvements - 5 Year - Asset Clearing
        25807 Leasehold Improvements - 10 Year - Asset Clearing
        25808 Buildings - Asset Clearing
        25809 Houses - Asset Clearing
        25810 Parking Lots - Asset Clearing
        25811 Software - Asset Clearing
        25812 Land - Asset Clearing
        25813 Collections - Asset Clearing
        25814 Intangible Assets - Asset Clearing - 15 years
      25900   Accumulated Depreciation
        25901 Acc. Dep - Vehicles
        25902 Acc. Dep - Equipment
        25903 Acc. Dep - Building/Plant Equipment
        25904 Acc. Dep - Library Acquisitions
        25905 Acc. Dep - Land Improvements
        25906 Acc. Dep - Lhld Imprvts - 5 Yr
        25907 Acc. Dep - Lhld Imprvts - 10 Yr
        25908 Acc. Dep - Buildings
        25909 Acc. Dep - Houses
        25910 Acc. Dep - Parking Lots
    26000     Assets - Intangible
      26100   Intangible Assets
        26111 Software
        26112 Intangible Assets - 15 years
      26900   Acc. Dep - Intangible Assets
        26901 Acc. Dep - Software
        26902 Acc. Dep. - Intangible Assets - 15 years
30000         Liabilities
  30001       Current Liabilities
    31000     Trade & Taxes Payable
      31100   Trade Payables
        31110 Trade Payables (subledger)
        31120 Trade Payables- Adjustments
        31130 Trade Payables-Bookstore Debits
        31131 Trade Payables-Food Services Vendors
        31140 Suspense-Accounts Payable
        31149 Trade Payables - Accruals
      31200   Taxes Payable
        31210 HST Payable
        31220 HST Payable - Self Assessed
      31300   Holdback Payable
        31310 Holdbacks Payable
        31312 HST Holdback Clearing
      31400   Society & Incidental Fees Payable
        31401 Society Fees - Commerce
        31402 Society Fees - MBA
        31410 Society Fees - Engineering
        31420 Society Fees - Science
        31421 Society Fees - Computer
        31422 Society Fees - Nursing
        31430 Society Fees - Drama
        31431 Society Fees - Music
        31432 Society Fees - Visual Arts
        31433 Society Fees - Social Work
        31434 Society Fees - Social Science
        31440 Society Fees - Faculty of Education
        31445 Society Fees - Law
        31450 Society Fees - Human Kinetic
        31455 Society Fees - International Students
        31490 Society Fees - OPUS
        31491 Society Fees - OPUS Drug Plan
        31492 Society Fees - OPUS Bus Pass
        31493 Society Fees - UWSA
        31494 Society Fees - UWSA Bus Pass
        31495 Society Fees - Graduate Society
        31496 Society Fees - Grad House
        31497 Society Fees - Grad Drug Plan
        31498 Society Fees - Grad Society Bus Pass
        31480 Society Fees - Graduate Nursing Student Society
      31500   Caution Fees Payable
        31510 Caution Fees-Biology
        31520 Caution Fee Cards
      31600   Other Fees Payable
        31610 International Health Insurance (UHIP)
        31620 Lambton Incidental Fees
    32000     Payroll Liabilities
      32100   Payroll Liabilities - Government
        32110 Payroll Liabilities-Income Tax
        32120 Payroll Liabilities-Withholding Tax
        32130 Payroll Liabilities-CPP
        32140 Payroll Liabilities-EI (UIC)
        32150 EI 5/12 Rate Reduction Savings
      32200   Union Dues Payable
        32210 Unifor Local 2458 Dues Payable
        32220 Unifor Local 195 Dues Payable
        32230 CUPE Local 1393 Dues Payable
        32240 CAUT Faculty Dues Payable
        32250 Campus Policy Unit Fund Payable
        32260 CUPE Local 4580 GA/TA Dues Payable
        32270 Unifor Local 1001 Dues Payable
      32300   Pension & Superannuation Payable
        32310 Faculty of Ed Superannuati
        32320 CUPE 1001 Pension Contribution
        32330 GST Rebate-Pension Fees
        32340 P/T Union Pension Plan
        32350 Faculty Pension Payable
        32360 Employee Pension Payable
      32400   Employee Benefits Payable
        32410 Green Shield Payable
        32411 Employer Health Tax Payable
        32412 Accidental Death Payable
        32413 Group Life Payable
        32414 UHIP Payable
        32415 Accidental D & D Optional
        32416 Group Life Optional
        32450 Death Benefit Entitlement
      32500   Employee Deductions Payable
        32501 United Way Payable
        32502 Cogeco Employee deductions
        32503 Primus Employee deductions
        32504 Bookstore UWIN Purchases
        32505 Canada Savings Bond Payable
        32506 Your Neighbourhood Credit Union Payable
        32507 Long Term Disability Payable
        32508 Inclining Balance Food Plan
        32509 Employee Bus Pass Deductions
      32600   Payroll Liabilities-Other
        32610 Garnishees on Wages Payable
      32700   Contribution Holiday
        32710 Cont Holiday - Employer Administration
    33000     Other Liabilities
      33100   Other Liabilities & Clearing Accounts
        33110 Unclaimed Cheques Payable
        33120 Unclaimed Tuition Fees
        33130 Deposit Suspense-General
        33131 Deposit Suspense-Research
        33140 Purchasing Card Clearing
        33150 Wire Clearing
        33160 Encumbrance Clearing
        33170 Chemical Control Clearing
        33171 Chemical Control Capital Clearing
        33180 VIP Payroll Clearing
        33181 VIP Payroll Capital Project Clearing
        33185 Project Journal Entry Clearing
        33186 Capital Project Journal Entry Clearing
        33190 Currency Clearing Account
        33191 Customs and Sales Tax Clearing Account
        33183 Project Transfer/Split Clearing
    34500     Short Term Debt
      34501   Short Term Debt
      34510   Current Component of Long Term Debt
    35000     Accrued Liabilities
      35100   Accrued Liabilities-Employee
        35110 Accrued Liabilities-WSIB
        35120 Accrued Liabilities-Vacation Pay
        35130 Accrued Liabilities-Biweekly
      35200   Accrued Liabilities-Other
        35210 Accrued Liabilities-Loan Interest
        35220 Accrued Liabilities - Other
        35230 Accrued Liabilities-Research
    36000     Advances & Refundable Deposits
      36100   Advances & Deposits - Students
        36110 Advances & Deposits - Tuition
        36120 Advances & Deposits - Keys
      36200   Advances & Deposits - Ancillary
        36210 Advances & Deposits - Catering
        36220 Advances & Deposits - Conferences
        36230 Advances & Deposits - Residence
        36240 Advances & Deposits - UWinCard
        36250 Advances & Deposits - Textbook Plan
        36251 Advances & Deposits - Bookstore/Print Shop Gift Cards
      36300   Advances & Deposits-Other
        36310 Advances & Deposits - Contract/Bids
        36320 Advances & Deposits - EpiCentre
        36330 Advances & Deposits - Other
        36340 Description should be - Advances & Deposits - Other Accrual
    37000     Deferred Revenue
      37100   Deferred Revenue - Food Services
        37110 Def. Rev-Food Plan-Assessments
        37120 Def. Rev-Food Plan-Usage
      37200   Deferred Revenue - Operating Grant
        37210 Deferred Revenue-Operating Grant
      37300   Deferred Revenue-Other
        37310 Def Rev-Other Revenue
        37320 Def Rev-Student Centre Fees
        37330 Def Rev-Activenet
    37500     Deferred Contributions - Year End
      37501   Deferred Contributions
        37510 Non-Endowed Trust Continuity
        37520 Expendible Endowment Trust Continuity
        37530 Research Continuity
        37540 Agency Trust Reclass
    38000     Deferred Capital Contribution
      38100   Deferred Capital Contributions
        38103 Def Cap Cont'n - Equipment
        38104 Def Cap Cont'n - Bldg/Plant Equipment
        38106 Def Cap Cont'n - Land Improvements
        38109 Def Cap Cont'n - Building
        38111 Def Cap Cont'n - Parking Lot
        38199 Def Cap Cont'n - Capital in Progress
      38900   Accumulated Amortization - Deferred Contributions
        38903 Acc Amm Cap Cont'n - Equipment
        38904 Acc Amm Cap Cont'n - Bldg/Plant Equipment
        38906 Acc Amm Cap Cont'n - Land Improvements
        38909 Acc Amm Cap Cont'n - Building
        38911 Acc Amm Cap Cont'n - Parking Lot
        38999 Acc Amm Cap Cont'n - Capital in Progress
    34000     Pension Liabilities
      34100   Other Pension and SWAP Liabilities
        34110 Pension Liabilities
        34120 OPEB Liabilities
        34130 SWAP Market Adjustment
  39000       Long Term Liabilities
    39001     Internal Loans
      39100   Internal Loans Short-Term Receivable
        39101 Internal Loan - CEI Café
        39102 Internal Loan - Parking Lot Gate Upgrade
        39103 Internal Loan - Tim Horton's Marketplace
        39104 Internal Loan - Booster Juice
        39105 Internal Loan - MacDonald Hall Washrooms
      39200   Internal Loans Short-Term Payable
        39201 Internal Loan - CEI Café
        39202 Internal Loan - Parking Lot Gate Upgrade
        39203 Internal Loan - Tim Horton's Marketplace
        39204 Internal Loan - Booster Juice
        39205 Internal Loan - MacDonald Hall Washrooms
      39300   Internal Loan - Long-Term Operating
        39301 Internal Loan - Def. Maint. Strategy 1
        39302 Internal Loan - Def. Maint. Strategy 2
        39303 Internal Loan - Innovation FITOUT
        39304 Internal Loan - Medical Building
        39305 Internal Loan - Law Energy Savings Co.
        39306 Internal Loan - Lancer Stadium
        39307 Internal Loan - S. Windsor Rec Centre
        39308 Internal Loan - Stadium Turf
        39309 Internal Loan - Day Care
        39310 Internal Loan - Delziel Drive
        39311 Internal Loan - Pitt Ferry
        39312 Internal Loan - Armouries
        39313 Internal Loan - Freedom Way
        39314 Internal Loan - ERP
        39315 Internal Loan - Alumni Mould Repairs
        39316 Internal Loan - CEI Building
        39317 Internal Loan - IT Equipment
        39318 Internal Loan- Music and Iona Demolition 2018
        39319 ERP Project Internal Loan
        39320 Internal Loan - Dave Wilson Commons
        39321 Internal Loan - Engineering Clean Room
        39322 Internal Loan - Alumni Mould #3
      39400   Internal Loan - Long-Term Ancillary
        39401 Internal Loan - Bookstore
        39402 Internal Loan - Clark Demolition
        39403 Internal Loan - Electa Demo
        39404 Internal Loan - Alumni Remediation
    39005     Long-Term Debt
      39500   Mortgages Payable
        39501 TD Loan #1 - Tranche # 1
        39502 TD Loan #2 - Tranche # 2
        39503 BMO Loan
      39600   Bonds Payable
        39601 Unsecured Debenture - Series A
        39602 Unsecured Debenture - Series B
        39603 Unsecured Debenture - Series C
    39010     Employee Future Benefits - Pension
      39700   Employee Future Benefits
        39701 Accrued Pension Benefit Liability
        39702 Employee Future Benefit Obligations
    39900     Long Term Liabilities- Other
40000         Fund Equity
  40001       Fund Balance-Beg. of Year
    40010     Funded Operations
      40100   Fund Balance - Oper/Anc
        40110 Fund Balance - Operating
        40130 Fund Balance - Ancillary
    41000     Appropriations - BS
      41100   Appropriations - Operating
        41101 Appropriations - Insurance
        41102 Appropriations - Working Cap Invst Reserve
        41103 Appropriations - Positioning Fund
        41104 Appropriations - MEB Reserves
        41105 Appropriations - Death Benefit Entitlement
        41106 Appropriations - Commitments
        41107 Appropriations - Green Shield
        41108 Appropriations - Financial Planning
        41109 Appropriations - Budgets
      41300   Appropriations - Ancillary
        41301 Appropriations - Ancillary Admin
        41302 Appropriations - Bookstore/Print Shop
        41303 Appropriations - Campus Card
        41304 Appropriations - Conference Services
        41305 Appropriations - Food Services
        41306 Appropriations - Parking
        41307 Appropriations - Residence
    42000     Equity - Capital
      42100   Capital Equity
        42110 Equity Land, Buildings & Equipment
        42120 Equity - Sinking Bond Fund
        42130 Equity - TD Loans
        42140 Equity - Bond
        42150 Equity - Bond Series C 2020
    44000     Retained Earning
      44001   Retained Earnings
        44100 Balance Beginning of Year
        44200 Balance Beginning of Year - Original Donation
        44300 Balance Beginning of Year - Growth & Protection
        44400 Balance Beginning of Year - Interest Recap
    45000     Unfunded Operations
      45001   Unfunded Operations - SOA
        45100 Employee Future Benefits - 39700
        45200 Unrealized Gain/Loss on Swap
    46000     Internally Restricted
      46001   Internally Restricted - Capital Adjustments
        46100 Capital Continuity Roll-Over
    47000     Endowment - Restricted
      47001   Endowment - Continuity Adjustments
        47100 Endowment Continuity Roll-Over
          Income Statement
50000         External Revenue
  50001       Grant and Contract Revenues
    51000     Grant and Contract Revenue
      51001   Grant and Contract Revenues
        51100 Provincial Operating Grant - Core Funding
        51101 Provincial Operating Grant - Differentiation
        51102 Provincial Operating Grant - Special Purpose
        51103 Provincial Operating Grant - Other
        51104 Provincial Operating Grant - Collaborative
        51105 Capital Grants
        51106 Provincial International Student Recovery
        51150 Federal Operating Grants
        51200 Research grants/contracts
        51300 Scholarship grants
        51400 Other External Grants/Contracts
  52000       Student Fees/Tuition
    52001     Student Fees
      52010   Domestic Tuition
        52100 Domestic Tuition Undergrad - FT
        52101 Domestic Tuition Grad - FT
        52110 Domestic Tuition Undergrad - PT
        52111 Domestic Tuition Grad - PT
      52119   Foreign Tuition
        52120 Foreign Tuition Undergrad - FT
        52121 Foreign Tuition Grad - FT
        52130 Foreign Tuition Undergrad - PT
        52131 Foreign Tuition Grad - PT
      52139   Other Student Fees
        52140 General Incidental Fees
        52150 Ancillary Incidental Fees
        52160 Non Refundable Deposits
        52170 Application Fees
      52179   Non-Credit Tuition
        52180 Non-Credit Course Tuition Fees
  53000       Sales and Services - Ancillary
    53001     Sales and Services
      53100   Bookstore/Print Shop Sales
        53101 External Revenue - Textbooks, new
        53102 External Revenue - Textbooks, used
        53103 External Revenue - Supplies
        53104 External Revenue - Sundries
        53105 External Revenue - Tradebooks
        53106 External Revenue - Clothing
        53107 External Revenue - Hardware, Software
        53108 External Revenue - Courseware
        53109 External Revenue - General Product/Photocopying
        53110 External Revenue - Word Processing
      53199   Student Health
        53200 External Revenue - OHIP
      53299   Food Services
        53300 External Revenue - Catering
        53301 External Revenue - Third Party Services
        53302 External Revenue - Liquor
        53303 External Revenue - Debit/Credit Sales
        53304 External Revenue - Cash Sales
        53305 External Revenue - Meal Plan Basic
        53306 External Revenue - Meal Plan Flex
        53307 External Revenue - Meal Plan Flex Tax
        53308 External Revenue - Meal Plan Inclining
        53309 External Revenue - Conferences
        53310 External Revenue - Misc Food Services Sales
        53311 External Revenue - Room/Banquet Rental
        53312 External Revenue - Vending
        53313 External Revenue - Food HST Debit Balance
      53399   Residence Services
        53400 External Revenue - Residence
      53500   Parking Services
        53501 External Revenue - Parking Permits
        53502 External Revenue - Parking Casual
        53503 External Revenue - Parking Fines
      53600   Campus Card Services
        53601 External Revenue - Card Replacement
        53602 External Revenue - Card Usage Fees
      53899   Other Ancillary Revenue
        53900 External Revenue - Rebates/Commissions
        53999 External Revenue - Services
  54000       Investment Revenue
    54001     Investment Revenues
      54010   Investment Income (Parent)
        54100 Investment Income or Loss
        54101 Investment Income - Endowment Transfer
        54900 Investment Loss - Endowment Loss
        54901 Investment Loss - Internally Restricted Funding
  55000       Donation Revenue
    55001     Donation Revenues
      55010   Donation Income (Parent)
        55100 Donation Income
  56000       Amortization of Def Capital Contributions
    56001     Amortization of Deferred Cap'l Contr
      56010   Amortization of Deferred Capital Contributions
        56203 Amort of Def. Cap Contr - Equipment
        56204 Amort of Def. Cap Contr - Building & Plant Equipment
        56206 Amort of Def. Cap Contr - Land Improvements
        56209 Amort of Def. Cap Contr - Building
        56210 Amort of Def. Cap Contr - Parking Lot
  57000       Other Revenue
    57001     Other Revenues
      57010   Other Income
        57100 Event/Ticket revenue
        57110 Rent revenue
        57120 External - Fines/Fees revenue
        57130 Foreign Exchange Revenue
        57140 Rebate/Commission Revenue
        57150 AP Discount Taken
        57160 Sponsorship Revenue
        57700 External Cost Recovery
60000         Internal Revenue
  60001       Internal Revenues
    63000     Internal Sales and Services
      63100   Internal Bookstore/Print Shop Sales
        63101 Internal Revenue - Textbooks, new
        63102 Internal Revenue - Textbooks, used
        63103 Internal Revenue - Supplies
        63104 Internal Revenue - Sundries
        63105 Internal Revenue - Tradebooks
        63106 Internal Revenue - Clothing
        63107 Internal Revenue - Hardware, Software
        63108 Internal Revenue - Courseware
        63109 Internal Revenue - General Product/Photocopying
        63110 Internal Revenue - Word Processing
        63111 Internal Revenue - Bookstore Clearing
        63112 Internal Revenue - Bookstore/Print Shop Other Services
      63299   Internal Food Services
        63300 Internal Revenue - Catering
        63301 Internal Revenue - Third Party Services
        63302 Internal Revenue - Liquor
        63309 Internal Revenue - Conferences
        63310 Internal Revenue - Misc Food Services Sales
        63311 Internal Revenue - Room/Banquet Rental
        63320 Internal Revenue - Catering Clearing
      63500   Internal Parking Services
        63501 Internal Revenue - Parking Permits
        63502 Internal Revenue - Parking Casual
        63503 Internal Revenue - Parking Fines
        63510 Internal Revenue - Parking Clearing
      63600   Internal Campus Card Services
        63601 Internal Revenue - Campus Card
      63900   Other Internal Ancillary Revenue
        63999 Internal Revenue - Services
    66000     Internal Chemical Control Sales
      66001   Internal CCC Sales
        66100 Internal Rev - Chem Cont - Bulk Sales
        66101 Internal Rev - Chem Cont - Chemical Sales
        66102 Internal Rev - Chem Cont - Demerge Sales
        66103 Internal Rev - Chem Cont - Gas Sales
        66104 Internal Rev - Chem Cont - Nitrogen Sales
        66105 Internal Rev - Chem Cont - Office Sales
        66106 Internal Rev - Chem Cont - Shipping Recovery
        66107 Internal Rev - Chem Cont - Supplies Sales
        66110 Internal Rev - Chem Control - Clearing
    67000     Other Internal Income
      67001   Other Internal Revenue
        67100 Internal Event revenue 
        67110 Internal Rent revenue 
        67120 Internal - Fines/Fees Revenue
        67150 Internal Recovery Advertising
        67160 Internal Wage Recovery
        67170 Internal Benefits Recovery
        67180 Internal Professional Services
        67320 Internal Maintenance and Repairs Recovery
        67322 Internal Capital Funding
        67500 Internal Recovery Overhead
        67540 Internal Recovery Utilities
        67700 Internal Cost Recovery
        67800 Internal Loan Proceeds
        67900 Internal Funding Revenue
        67321 Internal Revenue Technical Support Centre
      67950   Internal Revenue Funding Endowment
        67997 Internal Funding - Endowment Loss Revenue
        67998 Internal Funding - Recapitalized Unused Endowment Revenue
        67999 Internal Funding Endowment Revenue
    64000     Internal Animal Care Sales
      64001   Internal Recoveries - Animal Care
70000         Internal Expenses
  70001       Internal Expense
    70010     Internal Expenses - OH
      71000   Internal Expenses - Overhead
        71100 Internal Expense Wages
        71160 Internal Expense Benefits
        71230 Internal Expense Custodial and Grounds
        71500 Internal Expense Overhead
        71540 Internal Expense Utilities
    72000     Internal Expense - Supplies/Services
      72001   Internal Expenses - Supplies/Services
        72110 Internal Expense Security/Campus Police
        72120 Internal Expense IT/Other Professional Services
        72150 Internal Expense Advertising
        72210 Internal Expense Bulkstores
        72220 Internal Expense Lab/Teaching Supplies
        72221 Internal Expense Chemical Control
        72222 Internal Expense Centre for Teaching & Learning
        72310 Internal Events/Workshops/Training Expense
        72311 Internal Expense Rentals
        72320 Internal Expense Maintenance and Repairs
        72321 Internal Expense Tech Support Centre
        72322 Internal Capital Funding - Expense
    73000     Ancillary Internal Expense
      73001   Ancillary Internal Expenses
        73100 Internal Expense Bookstore/Print Shop
        73300 Internal Expense Catering/Food
        73500 Internal Expense Parking
        73601 Internal Expense Campus Card
        73999 Internal Expense Misc Ancillary
    76000     Internal Loans and Interfund Transfers
      76001   Internal Loans/Funding
        76100 Internal Loan Interest
        76200 Internal Loan Principal
      77000   Internal Funding Encumberance Accounts
        77900 Internal Funding Expense
        77700 Internal Expense - Misc Expense
      77950   Internal Expense Funding Endowment
        77997 Internal Funding - Endowment Loss Expense
        77998 Internal Funding - Recapitalized Unused Endowment Expense
        77999 Internal Funding Endowment Expense
    74000     Internal Animal Care Expenses
      74001   Internal Expenses - Animal Care
80000         External Expenses
  80001       Salaries and Benefits
    81000     Salaries and Wages
      81001   Faculty Position Salaries
        81010 Academic Salaries-Permanent
        81015 Faculty Salary VCT Recovery
        81030 Academic Salaries-Temporary
        81050 Dean
        81060 Sessional Lecturer
        81070 Faculty Honorarium
      81100   Overload/Sessional Teaching
        81110 Overload
        81120 Sessional Instruction
      81200   Other Instruction Wages
        81210 Practice Instruction
        81220 Special Instructors
        81230 Other Instruction
      81300   Teaching & Research Assistantships
        81310 Undergrad Teaching Assistantship
        81320 Graduate Teaching Assistantship
        81330 Research Assistantship
      81400   Admin Staff Salaries
        81410 Admin Staff-Full Time
        81420 Admin Staff-Part Time
        81430 Admin Staff-Overtime
      81500   Other Salaries & Wages
        81510 Casual Wages
        81520 Casual Wages - Student
        81530 Honorariums
        81540 Salary-Other
        81550 Salary-Grad Student
        81560 Payroll-Commitment
    81600     Pension and Benefits
      81610   Pension Plan Costs
        81611 Pension Plan-Faculty
        81612 Pension Plan-Employee
        81613 Pension Plan-CUPE 1001
        81630 OTPP - Superannuation
      81650   Legislative Benefits
        81651 EHT
        81652 CPP
        81653 EI
        81654 EI 5/12 reduction
        81655 WSIB
      81670   Negotiated/Other Benefits
        81671 Employee benefits
        81672 Life insurance
        81673 LTD
        81674 UHIP
        81675 Death entitlement
        81676 Eye Exam Fee
        81677 Meals
        81678 Uniforms
        81679 Training paid by VIP
        81680 Employee Tuition Waivers
        81681 Other Employee Waivers
        81682 Employee Assistance Program
  82000       Materials, Supplies and Service
    82001     Materials, Supplies and Services
      82100   Services
        82110 Service Contracts
        82120 Professional Fees
        82130 Membership Fees
        82140 Insurance/Tax
        82141 Insurance Claims
        82150 Advertising/PR/Student Recruit Expense
        82160 Faculty/Executive Recruit Expense
      82200   Materials and Supplies
        82210 Office and Computer Supplies
        82211 Supplies - Books
        82215 General Supplies
        82220 Lab/Teaching Supplies
        82221 Lab Chemical Supplies (external)
        82222 Nitrogen Chemical Supplies (external)
        82223 Cylinder Gases - Lab Supplies (external)
        82230 Custodial/Maintenance Supplies
        82231 Vehicle Expenses - Fuel
        82240 Print and stationery
        82250 Gratitude and sympathy expense
        82260 Research Expenditures (external)
        82261 Advances for Research
        82270 Licenses/Fees/Rentals
        82299 Miscellaneous Charge
        82224 Hazardous waste Disposal
      82300   Travel and Events
        82310 Events/Workshops/Production Expenses
        82320 Training Expenses
        82330 Travel Expense - Other
        82331 Travel Expense - Meals & Entertainment
        82332 Travel Expense - Accommodations
        82333 Travel Expense - Transportation
        82340 Travel Advances
      82400   Communication Expenses
        82410 Outgoing Freight and Postage
        82420 Telephone/Internet
        82430 Duplicating and shredding
        82411 Customs and Brokerage Fees
      82500   Banking and Accounting
        82510 Bank fees/charges
        82520 Gains/Losses on Foreign Exchange
        82530 Minor Write offs
        82540 Bad Debt Expense
      82600   Library Acquisitions Expense
        82610 Electronic resources
        82620 Serials - Electronic
        82621 Serials - Print
        82622 Serials - Binding
        82623 Serials - Unallocated
        82630 Monographs - Electronic
        82631 Monographs - Print
        82632 Monographs - Binding
        82633 Monographs - Unallocated
        82640 Patron - Electronic
        82641 Patron - Print
        82650 Interlibrary Loans
        82660 Library Acquisition advances
  83000       Repairs and Renovation
    83001     Repairs and Renovations
      83100   Asset Additions
        83110 Furniture
        83120 Equipment - excluding PCs
        83121 Equipment - Computers/PCs
        83130 Software Purchase
        83140 Equipment rental, maintenance
        83150 Delivery
        83160 Moving/Transition Costs
      83200   Renovations and Repairs
        83210 Contractors
        83220 Repairs - Other
  84000       Cost of Goods Sold - Ancillary
    84001     Cost of Goods Sold
      84100   COGS - Bookstore/Print Shop
        84101 COGS - Textbooks, new
        84102 COGS - Textbooks, used
        84103 COGS - Supplies
        84104 COGS - Sundries
        84105 COGS - Tradebooks
        84106 COGS - Clothing
        84107 COGS - Hardware, Software
        84108 COGS - Courseware
        84109 COGS - Outsourced Billings (Print)
      84299   COGS - Food Services
        84300 COGS - Fridge
        84301 COGS - Non Fridge
        84302 COGS - Liquor
        84303 COGS - Bakery
        84304 COGS - Frozen
        84305 COGS - Central Kitchen Raw Materials
        84306 COGS - Spillage
        84307 COGS - Confection
      84900   COGS - Other
        84999 COGS - General
  85000       Utility
    85001     Utilities Expense
      85010   Utilities
        85100 Hydro
        85200 Water
        85300 Gas
        85400 Other Utilities
  86000       Interest on Borrowings
    86001     Interest on Debt
      86010   Interest expenses
        86100 Interest expense
        86200 Principal payments
        86300 Amortization Expense
  87000       Scholarships & Bursaries
    87001     Scholarships/Bursaries
      87010   Scholarships and Bursaries
        87100 UG Scholarships (General)
        87110 UG International Scholarships
        87115 UG International Bursaries
        87120 UG General Bursaries
        87130 UG Student Access Guarantee
        87200 Graduate Scholarships (general)
        87210 MAS Domestic Scholarships
        87220 MAS International Scholarships
        87225 GRAD International Bursaries
        87230 GRAD General Bursaries
        87240 GRAD Student Access Guarantee
        87300 DOC Domestic Scholarships
        87310 DOC International Scholarships
        87400 Residence Awards
        87500 Strategic Scholarships
        87105 UG Domestic Scholarships
        87140 UW Athletic Financial Awards
  88000       Amortization on Cap'l Assets
    88001     Amort on Capital Assets
      88010   Amortization on Capital Assets
        88101 Amort Exp - Vehicles
        88102 Amort Exp - Equipment
        88103 Amort Exp - Building/Plant Equipment
        88104 Amort Exp - Library Acquisitions
        88105 Amort Exp - Land Improvements
        88106 Amort Exp - Leasehold Improvements 5 yrs
        88107 Amort Exp - Leasehold Improvements 10 yrs
        88108 Amort Exp - Buildings
        88109 Amort Exp - Houses
        88110 Amort Exp - Parking Lots
        88111 Amort Exp - Intangible Software
        88501 Net Book Value Retired Gain Account
        88502 Net Book Value Retired Loss Account
        88503 Proceeds of Sale Gain
        88504 Proceeds of Sale Loss
        88505 Proceeds of Sales Clearing
        88506 Cost of Removal Gain
        88507 Cost of Removal Loss
        88508 Cost Of Removal Clearing
        88509 Deferred depreciation Expense
        88510 Deferred Depreciation Reserve
        88511 Account Defaults
        88112 Amort Exp - Intangible Assets - 15 years
  89000       Other Expense
    89001     Expenses - Other
      89010   Other Expenses
        89100 Other fair value adjustments
        89101 Cross Currency Rounding Account
        89102 Realized Gain Account
        89103 Realized Loss Account
        89104 Conversion Rate Gain Variance
        89105 Conversion Rate Loss Variance
90000         YE Close Accounts
  90001       Year-End Close Accounts
    90010     Year End Close Accounts
      90011   Appropriations - IS
        90100 Purchase Orders and Other
        90110 MEB Reserves
        90200 Repair Projects
        90210 Internal Loans - Capital
        90300 Budget Carry Forward
        90310 Budget Carry Forward Future Benefits - GS
        90320 Death Benefit Entitlement Appropriation
        90330 Self Insurance
        90340 Working Capital Investment Reserve
        90351 Food Services Appropriation
        90352 University Services
        90353 Bookstore/Print Shop
        90354 Campus Card
        90355 Conference Services
        90356 Residence
        90357 Parking
        90400 Positioning Fund
        90410 Financial Planning
      92000   Surplus/Deficit Budgets
        92100 Surplus/Deficit
      93000   Budgetary Accounts (Expenses Unchecked)
        93100 Enrolment Centred Management (ECM) Transition Fund
        93200 Enrolment Centred Management (ECM) Hold Harmless
        93300 Realignment
        93400 Activity Based Budget (ABB) Model Investments/(Realignments)

 

 

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