| |
|
|
|
|
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) |