Accounting Services Training Manual€¦ · Accounting Services Training Manual Reference 4 Version: October 2014 –contacts modified 2018-06-05 V: \ACCTG SVCS TRAINING Reference

$Page 1: Accounting Services Training Manual€¦ · Accounting Services Training Manual Reference 4 Version: October 2014 –contacts modified 2018-06-05 V: \ACCTG SVCS TRAINING Reference$
Version: October 2014 – contacts modified 2018-06-05

Accounting Services

Training Manual

Reference

Accounting Services Training Manual

Reference

1 Version: October 2014 –contacts modified 2018-06-05 V:\ACCTG SVCS\TRAINING\Reference Training\Reference Manual\ReferenceManual-version 2018-06-04.docx

Table of Contents

Contact Information ……………………………………………………………………………...2

Contact by Cost Center ………..…………………………………………………………………3

Business Areas ……………………………………………………………………………...........4

G/L Account Listing ……………………………………………………………………………..6

Document Types ………………………………………………………………………………...15

Definitions/Glossary……………………………………………………………………….….....16

Reference Card …………………………………………………………………………….........22


Reference


Contact Information

Description Contact Phone E-mail Location

Audit

Financial Reports

Julie Montross

Assistant Controller

Accounting Services

3332 [email protected] WA304

Expense Distribution Report Contact

Updates

Financial Report Copies

SharePoint - Audit Site

Reservations for Conference

Rooms WA302A & WA305

Patti DeHarde' Executive Secretary


Daily incoming ACH/Wire/EFT

activity

University Bank Reconciliations

Wire Transfer Inquiries

Escheats (Unclaimed Checks)

Kelly Stacey

Executive Office Specialist


Sales & Use Tax

Unrelated Business Income

Financial Reports

Debt Service

Bond Issues

CBA Foundation

Plant Fund

Hillary Pierce

Assistant Manager,

General Accounting


Gift Account Questions and Reporting

Scholarships

Direct Lending

Title IV/CWS

Subrecipient Monitoring

Stephanie Carroll

Assistant Manager,

Grant Accounting


General Fund

Assist Athletics in information

gathering for NCAA reporting

Tricia Cotter General Accountant


Auxiliary Fund

Assist Athletics in information

gathering for NCAA reporting

Leah Cox General Accountant


Designated Fund

Agency Fund

Jennifer Williams

General Accountant 1139

[email protected]

WA304

Grants -Federal

FFATA Reporting

NSF Survey

Jason Cresswell

Grant Accountant


Grants-Private

Time & Effort Reporting

Grant Equipment

Purchases & Disposals

Tracy Daugherty

Grant Accountant 1162

[email protected]

WA307

Grants/Contracts-State

CMU Grants (EC, NRI, CCS)

Alana Parsons Grant Accountant


mailto:[email protected]












Reference


Cost Center Accountant Assignments

Description Accounts

Starting With WBS Accountant Phone Email

● GENERAL FUND

1XXXX

Tricia Cotter 7360 [email protected]

2XXXX

3XXXX

1XXXXXXXXX, (FUND 1XXXXXXX)

● DESIGNATED FUND 4XXXX

Jennifer Williams 1139 [email protected] 1XXXXXXXXX, (FUND 200220015)

● AUXILIARY 5XXXX

1XXXXXXXXX (FUND 38XXXXXX)

Leah Cox 7310 [email protected]

● FEDERAL GRANTS/ CONTRACTS/MATCHING

F6XXXX F

Jason Cresswell 7361 [email protected]

● PRIVATE GRANTS/ CONTRACTS/MATCHING

P6XXXX P

● PRIVATE GRANTS/ CONTRACTS/MATCHING

P6XXXX P Tracy Daugherty 1162 [email protected]

● CMU GRANTS ● STATE GRANTS/ CONTRACTS

C6XXXX S6XXXX, 62XXX & 92XXX

C S

Alana Parsons 7366 [email protected]

● PELL, SEOG, TEACH ● DIRECT LENDING

61XXX 82XXX

Alana Parsons 7366 [email protected]

● SUBRECIPIENT MONITORING -- Alana Parsons 7366 [email protected]

● FIXED PRICE & FEE FOR SERVICE CONTRACTS ● SCHOLARSHIPS/ENDOWMENT SPENDABLES ● RESTRICTED GIFTS

4XXXX

64XXX

67XXX, 9XXXXXX

Stephanie Carroll 7359 [email protected]

● ENDOWMENTS 66XXX,

66XXXXX Kasie Natzel 7386 [email protected]

● COLLEGE WORK STUDY 68XXX Stephanie Carroll 7359 [email protected]

● PLANT FUND 7XXXX Hillary Pierce 1280 [email protected]

● AGENCY FUND 8XXXX to

88XXX Jennifer Williams 1139 [email protected]

● RETIREMENT FUND 89XXX Jennifer Williams 1139 [email protected]
















Reference


Cost Center Recharge Rejects

Number Range Account Account

1000 MAIN 10000000 General Fund 1XXXX

1000 MAIN 10000000 General Fund 2XXXX 29998

1001 MAIN 10010000 General Fund - Global Campus - Instr. 311XX

1015 CMED 10020015 General Fund - College of Med - West

100XXXXXXX - 135XXXXXXX

145010000 & 1450100036, 14XXXXXXXX

1020 CMED 10999999 General Fund - College of Med - East 120XXXXXXX

1100 MAIN 10011000 General Fund - Global Campus Admin. 30XXX,310XX,32XXX-39XXX

2000 MAIN 20000000 Designated 4XXXX 49998

2001 MAIN 20010000 Designated - Business Insights 437XX

2005 MAIN 20050000 Designated - EMC Not Individually Defined

2015 CMED 20020015 Designated-College of Medicine 1000200000

2100 PBTV 20030001 Public Broadcasting - TV 432XX

2200 PBFM 20030002 Public Broadcasting - FM 433XX

3000 MAIN 30010000 Auxiliary - Res Svcs 50000-50079; 50098; 50158

59991 -

59992

3001 MAIN 30020000 Auxiliary - Printing Svcs 50081-50085

50092 -

50094

3003 MAIN 30030000 Auxiliary - Parking Svcs 5012X-5013X

3004 MAIN 30040000 Auxiliary - Telecom 5014X; 59993 59993 50143

3005 MAIN 30050000 Auxiliary - Mailroom 50150/50160

3006 MAIN 30060000 Auxiliary - Energy Facility 5017X

3007 MAIN 30070000 Auxiliary - Other Svcs 50089; 50153-50157 59995 50090

3008 ATHL 30080200-30080230 Auxiliary - Athletics 55XXX 59994

3010 MAIN 30100000 Auxiliary - University Events 5018X-502XX

3011 MAIN 30110000 Auxiliary - Information Technology 531XX

NA CMED 38000000 (10030001-Old) Auxiliary Fund - Medical School - McLaren

15162XXXXX (145XXXXXXX OLD

Except 1450100000 & 1450100036)

3002/3802 CMED 38100000 Auxiliary - Health Services 15XXXXXXXX

3801 CMED 38200000 (10030001-Old) Auxiliary Fund - Medical School - BCC 15102XXXXX (14530XXXXX-Old)

NA CMED 38300000 (10030003-Old) Auxiliary Fund - Medical School - PEDS 15122XXXXX (1403XXXXXX-Old)

3800 CMED 38400000 (10030002-Old) Auxiliary Fund - Medical School - SIMMONS 15142XXXXX (1404XXXXXX- Old)

61XXX-65XXX,67XXX,68XXX,69XXX

91XXX-955XX, 9XXXXXX

4001 PBTV PB-TV Not Individually Defined

4002 PBFM PB-FM Not Individually Defined

4015 CMED Expend Restricted-College of Medicine Not Individually Defined

5000 MAIN 61000000 Student Loan - University

5100 MAIN 61010000 Student Loan - Federal

6000 MAIN 66000000-66010000 Endowment 660XX-668XX, 660XXXX-668XXXX

6001 PBTV 66010001 Endowment - PB TV Not Individually Defined

6002 PBFM 66010002 Endowment - PB FM Not Individually Defined

6008 ATHL 66010200-66010230 Endowment - Athletics Not Individually Defined

6015 CMED 66010015 Endowment - College of Medicine Not Individually Defined

New Business

AreaFund Number

MAIN

669XX

KEY BUSINESS AREAS

EXPENDABLE RESTRICTED FUND

Old Business

AreaDescription

DESIGNATED FUND

GENERAL FUND

4000

STUDENT LOAN FUND

40000000 - 49000230

ENDOWMENT FUND

Expendable

AUXILIARY FUND


Reference


Cost Center Recharge Rejects

Number Range Account Account

70XXX-73XXX

75XXX-77XXX

7001 PBTV 70000001 PB-TV Not Individually Defined

7002 PBFM 70000002 PB-FM Not Individually Defined

7015 CMED 70000015 Plant - Unexpended College of Med Not Individually Defined

7000 ATHL 70000230 Plant-Unexpended Athletics Not Individually Defined

7099 MAIN 70990000 Plant - Unexpended AUC IOs-MAIN 7901X

7099 PBTV 70990001 Unexpended AUC-PBTV 7901X

7099 PBFM 70990002 Unexpended AUC-PBFM 7901X

7099 CMED 70990015 Unexpended AUC-CMED 7901X

7099 ATHL 70990230 Unexpended AUC-ATHL 7901X

7100 MAIN 71000000 Plant - Reserve for Maintenance 74XXX

7200 MAIN 72000000 Plant - Debt Service 78XXX Fiscal Year Accounts

7300 ALL 73000000-73040000 Plant - Properties 791XX-799XX

8000 MAIN 80010000-80020000 Retirement & Insurance 89XXX

9000 MAIN 90000000-91122014 Agency - General 80XXX-82XXX; 87000

9100 MAIN 92300000 Agency - Spec Olympics Gen 88000-88042, 88100

9200 MAIN 92300000 Agency - Spec Olympics Areas 88050-88057, 882XX

9250 MAIN 92300000 Agency - Spec Olympics Rest. 88101

9275 UNIT 95030000 CHAS 902XX

9300 UNIT 95020000 CMU Foundation 85000

9310 UNIT 95010000 CBA Foundation 903XX

9400 UNIT 95040000 CMURC 87000-87100

9450 UNIT 95050000 National Charter Schools (DPI) 87199

Fund # and GL Combination 7/1/13 Forward

As of 7/1/13, use the following Fund # with the following GL ranges:

FUND # GL-Account Range FUND # DESCRIPTION

TRSY 82000000 101100-110099 CASH IN BANK - TREASURY

MAIN 91000000 113261; 210000-211999 AGENCY - PAYROLL SUBSTITUTION

AGENCY FUND

Description

7000 Plant - Unexpended

KEY BUSINESS AREAS

PLANT FUND

BUSINESS

AREA

DEFAULT

MAIN 70000000

New Business

AreaFund Number

RETIREMENT & INSURANCE FUND

Old Business

Area


Reference


G/L Account Listing

GL account numbers are six digit in length and are used to classify revenues, expenditures, and

transfers. They are grouped as follows:

5XXXXX Revenue

59XXXX Revenue Transfers

60XXXX Cost of Goods Sold

61XXXX - 62XXXX Salaries, Wages, & Benefits

63XXXX - 8XXXXX Supplies & Equipment

9XXXXX Expense Transfers

Following is a list showing the GL account numbers with a description of the purpose of each.

REVENUES - 5XXXXX

Note: Many revenue G/L accounts indicate "Ext" for external sources of revenue and "Int" for

internal sources of revenue. For example, all revenue that goes into G/L 520500 (Sales-

interuniversity) is revenue that is earned by selling a product or service to other departments with

the university. This would be classified as an "Int" source of revenue. All revenue that goes into

G/L 540300 (Miscellaneous Income) is revenue that is earned by selling a product or service to

entities outside of the university, including agency cost centers. This would be classified as an

"Ext" source of revenue.

FEES

510200 Course Fees - Ext

510300 Admission Fees - Ext

510400 Orientation - Student Fees - Ext

510500 Credit by Examination - Ext

510600 Correspondence Course Fees - Ext

510800 Orientation - Parent Fees - Ext

510900 Graduate School Application Fee-On Campus 1 - Ext

511000 Undergraduate Application Fee-On Campus 1 - Ext

511200 Graduate Fees for Grad School - Ext

511300 Program Change Fees-Grad School - Ext

511400 Late Fees - Ext

TUITION 512100 Tuition - Spring - Ext

512200 Tuition - Summer I - Ext

512300 Tuition - Summer II - Ext


Reference


512400 Tuition - Fall - Ext

STATE APPROPRIATIONS

514000 State of Michigan Appropriation

GRANTS

515200-515900 Grant Revenue

PRIVATE GIFTS

516700 Private Gifts - Operating - Ext

516710 Private Gifts - Endowment Permanent - Ext

516720 Private Gifts - Capital - Ext

EDUCATIONAL ACTIVITIES - SALES & SERVICES

520200 Sales Taxable - Ext

520300 Sales Non-Taxable - Ext

520400 Sales - Theatre - Ext

520500 Sales Inter-university - Int

520800 Workshop Fees - Ext

521000 Fines

521100 Replacement Fees - Ext

521200 Miscellaneous Fee - Ext

521400 Vending - Ext

522200 Sales-Miscellaneous - Ext

522301 Sales-Miscellaneous - Int

ATHLETICS 526000-527950 (For Athletics Use Only)

AUXILIARY ACTIVITIES -- MOTOR POOL 534500-535800 (For Motor Pool Use Only)

OTHER REVENUE

STUDENT ACTIVITY CENTER 536000-537900 (For Student Activity Center Use Only)

540200 Cash Over - Cash Short - Ext

540300 Miscellaneous Income - Ext

540305 Commissions Revenue - Ext

540310 Miscellaneous Income - Int

540320-540399 Police Revenue (For Public Safety Use Only)

540600 Equipment Rental - Ext

540610 Rental Income - Int

540800 Lease Income - Ext

541000 Grant/Contract Program Income - Ext


Reference


PUBLIC BROADCASTING

545500-550500 (For Public Broadcasting Use Only)

AUXILIARY ACTIVITIES - SALES AND SERVICES 560100-565900 (For Auxiliary Services Use Only)

562000 Sales Taxable - Ext

562100 Sales Nontaxable - Ext

562150 Sales Nontaxable - UBIT - Ext

562200 Sales - Interuniversity

562201-562256 Printing Services Revenue (For Printing Services Use Only)

562270-562281 Res Life Sign Shop Revenue (For Res Life Sign Shop Use Only)

563100-563900 Bookstore Revenue (For Bookstore Use Only)

565000-565312 Athletics Revenue (For Athletics Use Only)

TELECOMMUNICATIONS RESOURCES 566000-566900 (For Telecommunications Use Only)

CENTRAL ENERGY FACILITY RESOURCES

567000-567900 (For Central Energy Use Only)

UNIVERSITY EVENTS 569100-569999 (For University Events Use Only)

REVENUE TRANSFERS – 59XXXX

CARRYFORWARD BALANCE

599800 Balance Carryforward (For Accounting Services Use Only)

599801 Commitment Carryforward (For Accounting Services Use Only)

599803 Gift Carryforward (For Accounting Services Use Only)

REVENUE TRANSFERS

599931-599960 (For Accounting Services Use Only)

COST OF GOODS SOLD – 60XXXX

601000-609900 Cost of Goods Sold

SALARIES, WAGES, & BENEFITS – 61XXXX-62XXXX

Note: G/L accounts listed in the Salaries, Wages, & Benefits category cannot be used in manual

journal entries, unless indicated otherwise. All entries must be approved by the Payroll

department.

STAFF SALARIES & WAGES

611000 Professional Administrative/Salary - Consists of entry level & middle

management individuals as well as professional staff members both on & off

campus.


Reference


611100 Senior Officers Salaries - Consists of the Directors of major departments, Deans,

Assistant & Associate Deans, individuals who make up the decision-making body

for Central Michigan University including the President, the Provost, & the

various Vice Presidents.

(STAFF SALARIES & WAGES con’t)

611200 Office Professionals Salaries - Consists of Bookkeepers, Clerks, Typists,

Secretaries, Receptionists, & other office related positions.

611300 Professional Administrative/Hourly - Consists of clerical & entry-level

professional administrative positions both on & off campus.

612100 Food Service and Maintenance Salaries - Consists of unskilled & skilled workers

at Facilities Management. And also includes employees working in the Food

Service area.

612200 Public Broadcasting Salaries - Includes employees working in the Public

Broadcasting area except for administrative staff.

612300 Public Safety Salaries - Includes the campus Service Officers, & Sergeants.

612500 Supervisory/Technical Salaries - This group includes supervisors in the office

setting, at Facilities management (both skilled & unskilled trades, & Food Service

area). In this group you will also find technical people such as keypunch

operators, physics technicians, nurse's aides, etc.

FACULTY SALARIES & WAGES

613200 Faculty Salaries - This group consists of Instructors, Professors, Librarians,

Coaches, and Counselors.

613300 Faculty - Department Chairperson Salaries

613400 Faculty - Summer Salaries

613500 Faculty - Temporary Salaries

613600 Graduate Assistants Salaries - These are students who work in the academic areas,

assisting in teaching or research in order to gain credit & practical experience.

613700 Course Instructor

613800 Ttrl/Monitor/Review

613900 Wkshop/Spkr/Prctr

614000 Advising Earnings


Reference


FRINGE BENEFITS

Fringe Benefits include Retirement, Social Security, Hospitalization Insurance, Life Insurance,

Disability Insurance, Worker's Compensation, Dental, Parking Decals, Vision Care, Longevity,

Tuition, Unemployment, & Vacation accrual for FASB 43. Each classification has an appropriate

percentage.

615000 Professional/Administrative Benefits

615100 Senior Officers Benefits

615200 Office Professionals Benefits

615400 Faculty Benefits

615600 Faculty - Temporary - Full time - Benefits

615800 Graduate Assistants Benefits

615900 Other Benefits

616100 Food Service & Maintenance Benefits

616200 Public Broadcasting Benefits

616300 Public Safety Benefits

616500 Supervisory/Technical Benefits

616600 Benefits Recharge (use for manual journal entries)

616700 Retirees Benefits

617700 Course Instructor Benefits

OTHER SALARIES - STUDENT & TEMPORARIES

620900 Expenditure Credit (use for manual journal entries)

TEMPORARY EMPLOYEES & STUDENT ASSISTANTS - PAYROLL

621000 Temporary Hourly Employees

621100 Temporary Salaried Employees

621300 Food Service & Maintenance - Temporary

621800 Student Assistants - Temporary

622000 Contractual Services

OTHER COMPENSATION

623000 Other compensation

623100 Overtime

623200 Shift Differential

623300 Work in Higher Classification

623400 Callback Pay

623500 Wage Recharges (use for manual journal entries) 623501

Wage Recharges - Student (use for manual journal entries)

STUDENT ASSISTANTS - WORK STUDY

624200 CWS - College Work Study

624300 CMU Additional Student Assistance (effective FY11)


Reference


OTHER BENEFITS - TEMPORARY EMPLOYEES & STUDENT ASSISTANTS

625200 Temporary Employees Benefits

625300 Temp Salaried Employee Benefits

625900 Other Fringe Benefits

626000 Retirement Service Award Payment

FUNDED DEPARTMENTAL RESOURCES

626700 Professional Admin. Salary Departmental Funding

626800 Senior Officer Departmental Funding

626900 Office Professionals Departmental Funding

627000 Faculty Departmental Funding

627100 Food Service & Maintenance Departmental Funding

627300 Public Broadcasting Departmental Funding

627400 Public Safety Departmental Funding

627500 Professional Admin. Hourly Departmental Funding

627600 Supervisory Technical Departmental Funding

627700 Temporary/Student Soft Funded Wages

BENEFITS - FUNDED DEPARTMENTAL RESOURCES

628700 Professional Admin. Salary Departmental Funding - Benefits

628800 Senior Officer Departmental Funding - Benefits

628900 Office Professionals Departmental Funding - Benefits

629000 Faculty Departmental Funding - Benefits

629100 Food Service & maintenance Deptl. Funding - Benefits

629300 Public Broadcasting Departmental Funding - Benefits

629400 Public Safety Departmental Funding - Benefits

629500 Professional Admin. Hourly Departmental Funding - Benefits

629600 Supervisory Technical Departmental Funding – Benefits

629700 Temporary/Student Soft Funded Benefits

SUPPLIES AND EQUIPMENT – 63XXXX-8XXXXX

SUPPLIES & EQUIPMENT

631900 Expenditure Credit

640100 Misc. Freight

640200 Postage and Delivery - Includes stamps & meter mail

640300 United Parcel Service / Federal Express

640400-641100 Postage and Delivery

645200 Telephone

645222 OIT Fees - Computing Services

645300 Telephone - Long Distance

645400 Telephone - Installation

645600 Telephone - Miscellaneous

645700 Telephone - Service Order Charges

645800 Telephone - Telephone Equipment

645900 Cable TV Service

646200 Cell Phone Expense


Reference


646300 Pager Expense

(SUPPLIES & EQUIPMENT con’t) 650200-650500 Computer Services - Includes charges for use of computer facilities & Data

preparation.

651100 Database Access - Includes vendor charges for access to external computer

databases.

651200 Computer Services

651500 Consulting Fees

651700 Miscellaneous Networking Software

651900 Computer Services

651902 Network Charges/Res Net

655200-656102 Equipment Repairs & Maintenance - Includes the repair of equipment, service

contracts & preventive maintenance of equipment.

660200-660900 Entertainment and Meeting Expenses - Includes the cost of meals & refreshments

for employee meetings & entertaining university guests. If this cost is on the

travel expense reports.

662200-662900 Workshop Costs

663200 Teleconferencing Costs

664200 Graduation Costs

665200-666400 Printing & reproduction - Includes cost of printing forms pamphlets &

bulletins. Includes duplication costs for the copy center or other reproduction

services.

670200-671000 Honorariums & Professional Entertainment Fees - Includes payments to

individuals for honorariums, speaking fees, & professional entertainment

services. Payments to employees of the university must be paid through payroll

since they are subject to withholding for income tax.

672200-672900 Outside Services

673000 Asbestos Service

673100-673900 ARAMARK Contract Service

675300 Employee Scholarships

680100 Classroom Rent

680200-681000 Rentals - Includes the cost of renting office equipment, facilities & vehicles.

Does not include cost of rental vehicle when traveling.

685200 Student Aid - Includes the cost of grants, scholarships or fellowships to students

of the University.

685300-686600 Awards and Trophies - Includes cash awards to students & the cost of trophies.

690200-692700 Supplies/Office - Includes the cost of office supplies & office furnishings such as

desk pads, waste baskets, etc.

693000-693300 Purchasing MasterCard Program

695300 Indirect Costs

696000 Overhead Recovery


Reference


(SUPPLIES & EQUIPMENT con’t) 700200-703100 Supplies/Maintenance - Includes the cost of maint. supplies. This does not

include the cost of maint. of equipment (See 655200).

703100 Participant Stipends

706200 Oil

706300 Electric - Main Meter

706400 Electric – Other

706500 Gas – Powerhouse

706600 Gas - Other Meters

706700 Gas – Academic

706800 Water/Sewer

706900 Wood

707000 Solid Waste

707200 General Utilities

730200; 730300-734100 Supplies/Other - Includes the cost of supplies other than office or

maintenance. Departments that have supplies for clinical, laboratory or other

specific functions should code these supplies in this category. Includes equipment

less than $5,000.

730210-730270 Supplies-Parking Services only

737500 Moving Expense

740200-741100 Travel - Includes the cost of all employees and student travel Travel expenses

for individuals not employees or students of the University should be included

under Professional Services

741200-741900 Conference Fees - Includes fees paid to attend conferences, annual association

meetings & educational course registration fees.

742200-742700 Lodging

743200-743900 Meals

744200-744800 Transportation (taxicab, bus, airplane)

745000-747400 Recruiting Expenses

750200 Advertising - Includes the cost of want ads & classified & direct mail brochures.

750300 Promotional Activities

750400 Trustee Fees - Includes the cost of Trustee Fees paid to Trust Corp.

750500 Subscriptions and Publications - Includes the cost of all types of subscriptions,

periodicals & publications.

750600 Professional Fees - Includes payments to individuals & companies not employees

of the University for professional services such as auditing, legal & engineering.

750700 Membership Fees and Dues - Includes the cost of University & individual

membership fees & dues.

750800 Bad Debts - Includes the cost of uncollectable accounts with the University.

750900 Legal Fees

751000 Bank Fees

751100 Credit Card Fees


Reference


751200 Textbooks

751300 Research

(SUPPLIES & EQUIPMENT con’t) 751400 Towing Payment

751500 Direct Deposit Fees

751600 CEL Textbook Charges

752000-752800 Insurance - Includes the cost of casualty insurance & bonds.

752500 Workers Comp

753900-753901 Other Course Expenses

754000 Other Administrative Expenses - Includes the cost of other administrative or

operational expenses not covered in another category.

754300-754301 Interest Expense

754400 Commission Fee

754900 Furnishings - Equipment with a unit cost of less than $5,000 or useful life of less

than two years (equipment not capitalized) - see (805200).

775000-775800 Public Broadcasting Network

777000 Public Broadcasting Network

EQUIPMENT & LIBRARY ACQUISITIONS

801000 Movable Equipment to be capitalized ($5,000 or more) (eg. complete computer

system, etc.) (no software, except operating systems)

801100 Upgrades (computers; machine or other equipment enhancements)

801200 Title Vehicles (for athletic vehicles please use 3000-113286)

805000 Fixed Equipment (attached to building)

805100 Software

805101 Software Maintenance and Renewals

805200 Equipment not Capitalized (Greater than $1,000 but less than $5,000) (These

items will be tagged)

805201 Upgrades/Components for Equip Not Capitalized

805300 Maintenance Contracts

805500 Equipment (Less than $1,000) Not Tagged

805501 Equipment (Less than $1,000) Tagged

805600 Freight, Shipping & Handling Charges

810000-816000 Library Acquisitions

FACILITIES MANAGEMENT

820200-895999 (For Facilities Management Use Only)

896000-898999 (For Use on AUC Internal Orders Only)

EXPENSE TRANSFERS – 9XXXXX

9XXXXX TRANSFERS FOR ACCOUNTING USE ONLY


Reference


Document Types

Accounting Services Department (Grants x7361)

Doc. Type Description From Number To Number

DR Customer Invoice 1800000000 1899999999

DZ Customer Payment 1400000000 1499999999

Accounting Services Department (x3707)

AA Asset Posting 100000000 199999999

AB Accounting Document 100000000 199999999

AF Dep. Posting 3000000000 3999999999

SA G/L Account Document 100000000 199999999

Z1 F27 Interface (Cash

Receipt) 2700000000 2749999999

Z3 F60 Interface (Cash

Receipt) 6000000000 6049999999

ZZ SAP F180 B/A Clearing 4000000000 4999999999

ZR Reconciliation Posting

CO 100000000 199999999

ZA ProfEd Monthly

Corrections 100000000 199999999

Payable Accounting Department (x3523)

KA Vendor Document 1700000000 1799999999

KG Vendor Credit Memo 1700000000 1799999999

KN Net Vendors 1900000000 1999999999

KP Acct Maint (GR/IR) 4800000000 8999999999

KZ Vendor Payment 1500000000 1599999999

RE Invoice Receipt 5100000000 5199999999

RN Invoice Receipt 5100000000 5199999999

Z4 F50 Interface 5500000000 5599999999

Z9 P O Credit Memo 5200000000 5299999999

ZB Payment Reversal 1700000000 1799999999

ZP Payment Posting ACH 1600000000 1699999999

Purchasing Department (x3118)

WA Goods Issue 4900000000 4999999999

WE Goods Receipt 5000000000 5099999999

WI Inventory Document 4900000000 4999999999

Payroll Department (x3481)

Z7 SAP Payroll Feed 2000000000 2099999999

Z8 Payroll Correction 4000000000 4099999999

SLCM (x7344)

YT CA Transfer 2600000000 2649999999


Reference


Definitions/Glossary

1. Agency Fund - An agency fund is a fund group used to account for assets that are received

by the university to be held or disbursed only on the instruction or on behalf of the person or

organization from whom they were received. The assets do NOT belong to the university.

2. Asset Under Construction (AUC) – An asset under construction is the SAP process using

internal order number 650000 to 689999 by Facilities Management for repairs, maintenance,

and improvement projects of university assets.

3. Auxiliary Fund - An auxiliary fund account is used to account for revenue and expenditures

of revenue-producing, substantially self-supporting activities that perform a service for but are

not themselves educational and general activities. The following are examples of business

enterprises that CMU records in auxiliary fund cost centers: Athletics, CMU Bookstore, CMU

Printing Services, Telecommunications, Health Services, Motorpool, Residence Life, Campus

Dining, Bovee University Center, and other miscellaneous self-supporting activities. Auxiliary

fund cost centers begin with 5XXXX.

4. Available Balance - The amount available in a cost center that can be used or expended

before the cost center has a zero balance. This amount takes into consideration the outstanding

commitments as of the time the available balance is determined. It should be noted that when

using this balance some charges may have been incurred but not processed through SAP.

5. Budget To Actual (BTA) - The Budget to Actual Report compares the approved operating

budget to the actual revenue and expense activity through the fiscal year quarter indicated on

each report.

6. Buildings & Building Improvements - Buildings and building improvements includes all

structures used for operating purposes, as well as significant improvements made to an existing

structure that meet appropriate capitalization criteria. Included with this category are all

permanently attached fixtures, machinery, and other components that cannot be removed

without damage resulting to the building. If a component can be removed without damage,

then it should be considered equipment and not included in the cost of the building or

improvement. All direct costs of construction should be included in calculating the capitalized

cost of the asset. If the building is constructed by CMU’s own personnel, then these costs

should also be included as part of the capitalized amount of the asset. Significant structural

alterations that increase the building’s usefulness, efficiency or asset life should also be

capitalized.

To determine if a project should be capitalized as a building improvement, certain criteria must

be met. Work to maintain buildings in their existing condition, such as painting or repairs,

should be expensed. Work to improve the building in excess of $50,000 that would extend the

asset’s useful life and/or increase efficiency, such as the addition of a new wing to a building,

significant remodeling of a building or office(s), or the addition of HVAC systems to a

building or office(s) should be capitalized.


Reference


7. Business Area - A business area is a unit of financial accounting that represents a separate

area of operations or responsibilities within the organization.

8. Collections - Collections are defined as works of art, historical treasures, or similar assets

that are (a) held for public exhibition, education, or research in furtherance of public service

instead of financial gain, (b) protected, kept unencumbered, cared for, and preserved, and (c)

subject to organizational policy that requires the proceeds of items that re sold to be used to

acquire other items for collection. Items that do not meet these criteria are not considered

collections and must be capitalized accordingly.

Collections acquired through purchase should be recorded at cost. Collections received through

gift or bequest should be recorded at fair value. Fair value is best determined by quoted market

prices or appraisals.

Assets acquired other than through purchase are to be recorded on the books at the appraised

value at the date of acceptance of the gift.

9. Commitment - A commitment is a transaction that sets aside budget because the cost center

made a commitment of their funds to pay for purchases or payroll. For example, the unfilled

portion of an outstanding purchase order is a commitment.

10. Cost Center - Cost centers are used to account for related revenues and expenses.

11. Deficit – In general, a deficit occurs when the expenditures of a cost center are greater than

its revenues. For grant accounts, a deficit occurs when actual spending plus committed

spending exceeds the approved budget amount.

12. Designated Fund - A designated fund account is used to account for specific purposes

which are not restricted by supporting agencies.

Designated funds will include organized departmental activities associated with academic

programs, conferences, seminars and fees for service and fixed price contracts. Designated

fund cost centers begin with 4XXXX.

13. Document Number - Document numbers are generated automatically by the SAP system

after a transaction, such as a journal entry, is entered into SAP.

14. Endowment Fund - An endowment fund account is used for funds which the donor

specifies that the principal is to be held in perpetuity. The principal is unexpendable and is

invested to produce earnings that are generally available for use as specified by the donor.

15. Equipment – Equipment generally includes all items that are perceived as moveable

personal property. Equipment may be purchased, fabricated, or received by donation.

Examples of equipment include furniture, lab equipment, classroom equipment, and vehicles.

Purchased equipment should be recorded at cost, which is calculated at the amount invoiced,

plus freight and installation costs, less any discounts. The cost of fabricated equipment should

include the direct cost of the fabrication and installation, plus overhead or indirect costs.

Donated equipment should be recorded at fair market value as of the date of the gift.

CMU’s capitalization threshold for equipment is $5,000, which is also in accordance with

OMB Circular A-21, which requires all institutions recovering costs from the federal

government to capitalize all equipment costing more than $5,000.


Reference


Equipment assets, other than those considered low theft items, are also tagged and then

capitalized within the fixed asset system. If tagged equipment items are not found during

annual inventories, the asset should be retired and removed from the University’s records.

16. Escheats – Escheats are a process whereby uncashed checks or unclaimed property is

turned over to the State of Michigan. Checks are the typical unclaimed property of the

university. The period of abandonment for checks varies. Payroll checks are returned to the

State of Michigan (escheated) after one year. Payables and Receivables checks (not including

Title IV funds) are escheated after five years. Any unclaimed checks due to be escheated that

include Title IV funds must instead be returned to the appropriate aid program.

17. Expendable Restricted Fund - The Expendable Restricted Fund is used to account for all

special programs financed by separate special-purpose state appropriations, income from

endowment funds, contracts and grants, excluding some fixed price and fee for service

contracts, and gifts. In all cases, the use of the funds is restricted for specific purposes stated by

the supporting agencies or donors. Internal grants are also recorded in the restricted fund.

18. Fiscal Year – The fiscal year are the annual financial accounting period (July 1 - June 30).

For example, the period FY 09/10 represents the period 7/1/09-6/30/10.

19. Fund – A fund is an accounting entity with a self-balancing set of accounts consisting of

assets, liabilities, and fund balance. Separate funds are used to ensure the observance of

limitations and restrictions placed on the use of their resources.

20. Fund Balance - The fund balance of each fund represents the difference between the

fund’s assets and liabilities.

21. General Fund - A General Fund account is used to account for those transactions related

to academic and instructional programs and their administration. General fund cost centers

begin with 2XXXX. ProfEd cost centers begin with 3XXXX.

22. General Ledger (G/L) – A general ledger is a set of six digit numbers used to classify

revenues, expenditures, transfers, assets, liabilities, and fund balances. They are grouped as

follows:

1XXXXX-Assets 61XXXX-62XXXX Salaries, Wages, & Benefits

2XXXXX-Liabilities 63XXXX-8XXXXX Supplies and Equipment

3XXXXX-Fund Balance 9XXXXX Expense Transfers

5XXXXX-Revenue

59XXXX-Revenue Transfers

23. Grant Accounting - Grant Accounting is involved in post award oversight of the

University’s Grants and Contracts, review of related journal entries, WBS element / Grant Cost

Center creation, billing, financial reporting to funding agencies, Time and Effort Reporting,

and providing departmental guidance of SAP Grant/Contract account maintenance.

24. Grant Funding - Grant revenue is generated from agreements with sponsoring agencies,

such as governments, corporations, and foundations. These generally require the performance

of specific tasks.


Reference


25. Grant Number - The Grant number is a 6 digit Alpha-Numeric character number used to

display grant account reporting information in SAP for grants set up through the Grants

Management module. All grants that are awarded through the Office of Research and

Sponsored Programs will be set up with Grant Numbers. Always use the Grant Number when

running reports in SAP for the project. For example:

Federal = F6XXXX

State = S6XXXX

Private = P6XXXX

Internal = C6XXXX

When it is time to process expenses, use WBS elements associated with the grant

numbers. DO NOT use Grant Number to process expenses/revenues.

26. Infrastructure – Infrastructures includes all items such as streets, street lighting, roads,

sidewalks, curbs, utility distribution systems, and storm sewers. These assets usually have a

longer useful life and are more permanent in nature than land improvement related assets.

Work to maintain infrastructure assets in their existing condition should be expensed. Work to

improve infrastructure assets, for example creation or replacement of a storm sewer, in excess

of $50,000 should be capitalized. All direct costs of construction or alteration should be

included in calculating the cost of the asset. If the asset is constructed / altered by CMU’s own

personnel, then these costs should also be included as part of the capitalized amount of the

asset.

27. Internal Orders - Internal Orders provides a way of tracking expenses in addition to G/Ls.

For example, all the expenses associated with a department project or faculty member can be

assigned an Internal Order number. Internal Orders are created and maintained by the

department. The system automatically assigns an internal order number when the setup of the

new internal order is complete and saved. The system assigns the next number in the sequence

assigned to the Order Type used. This means your internal orders will not necessarily be in

consecutive order. Keep a record of the Internal Orders you create.

28. Interuniversity Revenue - Interuniversity Revenue includes all revenue that is earned

when selling a product or service to another department within CMU. For example, if the

School of Music sells a CD to Accounting Services, the School of Music would recognize the

money earned on this sale as interuniversity revenue.

29. Land – Land includes all land that is purchased or acquired by gift or bequest. The

capitalized cost of land purchased would include the amount paid for the purchase, plus all

ancillary costs, such as broker and legal fees. If acquired by gift or bequest, the capitalized cost

would be recorded at fair market value at the date of the gift or bequest. CMU must have title

to the land before being capitalized. The purchase of easements should also be recorded as

land.

30. Land Improvements – Land improvements includes assets such as parking lots, fencing,

gates, athletic fields, and parking lot lighting. Work to maintain land improvements in their

existing condition, for example, re-asphalting a parking lot, should be expensed. Work to

improve land improvements in excess of $50,000, for example, expanding a parking lot, should

be capitalized. All direct costs of construction or alteration should be included in calculating

the cost of the land improvement. If the land improvement is constructed / altered by CMU’s


Reference


own personnel, then these costs should also be included as part of the capitalized amount of the

asset.

31. Library Books – Library books are assets that should be capitalized at their purchase price

plus transportation and any incidental costs. Donated books should be recorded at fair value as

of the date of the gift. Periodicals and subscriptions are also capitalized. The University

capitalizes library books at the end of each fiscal year. Rare books that are considered

“collections” similar to works of art or historical treasures should be classified as Collections.

32. Plant Fund – Plant funds are a separate fund group used to account for long-lived assets

such as land, buildings, and capital equipment; renewals and replacements of those assets; debt

service (principal and interest payments) incurred to purchase those assets; and unexpended

funds which are available for capital projects.

33. Reference Number - The reference document number is used as a search criterion when

displaying or changing documents. This can be assigned by Accounting Services or the

department requesting the journal entry.

34. Sponsored Class - A Sponsored Class is a group of pre-determined General Ledger (G/L)

accounts that are functionally related. Sponsored Classes are used to budget a level higher than

a single G/L for grants established through the Grants Management module in SAP. Since

spending on a grant is based on the sponsor’s authorized budget and reporting requirements,

the Sponsored Classes are used to group the G/Ls into budget categories that closely resemble

the sponsor’s allowed budget categories for reporting purposes. Expenses still have to be

posted to individual G/Ls and not to Sponsored Classes. For example:

Supplies and Materials - G211000 (this is a Sponsored Class Group number)

Postage & Delivery 640200 (this is a G/L number)

Telephone 645200

Printing 665200-666400 (range of G/L numbers)

Travel - G220000

Travel 740200-741100

Incorrect use of the G/Ls will generate inaccurate reports. Care should be taken to use the

appropriate G/L for charging expenses to a grant.

35. Sponsored Project – A sponsored project is any externally funded activity that has a

defined scope of work and set of objectives which provide a basis of accountability and

sponsor expectations. All projects determined to be a sponsored project must be processed

through the Office of Research and Sponsored Programs.

36. Transfers - Transfer codes (G/L’s) are used to move funds (instead of specific expenses)

between cost centers. A transfer occurs when one cost center is providing general support. A

movement of expense occurs when the expense hit one cost center & G/L, but really belongs in

another cost center.

Transfer codes CANNOT be used on Agency cost centers.

37. Unrelated Business Income Tax (UBIT) - CMU is exempt from the payment of income

taxes on income related to its exempt purposes. However, the University is liable for taxes on


Reference


unrelated business income (UBI). Income from an activity carried on by an exempt

organization is subject to the unrelated business income tax if the following three criteria are

present:

The activity constitutes a “trade or business,”

The activity is “regularly carried on” by the organization, and

The conduct of the activity is “not substantially related” (other than through the

production of funds) to the performance of the organization’s exempt function.

38. WBS elements (WBS) - WBS stands for Work Breakdown Structure. It is the SAP

software vendor’s acronym for the account number used in SAP to record expenses for

Grants. A WBS is a six digit SAP account that starts with 6XXXXX. The WBS is used to

charge expenses or record revenues related to a grant account. Where departmental internal

paperwork/forms/etc lists cost center number – the WBS element number should replace the cost

center number if the expense is to be charged to an award set up as a WBS.


Reference


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Reference


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Accounting Services Training Manual€¦ · Accounting Services Training Manual Reference 4 Version: October 2014 –contacts modified 2018-06-05 V: \ACCTG SVCS TRAINING Reference