Local School Local School Accounting Accounting Coding Workshop Coding Workshop 1 MONTGOMERY PUBLIC MONTGOMERY PUBLIC SCHOOLS SCHOOLS
Dec 24, 2015
Local School Local School AccountingAccounting
Coding WorkshopCoding Workshop
11MONTGOMERY PUBLIC MONTGOMERY PUBLIC SCHOOLSSCHOOLS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
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22MPSMPS
Revenues (Public)Revenues (Public) Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
29902990 – – Special LegislatorSpecial Legislator 65106510 – – County CommissionCounty Commission 65206520 – – City CouncilCity Council
These codes are used if the check is NOT an MPS check.
Please send a copy of the check. There must be a separate activity code to
house this money. Name activity Tax Donations (purpose).
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33MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
6810 – Interest Interest on checking accounts Interest on investment accounts Posted from the monthly statement or
periodic statements
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44MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
7110 – Admissions Money generated from public attendance Numbered tickets must be sold ALWAYS public
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55MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
7180 – Concessions Food sold all year Food sold at events
(ex. Juice, snacks, vending products)
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66MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
7220 – Commissions Revenue comes in the form of a check as
part of proceeds ALWAYS public
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77MPSMPS
Revenues (Public)Revenues (Public) Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
7260 – Fees Required to support curriculum that is not
required for graduation Voted on by MPS committee. No elementary school is authorized to
charge a fee. Cannot travel with fee money
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88MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
7300 – Fines and Penalties(ex. Returned library books, state adopted textbooks, parking fines)
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99MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
7340 – Fund Raisers Items sold could be food or non-food. Short term Company is in the business to raise funds
for the school ONLY 40%+ profit (will be flagged if under)
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1010MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
73807380 – – GrantsGrants All grant requests are submitted in writing.All grant requests are submitted in writing. State agency grants require a different State agency grants require a different
code (2990)code (2990)
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1111MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
74207420 – – SalesSales All year non-food items All year non-food items ONLYONLY (ex. Car (ex. Car
stickers, planners, spirit items, pencils stickers, planners, spirit items, pencils sold separately in the supply store or sold separately in the supply store or school store)school store)
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
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1212MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
7430 – – DonationsDonations Revenue donated to schools for specific Revenue donated to schools for specific
purposes from private sources. (ex. purposes from private sources. (ex. Monies coming from parents for field trips, Monies coming from parents for field trips, and P.E. uniforms, or monies coming from and P.E. uniforms, or monies coming from private organizations). private organizations).
STRICTLY VOLUNTARY!STRICTLY VOLUNTARY!ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX
1313MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
74407440 – – AccommodationsAccommodations USED RARELY!USED RARELY! A school receiving and handling monies A school receiving and handling monies
from other schools on behalf of MPS (ex. from other schools on behalf of MPS (ex. Career Tech Extravaganza)Career Tech Extravaganza)
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AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX
1414MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
74907490 – – OtherOther USED RARELY!USED RARELY! (ex. Restitution, (ex. Restitution,
reimbursing a school for NSF charge)reimbursing a school for NSF charge)
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1515MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
92109210 – – Internal TransferInternal Transfer Receiving activity from a transferReceiving activity from a transfer Internal onlyInternal only
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1616MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
92309230 – – External TransferExternal Transfer Check received from Central OfficeCheck received from Central Office If reimbursed from Board funds, use a If reimbursed from Board funds, use a
different code (varies). Not receipteddifferent code (varies). Not receipted User code will always be User code will always be 09000900
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1717MPSMPS
Revenues (Public)Revenues (Public)
Activity CodeActivity Code Account Type Account Type 44
Account Code (function)Account Code (function) 99109910 – – Prior Year RefundPrior Year Refund
Receiving a refund from monies spent in Receiving a refund from monies spent in the prior school yearthe prior school year
Will be receiptedWill be receipted
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1818MPSMPS
Revenues (Non-Public)Revenues (Non-Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX
1919MPSMPS
Revenues (Non-Public)Revenues (Non-Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
75107510 – – ConcessionsConcessions Same as Public but housed by non-public Same as Public but housed by non-public
activityactivity
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2020MPSMPS
Revenues (Non-Public)Revenues (Non-Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
76107610 – – DuesDues Voluntary Voluntary (not required)(not required) Housed by a non-public activityHoused by a non-public activity
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2121MPSMPS
Revenues (Non-Public)Revenues (Non-Public) Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
77107710 – – FundraisersFundraisers Same as Public but housed by non-public Same as Public but housed by non-public
activityactivity
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2222MPSMPS
Revenues (Non-Public)Revenues (Non-Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
78107810 – – DonationsDonations Same as Public but housed by non-public Same as Public but housed by non-public
activityactivity
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2323MPSMPS
Revenues (Non-Public)Revenues (Non-Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
78507850 – – AccommodationsAccommodations Revenue for all non-public Revenue for all non-public
accommodation activitiesaccommodation activities
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2424MPSMPS
Revenues (Non-Public)Revenues (Non-Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
79107910 – – OtherOther Same as Public but housed by non-public Same as Public but housed by non-public
activityactivity
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2525MPSMPS
Revenues (Non-Public)Revenues (Non-Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
92109210 – – Internal TransferInternal Transfer Same as Public but housed by non-public Same as Public but housed by non-public
activityactivity
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2626MPSMPS
Revenues (Non-Public)Revenues (Non-Public)
Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
9230 – 9230 – External TransferExternal Transfer Same as Public but housed by non-public Same as Public but housed by non-public
activityactivity
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2727MPSMPS
Revenues (Non-Public)Revenues (Non-Public) Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)
99109910 – – Prior Year RefundPrior Year Refund Same as Public but housed by non-public Same as Public but housed by non-public
activityactivity
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2828MPSMPS
ExpendituresExpenditures Activity CodeActivity Code Account Type Account Type 55 Account Code (function)Account Code (function) ObjectObject ProgramProgram
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2929MPSMPS
ExpendituresExpenditures Activity CodeActivity Code Account Type Account Type 55 Account Code (function)Account Code (function) ObjectObject ProgramProgram
310310 – – Professional Educational ServicesProfessional Educational Services Admission fee paid on a field tripAdmission fee paid on a field trip Charge for pubic speakerCharge for pubic speaker Charge for a performerCharge for a performer
5-1100-310-12005-1100-310-1200 5-1100-310-15005-1100-310-1500 5-2190-310-44005-2190-310-4400
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AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX3030MPSMPS
ExpendituresExpenditures Activity CodeActivity Code Account Type Account Type 55 Account Code (function)Account Code (function) ObjectObject ProgramProgram
340 – 340 – Property ServicesProperty Services Maintenance Agreements Repair/Rental of equipment Tuning musical instrument Aquarium Care Exterminator Keys made/locks serviced
1100-340-1200 1100-340-1500 2310-340-8230 3200-340-8300
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ExpendituresExpenditures Activity CodeActivity Code Account Type Account Type 55 Account Code (function)Account Code (function) ObjectObject ProgramProgram
360 – 360 – CommunicationsCommunications Cellular phone bills Postage stamps/metered mail Ad in the newspaper Announcement aired over the radio or
TV 1100-360-1200 1100-360-1500 2310-360-8230 2190-360-4400
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ExpendituresExpenditures Activity CodeActivity Code Account Type Account Type 55 Account Code (function)Account Code (function) ObjectObject ProgramProgram
380380 – – Travel & TrainingTravel & Training Reimbursement for mileage in/out state Reimbursement for lodging/valet
charges Reimbursement for meals
1100-380-1200 1100-380-1500 2310-380-8230
PLEASE INCLUDE APPROPRIATE DOCUMENTATION
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AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
390 390 – Other Purchased Serviced Commercial bus for field trips Motel expense on field trips Food purchased on a field trip Food purchased for refreshments Athletic officials service Security Printing/binding
1100-390-1200 1100-390-1500 2310-390-8230 2190-390-4400
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
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ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
391 391 – Trans. – Alabama Public Schools Field trip using (MPS) school bus
4150-391-44004150-391-4500THESE CODES ARE FOR THE
MILEAGE PORTION ONLY
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ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
410410 – Instructional Supplies Workbooks Athletic/P.E. Supplies Sheet Music Flasks, test tubes
1100-410-1200 1100-410-1500 ANY SUPPLIES NEEDED FOR THE
CLASSROOM
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ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
420 – Books and Periodicals Magazine subscriptions Newspaper subscriptions Reference books SUPPLIES NEEDED FOR MEDIA ONLY
1100-420-1200 1100-420-1500
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ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
440 – Maintenance and Operations Paper towels Soaps/cleaners Gasoline for lawnmowers Paint
3200-440-8300
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX3838
MPSMPS
Expenditures Expenditures Activity Code Account Type 5 Account Code (function) Object Program
478 – Items for Resale Juice Snacks Soft drinks Supplies for supply store ALL FUNDRAISING ITEMS
9800-478-9600
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ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
480 – Other Non-Instructional Supplies Office supplies Other general supplies Health supplies for nurses Club supplies
2310-480-8230 2190-480-4400 2140-480-1200 2140-480-1500
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
491- 498 – Non-Capitalized Equipment Less than $5,000
1100-491-1200 (Inst. Equip.) 1100-491-1500 (Inst. Equip.) 1100-492-1200 (Furniture/Fixtures) 1100-492-1500 (Furniture/Fixtures 2310-492-8230 (Furniture/Fixtures) 2310-493-8230 (Non-Inst. Equip.) 3200-493-8300 (Non-Inst. Equip.) 2190-493-4400 (Non-Inst. Equip.) 1100-494-1200 (Audio/Video) 1100-494-1500 (Audio/Video) 1100-495-1200 (Computer Hardware) 1100-495-1500 (Computer Hardware) 2310-495-8230 (Computer Hardware) 1100-496-1200 (Library/Media) 1100-496-1500 (Library/Media) 1100-497-1500 (Laboratory) 1100-498-4500 (Athletics/Physical Education)
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ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
540 – Capital Equipment Over $5,000 1100-540-1200 1100-540-1500 3200-540-8300
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
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4242MPSMPS
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
620 – Dues/Fees/Registration Registration for professional development Registration for competitions Association fees
2310-620-8230 1100-620-1500 2190-620-4400
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
628 – Bank Service Charge ALL BANK CHARGES FOR (NSF)
CHECKS OR OTHER FEES CHARGED BY THE BANK
2310-628-8230
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4444MPSMPS
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
699 – Other Objects ONLY TO BE USED FOR VARIOUS
ACCOMMODATION ACTIVITY EXPENDITURES
9800-699-9600
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4545MPSMPS
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
703 – Exhaustible Land Improvements Less than $50,000
Playground Equipment 3300-703-8300
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
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4646MPSMPS
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
704 – Building Improvements Less than $50,000
Marques Canopies
3200-704-8300
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
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4747MONTGOMERY PUBLIC SCHOOLSMONTGOMERY PUBLIC SCHOOLS
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
920 – Operating Transfers Out (Internal) Giving activity from a transfer Internal transfer only Transfers from Juice to Principal Account in
May 9910-920-9700
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
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ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
923 – Operating Transfers Out
(External) Writing a check to the Central Office User code will be 0900
9910-923-9700-0900
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
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4949MPSMPS
ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program
959 – Other Refunds Funds receipted in prior year Reimbursement for found textbook Reimbursement for found library book Reimbursement for cancelled field trip
9800-959-9600
ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER
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