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General Ledger Accounts                                                               PRINT GLA LIST

   

GLA #

Name     Description      
510580 Student Wages Includes University-funded and Federal
Work-study student workers.
                 
510581 Graduate Student Employment Graduate Student Budget    
605100 Postage/Freight/Shipping Costs of postal services including stamps and
        registered mail. Includes monthly department  
postage usage billed by Mail Services.
606115 Long Distance Telephone Costs associated with long distance
Service telephone charges. These include cellular
phone toll charges.
606130 Telephone Equipment Costs associated with adding/installing
Installation telecommunication lines and equipment.
These include cellular phone and pager
service charges.
                 
606145 Trunk Charges Cost of provision of telephone lines and related equipment
        related to on-campus and local telephone service.
607100 Advertising Cost of space on billboards, in newspapers, magazines,
and other publications, time on radio and television,
position advertising and all advertising agency fees.
 
608100 Subscriptions and Books Subscriptions for periodicals such as technical and
scientific journals, magazines, newspapers, etc. and
similar services purchased on a subscription basis.
Also non-library books.
609100 Memberships Membership dues paid to organizations and associations.
               
610100 Printing and Duplicating Photocopying and printing charges contracted with outside
  vendors and printing allocated from print shop.
       
615100 General Travel Travel requisition forms must be used by employees
    to request travel payments. Includes transportation fare,
car rental charges, mileage, per diem payments, and related
        expenses of travel. This account should also include the cost
of moving and relocation, and conference registration.
 
620100 Computing and Data Processing Contracted computer services and data computer
Services maintenance agreements. Includes repairs to
microcomputers, mainframe,  file servers, processing
expenses, Internet access charges.
PA Online, and Prolog charges.
                 
620200 Minor Software Software with a unit license cost of less than $5,000. Most
software is not capitalized at KU. Should a unit software
    cost exceed $5,000 and the useful life or license is greater
    than two years, use GAL 740000.
     
625100 Professional Services Consultant fees, honoraria paid to speakers, bond
  reimbursements, contractor's fees and any other payments
of a professional nature. Legal fees are reported separately.
includes life drawing models (fine arts) and out of service
training to employees of all bargaining units.
 
625210 Legal Services Legal Services provided by professional legal organizations
  and lawyers.
625225 Collection Fees   Fees of agencies who work on collecting  overdue accounts
      of the University.
       
625440 Cooperating Teachers Cost of public school teachers cooperating as advisors of
      student teachers educational experience.
     
630100 Maintenance & Repair Services Non-repetitive repairs performed by other than the
institutional personnel. Services may include materials and
other associated expenses. Includes copier drum replacement.
 
630200 Contracted Services Services provided by maintenance firms on contract,
  usually repair services. Includes overage charges on
  copier service contracts for excess copies.
 
630215 Contracted Personnel Services provided by temporary employment
Services agencies, usually clerical in nature.
635100 Insurance Institutional insurance premium payments for liability,
property, automobile, and other insurance premiums.
 
640100 Electric     Cost of distribution and provision of electrical power.
                 
641100 Natural Gas   Cost of distribution and provision of natural gas.
                 
642100 Heating Fuel Oil   Cost of distribution and provision of heating oil.
                 
643100 Coal     Cost of distribution and provision of coal.
                 
646110 Water     Cost of distribution and provision of water.
                 
646115 Sewer     Cost of removal of sewage.  
                 
646125 Trash/Sanitation Cost of trash removal.  
                 
650110 Rental/Operating Lease Cost  per copy (CPC) rental program
Equipment & Machinery (CPC) Use for this purpose only.
 
650115 Rent/Operating Lease PC Leasing of campus-wide desktop personal computers.
PC/EDP Equipment Also includes rental or lease of telecommunications equipment,
computer equipment/software and individual laptop leases.
     
650999 Rental/Operating Lease-Other Includes other short term rentals such as machinery,
  vehicles, and buses not included in lease GLA's listed above.
 
650999 Rental Lease - Real Estate Rent for leasing land, building, and structures.
 
655900 Other Miscellaneous Nonprofessional and non-maintenance related
Services services. Includes charges for on-campus
guest housing. Any service related expense
that does not belong in any other object.
Includes restocking charges, royalty charges,
camps/conference's linens and teleconference fees.
 
660100 Office Supplies All office supplies including print cartridges.
 
660125 Equipment (Non Capital) All generalized equipment (not furnishings) with a unit cost
    of less than $5,000. Can include office, computer, laboratory
        audio visual, appliances and other equipment.
     
660130 Furniture & Furnishings Minor furniture and furnishings including chairs, tables,
Non Capital draperies, window treatments, blinds, and other furnishings
with a unit cost of less than $5,000.
 
660200 Technology Related Supplies Purchases of slides, videos, films and other AV related
  material. Also includes video copyright/taping license fees.
Does not include blank tapes.
 
660400 Maintenance Supplies Supplies used in the maintenance and repair of facilities,
including hardware, hand tools, replacement parts, minor
repair parts, solvents, lubes, and fasteners.
660415 Agricultural Supplies Cost of landscaping grounds, outdoor settings including
      shrubbery, turf and limited excavation with unit cost less
than $5,000- generally non-capital.
     
660420 Housekeeping Supplies Supplies used in janitorial, cleaning and housekeeping
    applications.
     
660435 Motorized Equip Supplies Supplies used in the operation and maintenance
  of vehicles, which includes automotive repair parts, gasoline
        purchases, vehicular solvents, lubes and tires.
 
660500 Health Services Supplies Supplies used in the operation of Student Health Services
including medical supplies.
 
660700 Specialized Supplies Specialized supplies not classified as office supplies.
These include classroom, laboratory, and other supplies not
classified to another account code.
         
660820 Periodicals   Periodicals and journals provided in hard copy form
        generally provided for the library.
 
660835 Electronic Database These are fees paid in order to access informational
  Subscriptions databases for limited periods of time per contract. The
        nature of these expenses is similar to subscriptions where databases are not owned by the University but are only
        accessed and used by students and employees.
         
665125 Contractor Food Services Costs associated with purchasing food. Departmental food
requests to AVI most be approved by Dean or VP.
         
710000 Buildings   New buildings construction cost- generally used by project
      accounting for projects solely for new buildings such as the
      Science Center. Movable equipment should not be charged
      to this account.  
         
720000 Building Improvements Improvements or enhancements which extend the useful
      life of the building with a unit cost equal to or over $5,000.
      This include additions, roof replacement, installation of elevators
      replacement of central air conditioning or heating systems,
      installation of fire protection systems, replacement of plumbing
      or wiring, and other major renovations and replacements.
      Movable equipment should not be charged to this account.
         
730000 Improvements Other than Physical changes which increase the utility of the property
Buildings (exclusive of structures) with a unit cost equal to or over
        $5,000. Infrastructure improvements include sewers, bridges,
        drainage facilities, paving, curbing, sidewalks, parking lots
        outdoor lighting, utility distribution systems including
        computer networks exterior to building. Land improvements
        include landscaping, fences, retaining walls, running tacks,
        basketball courts, tennis courts, etc .
        Movable equipment should not be charged to this account.
         
740000 Equipment & Machinery All generalized equipment (not furnishings) with a unit cost
equal to or greater than $5,000. Includes computers equipment
office, laboratory, audio visual, appliances, vehicles, tools and
other academic equipment. Also, for lack of better designation,
includes major software and information license agreements.
 
750000 Furniture & Furnishing Office, classroom, other furniture and furnishings such as
  carpets with a unit cost equal to or greater than $5,000.
Some furniture is a group of attached components making
up one unit and should be evaluated as such.
Draperies are generally not capitalized.
       
760000 Library Books (Capitalized) Only books purchased for library use which are cataloged
  by the library. Does not include periodicals which should
be included in Periodicals account 660820.
 
 
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2001 Kutztown University, Kutztown, PA 19530