Account - Revenue & Expense

Revenues 4000-4899

Appropriations 4000-4099

4000 - Church Appropriation
4010 - University Allocation
4019 - University Allocation (reclass)

Tuition and Fees 4100-4199

4100 - Tuition
4109 - Tuition (reclass)
4110 - Student Fee Distribution
4119 - Stdnt Fee Distribution (reclass)
4120 - Non-Credit Income
4130 - Student Fees
4139 - Student Fees (reclass)

Gifts and Grants 4200-4299

4200 - Gift Revenue-Cash
4209 - Gift Revenue (reclass)
4210 - Gifts in Kind
4215 - Pledge Revenue (Clearing)
4219 - Gifts in Kind (Reclass)
4220 - Grants & Contract Revenue
4250 - Sponsorship Revenue

Investment Earnings 4300-4399

4300 - Investment Dividend Income
4309 - Invest Dividend Inc (reclass)
4310 - Investment Interest Income
4319 - Invest Interest Income (reclass)
4320 - Investment Gains/Losses
4329 - Investment Gain/Loss (reclass)
4330 - Invest Inc Assets Held for Liq
4398 - Unrealized Gain/Loss
4399 - Unrealized Gain/Loss (reclass)

Sales of Services 4400-4499

4400 - Sale of Serv Intracampus
4402 - Sale of Serv-Intracampus Appro
4404 - Sale of Servs-Intracampus Oth
4410 - SaleOfServ To Non-Campus Units
4420 - Sale of Services-Taxable
4429 - Sale of Services-Refunds

Sales of Goods 4500-4599

4500 - Sale of Goods Intracampus
4510 - SaleOfGoods To NonCampus Units
4519 - Sale of Goods - Reclass
4520 - Sale of Goods-Taxable
4529 - Sale of Goods-Discount/Returns
4530 - Sales - Online & Out of State
4570 - Ticket Sales-Intracampus
4580 - Ticket Sales Non-Campus Units
4590 - Ticket Sales-Taxable
4599 - Ticket Sales-Refunds

Unassigned 4600-4699

Other Income 4700-4799

4700 - Non-Investment-Dividend Income
4710 - Non-Investment-Interest Income
4711 - Interest Alloc-Claim on Cash
4719 - Non-Invest-Intrst Inc(reclass)
4720 - Non-Investment-Gains/Losses
4730 - Rental Income-Non-Campus Units
4735 - Rental Income-Intracampus
4739 - Rental Income (reclass)
4740 - Agency Deposits
4745 - Club/Association Dues & Fees
4750 - Royalty Income
4755 - Distributed Royalty Income
4759 - Royalty Distribution (reclass)
4760 - Over/Short
4790 - Other Income
4791 - Restricted Transfers (UFSonly)
4799 - Other Income (reclass)

Intra Division Transactions 4800-4889

4800 - Intra-Division Sales
4850 - Intra-Division Purchases

Release of Restrictions (UFS only) 4890-4899

4890 - Release of Restrictions (UFS only)
4891 - Endowment Payout (UFS only)

Cost of Goods Sold 4900-4999

4900 - Cost of Goods Sold
4901 - Cost of Goods Sold - Intracampus
4909 - Inventory Adjustment
4910 - Freight-In
4990 - Purchase Discounts Lost
4999 - Purchase Discounts Earned

Expenditures 5000-8999

Personnel 5000-5999

Administrative Salaries 5000-5099

5000 - Admin Salaries-Reg-(FT)
5009 - Admin Salaries (reclass)
5010 - Admin Salaries-Vacation
5030 - Admin Sal-Spplmntl (Overload)
5040 - Admin Salaries-Quasi Employee
5060 - Admin Sal-Location Diff
5070 - Admin Special Awards
5071 - Admin Lump Sum Retire Ben
5090 - Admin Salaries-Temp-No Benefit

Faculty Salaries 5100-5199

5100 - Faculty Salaries-Reg-(FT)
5109 - Faculty Salaries (reclass)
5140 - Faculty Sal-Quasi Employee
5150 - Professor-Retirement Benefits
5160 - Faculty Sal-Location Differential
5170 - Faculty Special Awards
5171 - Faculty Lump Sum Retire Ben
5180 - Faculty Sal-Visit-Health Ben
5190 - Faculty Sal-Visit-Temp No Ben
5192 - Post Doc/Research Asso Foreign
5194 - Post Doc/Research Assoc

Faculty Supplemental 5200-5299

5200 - Faculty Salaries-Supplemental
5209 - Faculty Sal-Supp (reclass)
5220 - Faculty Sal-Spr/Sum No Ben
5240 - Faculty Sal-Supp (Overload)
5260 - Faculty Sal-Spr/Sum-Benefits
5280 - Faculty Incidental Work

Faculty Adjunct 5300-5399

5300 - Faculty Sal-(ADJ)-Temporary
5309 - Faculty Sal-(ADJ)-Temp (reclass)
5340 - Faculty Sal-(ADJ)-Overload
5350 - Faculty Sal-(ADJ)-Retirement
5370 - Faculty (ADJ) Special Awards
5371 - Faculty (ADJ) Lump Sum Retire Ben

Staff Salaries and Wages 5400-5499

5400 - Staff Salaries-Reg-(FT)
5409 - Staff Salaries (reclass)
5410 - Staff Salaries-Vacation
5440 - Staff Salaries-Quasi Employee
5450 - Staff Salaries-Overtime
5470 - Staff Special Awards
5471 - Staff Lump Sum Retire Ben
5490 - Staff Sal-Temp-No Benefits

Student Wages - Contracts 5500-5599

5510 - Student teaching assist salary
5512 - Stdnt Teaching Assist Sal-FICA
5570 - Student Research Assist Salary
5572 - Stdnt Research Assist Sal-FICA
5575 - Stdnt Resrch Assist Sal-No F&A
5577 - Stdnt Rsrch Assist Sal-No F&A-FICA
5599 - Student Asst Salary (Reclass)

Student Wages - Time Cards 5600-5699

5600 - Student Wages
5602 - Student Wages-FICA
5610 - Student Wages-Teaching Assist
5612 - Stdnt Wages Teach Asst-FICA
5670 - Student Wages-Research Assist
5672 - Stdnt Wages Rsrch Assist-FICA
5675 - Stdnt Wages-Rsrch Asst-No F&A
5677 - Stdnt Wgs-Rsrch Ast.NoF&A-FICA
5699 - Student Wages (Reclass)

Non-student Wages 5700-5789

5700 - Other Wages-FICA (Budget Only)
5709 - Other Wages (reclass)
5720 - Category 1 no Benefit
5730 - Category 1 Part Benefit
5750 - Category 2 Part Benefit
5760 - Non-Student No Benefit
5770 - Category 3 no Benefit
5780 - Category 3 Part Benefit

Continuing Education 5790-5799

5799 - ConEd Spec Payroll (Reclass)

W-2 Additions & Other Payroll Adjustments 5800-5899

5800 - Retirement Recognition
5808 - Special Church Retire Options
5810 - Automobile
5815 - Wellness Gift Cards
5820 - Capital Equipment Not Returned
5830 - Spouse/Family Benefits
5840 - Travel to Jerusalem
5850 - Bowl Benefits
5860 - Employee Moving Reimb (Taxable)
5870 - Values Recognition
5890 - Other W-2 Additions
5899 - Other W-2 Payroll Adj (Reclass)

Benefits 5900-5999

5900 - Administrative Benefits
5910 - Faculty Benefits
5920 - Faculty Supplemental Benefits
5930 - Faculty Part-time Benefits
5940 - Staff Benefits
5950 - Student Contract Benefits
5960 - Student Time Card Benefits
5970 - Non Student Benefits
5980 - Other Payroll Benefits
5995 - University Benefits-Payments
5999 - Benefits (reclass)

Software and Computer Services 6000-6099

Software Purchases 6000-6009

6000 - Software Acquisitions/Support
6005 - Software / Media Licenses

Computer Services 6010-6029

6010 - Computer Serv Cntrct-Intracamp
6020 - Cmptr Serv NoContract-Intraca

Materials, Supplies, and Other 6100-6999

Budget Only 6101-6102

6101 - General & Admin (Budget Only)
6102 - Physical Facilities (Budget Only)

Supplies

6100 - Supplies
6108 - Hazardous Chemicals
6109 - Supplies (reclass)
6110 - Supplies-Intracampus
6119 - Supplies (reclass) - Intracampus

Printing and Copying 6120-6129

6120 - Printing and Copying
6121 - Printing and Copying-Intracamp
6125 - Research Publications Costs

Postage and Mailing 6130-6139

6130 - Postage and Mailing
6131 - Postage and Mailing-Intracampu
6132 - Inbound Small Pkg Freight

Utilities 6140-6159

6140 - Telecommunications
6149 - Telephone (reclass)
6150 - Electricity
6152 - Water
6154 - Natural Gas
6155 - Heat/Cool Unit
6156 - Sewer
6157 - Garbage Hauling
6158 - Other Utilities
6159 - Utilities (reclass)

Advertising and Promotion 6160-6169

6160 - Advertising and Promotion
6161 - Advertising & Promo Intracampus
6169 - Advertising and Promo(reclass)

Uniform/Costumes/Laundry 6170-6179

6170 - Uniforms/Costumes/Laundry
6171 - Unis/Cstms/Laundry-Intracampus

Hosting and Entertainment 6180-6189

6180 - Hosting, Food, Entertainment
6181 - Hosting,Food,Entert-Intracampu
6185 - Guest Tickets - Intracampus
6189 - Hosting-Entertainment (reclass)

Employee Development and Membership 6190-6199

6190 - Employee Development/Training
6192 - Employee Memberships, Dues

Contract Services 6200-6219

6200 - Contract Service-Off Campus
6205 - Computer Services-Off Campus
6209 - Contract Serv-Off Campus (reclass)
6210 - Contract Services-Intracampus

Rent 6220-6229

6220 - Rental Expense - Intracampus
6221 - Rent/Lease - Non Campus <=1yr
6222 - Rent/Lease - Non Campus >1yr
6229 - Rental Expense (reclass)

Facilities Repair and Maintenance 6230-6249

6230 - Facilities Remodel
6240 - Facility Maintenance-NonCampus
6241 - Facility Maintenance-Intracampus

Non-capital Equipment 6250-6259

6250 - Non-capital equipment
6251 - Non-Cap Library Elec Resources
6252 - Non-Cap Films-Media Content
6253 - Non-Cap Equipment-Intracampus
6255 - Non-Cap Access Equipment
6256 - Non-Cap Access Equip-Intracampus
6257 - Non-Cap Equipment Sale Proceeds
6259 - Non-Cap Equipment Purchase (reclass)

Non-capital Furnishings 6260-6269

6260 - Non-Capital Furnishings
6268 - Non-Cap Furnishings Sale Proceeds
6269 - Non-Cap Furnishings (reclass)

Equipment Maintenance 6270-6299

6270 - Equipment Maintenance-NonCampus
6271 - Equipment Maintenance-Intracampus
6280 - Motor Pool Vehicle Op-Intracam

Student Aid 6300-6399

6300 - Scholarships
6305 - Graduate Fellowship
6310 - Grant
6319 - Student Aid (reclass)
6326 - Leadership Award
6330 - Employee Benefit Tuition Assis
6370 - Tuition Assistance NonBYU Stud
6390 - Other Student Aid

Other Expense 6400-6599

6400 - Insurance Expense
6403 - Other Academic Payments
6405 - Prizes
6410 - Royalties Expense
6420 - Bad Debt Expense
6430 - Interest Expense
6440 - Taxes
6450 - Bank Fees, Penalties
6452 - Credit Card Merchant Fees
6453 - Transaction Processing Fees
6460 - Trust/Invest Admin Fees
6470 - Student Travel
6480 - Legal Fees
6490 - Other Expense
6491 - Drug Testing
6492 - Medication
6493 - X-ray & Other Lab Fees
6494 - Other Medical
6497 - Allocated Indirect Costs
6498 - Fund 11 Taxable Sales
6499 - Other Expense (reclass)

Access Equipment 6600-6620

6600 - Access Equipment
6601 - Access Equipment-Intracampus
6610 - Access Lab Equipment
6620 - Access Equip Sale Proceeds

Unassigned 6621-6999

Travel 7000-7099

7000 - Domestic-Business Travel
7009 - Dmstc-Business Travel (reclass)
7010 - Domestic-Recruiting Travel
7020 - Domestic-Prof Developmt Travel
7029 - Dmstc-Prf Dvlpmt Trvl (reclass)
7030 - Domestic-Student Travel
7039 - Dmstc-Student Travel (reclass)
7050 - Foreign-Business Travel
7060 - Foreign-Recruiting Travel
7070 - Foreign-Prof Developmt Travel
7080 - Foreign-Student Travel

Depreciation and Amortization 8000-8099

8005 - Depre-Buildings
8010 - Depre-Building Improvements
8015 - Depre-Other Improvements
8020 - Depre-Furnishings and Fixtures
8025 - Depre-Capital Equipment
8028 - Depre-Capital Lease Equipment
8030 - Depre-Vehicles
8032 - Depre-Library Content
8035 - Depre-Miscellaneous Equipment
8036 - Depre-Livestock
8038 - Amortization-Media
8090 - Amortization-Software

Unassigned 8100-8899

Special Accounts 9000-9999

Art and Collections 9100-9109

9100 - Collections Acquisitions
9101 - Collections Sales Proceeds

Capital Asset Gain /Loss 9110-9199

9112 - AM Proceeds
9126 - AM Retirement-Assets
9127 - AM Retirement-Accum Depr
9136 - AM Transfer-Assets
9137 - AM Tansfer-Accum Depr
9199 - AM Offset Default

Net Asset Transfers 9250-9299

9250 - Transfer Into Net Assets
9260 - Transfer Out of Net Assets

Account - Revenue & Expense

Revenues 4000-4899

Cost of Goods Sold 4900-4999

Expenditures 5000-8999

Software and Computer Services 6000-6099

Materials, Supplies, and Other 6100-6999

Travel 7000-7099

Depreciation and Amortization 8000-8099

Sponsored Research (only) 8900-8999

Special Accounts 9000-9999

Journal Entries

Chart of Accounts - Chartfields

Other Information