VALUE DESCRIPTION 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) Cash Deposits Cash in Bank 11101 Cash Clearing Account - Bank Reconciliation 11110 Scotia General - CAD 11111 Scotia Wire - CAD UW NATURAL ACCOUNT TREE
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VALUE DESCRIPTION
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)
Cash Deposits
Cash in Bank
11101 Cash Clearing Account - Bank Reconciliation
11110 Scotia General - CAD
11111 Scotia Wire - CAD
UW NATURAL ACCOUNT TREE
11112 Scotia Payroll - CAD
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
Investments
Investments - Operating
12101 Investment - WFCU
12102 Investment - Scotiabank
12103 Investment - RBC
12104 Investment - TD
12105 Investment - PHN ST Bond Fund
12106 Investment - Pyramis
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
Investments - Endowment
12601 Investment - Foyston, Gordon
12602 Investment - LISSOM Management
12603 Investment - Sprott Private Wealth
12604 Investment - Baillie Gifford
12605 Investment - PHN
12606 Investment - Pyramis (Endowment)
12607 Investment - Pyramis GWF
12608 Investment - Burgundy
12609 Investment - JP Morgan
12610 IFM Infrastructure Investment
Receivables
Student Receivables
13110 Student Accounts Receivable (SIS)
13120 Student A/R Payment Transfers (SIS)
13130 Student A/R Clearing Account (SIS)
13131 Student A/R Cheque Clearing CAD (SIS)
13132 Student A/R Cheque Clearing USD (SIS)
13140 Student A/R Wire Clearing CAD (SIS)
13141 Student A/R Wire Clearing USD (SIS)
13150 Student A/R - Payroll Deferment
13160 Student A/R Distance Education Waiver
13115 Student A/R Third Party/Corporate Receivables
13170 Student A/R Unidentified Receipts Suspense
13111 Student A/R SIS Non-Posting Clearing
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
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
General Receivables (subledger)
13410 General Misc Receivables (subledger)
13420 Activenet Receivables (Interface)
13430 Catering/Conference Receivables (subledger)
13440 A/R Research Grants (subledger)
13497 Unidentified Receipts (subledger)
13498 Unapplied Cash (subledger)
13499 AutoInvoice Clearing Account
General Receivables (manual)
13510 Insurance Premium Receivable
13511 Customs Surety Bond - CCRA
13530 Bookstore External Receivables
13531 Print Shop External Receivables
13550 Indemnity Bond Receivable
13560 US Foundation Receivable
13561 Pension Receivables
13599 Accrued General Receivables
13562 Receivable from LSRC Holdco
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
Sponsored Research Receivables
13710 Research Receivables - NSERC
13720 Research Receivables - SSHRC
13730 Research Receivables - CIHR
13740 Research Receivables - CRC
13750 Research Receivables - Other
A/R to A/P Reclasses
13810 Debits in A/P Reclassed to A/R
13820 Credits in A/R Reclassed to A/P
Allowance For Doubtful Accts
13910 Allowance for Student Receivables
13920 Allowance for General Receivables
13930 Allowance for Research Receivables
Clearing - Currency Rounding Adjustments
Due To/From Funds
Due To/From Other Funds (Parent)
14010 Due To/from Other Funds
Inventory
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
Inventory-Ancillary
15210 Inventory-Print Shop
15250 Inventory-Food Services
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
Prepaid Expense Accruals
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
Long Term Assets
Deferred Expense
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
Capital Assets
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
Construction in Progress
25210 Capital Projects in Progress
25220 Capital In Progress - Clearing
Non-Amortizing Assets
25510 Collections
25520 Land
25590 Other Non-Amortizing Assets
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
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
Assets - Intangible
Intangible Assets
26111 Software
26112 Intangible Assets - 15 years
Acc. Dep - Intangible Assets
26901 Acc. Dep - Software
26902 Acc. Dep. - Intangible Assets - 15 years
Liabilities
Current Liabilities
Trade & Taxes Payable
Trade Payables
31110 Trade Payables (subledger)
31120 Trade Payables- Adjustments
31130 Trade Payables-Bookstore Debits
31140 Suspense-Accounts Payable
31149 Trade Payables - Accruals
Taxes Payable
31210 HST Payable
31220 HST Payable - Self Assessed
Holdback Payable
31310 Holdbacks Payable
31312 HST Holdback Clearing
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
Caution Fees Payable
31510 Caution Fees-Biology
31520 Caution Fees-Chemistry
Other Fees Payable
31610 International Health Insurance (UHIP)
31620 Lambton Incidental Fees
Payroll Liabilities
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
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
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
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
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
Payroll Liabilities-Other
32610 Garnishees on Wages Payable
Contribution Holiday
32710 Cont Holiday - Employer Administration
Other Liabilities
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
Short Term Debt
Short Term Debt
Current Component of Long Term Debt
Accrued Liabilities
Accrued Liabilities-Employee
35110 Accrued Liabilities-WSIB
35120 Accrued Liabilities-Vacation Pay
35130 Accrued Liabilities-Biweekly
Accrued Liabilities-Other
35210 Accrued Liabilities-Loan Interest
35220 Accrued Liabilities - Other
35230 Accrued Liabilities-Research
Advances & Refundable Deposits
Advances & Deposits - Students
36110 Advances & Deposits - Tuition
36120 Advances & Deposits - Keys
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
Advances & Deposits-Other
36310 Advances & Deposits - Contract/Bids
36320 Advances & Deposits - EpiCentre
36330 Advances & Deposits - Other
36340 Description should be - Advances & Deposits - Other Accrual
Deferred Revenue
Deferred Revenue - Food Services
37110 Def. Rev-Food Plan-Assessments
37120 Def. Rev-Food Plan-Usage
Deferred Revenue - Operating Grant
37210 Deferred Revenue-Operating Grant
Deferred Revenue-Other
37310 Def Rev-Other Revenue
37320 Def Rev-Student Centre Fees
37330 Def Rev-Activenet
Deferred Contributions - Year End
Deferred Contributions
37510 Non-Endowed Trust Continuity
37520 Expendible Endowment Trust Continuity
37530 Research Continuity
37540 Agency Trust Reclass
Deferred Capital Contribution
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
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
Pension Liabilities
Other Pension and SWAP Liabilities
34110 Pension Liabilities
34120 OPEB Liabilities
34130 SWAP Market Adjustment
Long Term Liabilities
Internal Loans
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
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
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
Internal Loan - Long-Term Ancillary
39401 Internal Loan - Bookstore
39402 Internal Loan - Clark Demolition
39403 Internal Loan - Electa Demo
39404 Internal Loan - Alumni Remediation
Long-Term Debt
Mortgages Payable
39501 TD Loan #1 - Tranche # 1
39502 TD Loan #2 - Tranche # 2
39503 BMO Loan
Bonds Payable
39601 Unsecured Debenture - Series A
39602 Unsecured Debenture - Series B
Employee Future Benefits - Pension
Employee Future Benefits
39701 Accrued Pension Benefit Liability
39702 Employee Future Benefit Obligations
Long Term Liabilities- Other
Fund Equity
Fund Balance-Beg. of Year
Funded Operations
Fund Balance - Oper/Anc
40110 Fund Balance - Operating
40130 Fund Balance - Ancillary
Appropriations - BS
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
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
Equity - Capital
Capital Equity
42110 Equity Land, Buildings & Equipment
42120 Equity - Sinking Bond Fund
42130 Equity - TD Loans
42140 Equity - Bond
Retained Earning
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
Unfunded Operations
Unfunded Operations - SOA
45100 Employee Future Benefits - 39700
45200 Unrealized Gain/Loss on Swap
Internally Restricted
Internally Restricted - Capital Adjustments
46100 Capital Continuity Roll-Over
Endowment - Restricted
Endowment - Continuity Adjustments
47100 Endowment Continuity Roll-Over
Income Statement
External Revenue
Grant and Contract Revenues
Grant and Contract Revenue
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
Student Fees/Tuition
Student Fees
Domestic Tuition
52100 Domestic Tuition Undergrad - FT
52101 Domestic Tuition Grad - FT
52110 Domestic Tuition Undergrad - PT
52111 Domestic Tuition Grad - PT
Foreign Tuition
52120 Foreign Tuition Undergrad - FT
52121 Foreign Tuition Grad - FT
52130 Foreign Tuition Undergrad - PT
52131 Foreign Tuition Grad - PT
Other Student Fees
52140 General Incidental Fees
52150 Ancillary Incidental Fees
52160 Non Refundable Deposits
52170 Application Fees
Non-Credit Tuition
52180 Non-Credit Course Tuition Fees
Sales and Services - Ancillary
Sales and Services
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
Student Health
53200 External Revenue - OHIP
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
Residence Services
53400 External Revenue - Residence
Parking Services
53501 External Revenue - Parking Permits
53502 External Revenue - Parking Casual
53503 External Revenue - Parking Fines
Campus Card Services
53601 External Revenue - Card Replacement
53602 External Revenue - Card Usage Fees
Other Ancillary Revenue
53900 External Revenue - Rebates/Commissions
53999 External Revenue - Services
Investment Revenue
Investment Revenues
Investment Income (Parent)
54100 Investment Income or Loss
54101 Investment Income - Endowment Transfer
54900 Investment Loss - Endowment Loss
54901 Investment Loss - Internally Restricted Funding
Donation Revenue
Donation Revenues
Donation Income (Parent)
55100 Donation Income
Amortization of Def Capital Contributions
Amortization of Deferred Cap'l Contr
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
Other Revenue
Other Revenues
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
Internal Revenue
Internal Revenues
Internal Sales and Services
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
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
Internal Parking Services
63501 Internal Revenue - Parking Permits
63502 Internal Revenue - Parking Casual
63503 Internal Revenue - Parking Fines
63510 Internal Revenue - Parking Clearing
Internal Campus Card Services
63601 Internal Revenue - Campus Card
Other Internal Ancillary Revenue
63999 Internal Revenue - Services
Internal Chemical Control Sales
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
Other Internal Income
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
Internal Revenue Funding Endowment
67997 Internal Funding - Endowment Loss Revenue
67998 Internal Funding - Recapitalized Unused Endowment Revenue
67999 Internal Funding Endowment Revenue
Internal Animal Care Sales
Internal Recoveries - Animal Care
Internal Expenses
Internal Expense
Internal Expenses - OH
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
Internal Expense - Supplies/Services
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
67321 Internal Revenue Technical Support Centre
Ancillary Internal Expense
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
Internal Loans and Interfund Transfers
Internal Loans/Funding
76100 Internal Loan Interest
76200 Internal Loan Principal
77900 Internal Funding Expense
Internal Expense Funding Endowment
77997 Internal Funding - Endowment Loss Expense
77998 Internal Funding - Recapitalized Unused Endowment Expense
77999 Internal Funding Endowment Expense
Internal Animal Care Expenses
Internal Expenses - Animal Care
External Expenses
Salaries and Benefits
Salaries and Wages
Faculty Position Salaries
81010 Academic Salaries-Permanent
81030 Academic Salaries-Temporary
81050 Dean
81060 Sessional Lecturer
81070 Faculty Honorarium
Overload/Sessional Teaching
81110 Overload
81120 Sessional Instruction
Other Instruction Wages
81210 Practice Instruction
81220 Special Instructors
81230 Other Instruction
Teaching & Research Assistantships
81310 Undergrad Teaching Assistantship
81320 Graduate Teaching Assistantship
81330 Research Assistantship
Admin Staff Salaries
81410 Admin Staff-Full Time
81420 Admin Staff-Part Time
81430 Admin Staff-Overtime
Other Salaries & Wages
81510 Casual Wages
81520 Casual Wages - Student
81530 Honorariums
81540 Salary-Other
81550 Salary-Grad Student
81560 Payroll-Commitment
Pension and Benefits
Pension Plan Costs
81611 Pension Plan-Faculty
81612 Pension Plan-Employee
81613 Pension Plan-CUPE 1001
81630 OTPP - Superannuation
Legislative Benefits
81651 EHT
81652 CPP
81653 EI
81654 EI 5/12 reduction
81655 WSIB
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
Materials, Supplies and Service
Materials, Supplies and Services
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
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
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
Communication Expenses
82410 Outgoing Freight and Postage
82420 Telephone/Internet
82430 Duplicating and shredding
82411 Customs and Brokerage Fees
Banking and Accounting
82510 Bank fees/charges
82520 Gains/Losses on Foreign Exchange
82530 Minor Write offs
82540 Bad Debt Expense
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
Repairs and Renovation
Repairs and Renovations
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
Renovations and Repairs
83210 Contractors
83220 Repairs - Other
Cost of Goods Sold - Ancillary
Cost of Goods Sold
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)
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
COGS - Other
84999 COGS - General
Utility
Utilities Expense
Utilities
85100 Hydro
85200 Water
85300 Gas
85400 Other Utilities
Interest on Borrowings
Interest on Debt
Interest expenses
86100 Interest expense
86200 Principal payments
86300 Amortization Expense
Scholarships & Bursaries
Scholarships/Bursaries
Scholarships and Bursaries
87100 UG Scholarships (General)
87110 UG International Scholarships
87120 UG General Bursaries
87130 UG Student Access Guarantee
87200 Graduate Scholarships (general)
87210 MAS Domestic Scholarships
87220 MAS International Scholarships
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
Amortization on Cap'l Assets
Amort on Capital Assets
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
Other Expense
Expenses - Other
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
YE Close Accounts
Year-End Close Accounts
Year End Close Accounts
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
Surplus/Deficit Budgets
92100 Surplus/Deficit
Budgetary Accounts (Expenses Unchecked)
93100 Enrolment Centred Management (ECM) Transition Fund
93200 Enrolment Centred Management (ECM) Hold Harmless
93300 Realignment
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