OBJECT CODES: SORTED BY FINANCIAL STATEMENT GROUPINGS
Category: Restrictions on Use
Revenue
Government Grants and Contracts - Provincial:
700 OPERATING GRANT Ministry Grants - Finance only 702 MINOR ROUTINE CAPITAL Ministry Grants - Finance only 704 NON RECURRING GRANT Ministry Grants - Finance only 706 GRANT TRANSFER Ministry Grants - Finance only 707 MIN.GRANT INDUSTRY TRNG Ministry Grants - Finance only 708 MINISTRY GRANT DEFERRED Ministry Grants - Finance only 785 BC PROV CONTRACTS Grants and Contracts - BC Govt
Government Grants and Contracts - Federal:
709 FEDERAL GOVT GRANTS Finance only
784 FEDERAL GOVT CONTRACTS
Grants and Contracts - Other:
783 GRANTS&CONTRACTS-NFP ORG 790 GRANTS&CONTRACTS-IND/CORP
Tuition and Other Fees:
710 TUITION FEES AC/TECH. Posted through Tuition Distribution Report - Finance only 712 ON-LINE TUITION Posted through Tuition Distribution Report - Finance only 713 IE TUITION FEES Posted through Tuition Distribution Report - Finance only 714 E.S.L. TUITION (DOMESTIC) Posted through Tuition Distribution Report - Finance only 715 TUITION FEES VOCATIONAL Posted through Tuition Distribution Report - Finance only 716 TUIT'N FEES C.E. GEN.INT. Posted through Tuition Distribution Report - Finance only 717 A.B.E. TUITION Posted through Tuition Distribution Report - Finance only 720 LAB FEES Posted through Tuition Distribution Report - Finance only 721 TUITION DISCOUNT International and Finance only
722 OTHER FEES Application fees, activity fees, transcripts 723 REGISTRATION-APPEAL FEE
724 REGISTRATION - GRAD FEE 725 REGISTRATION-CRIM.RCD CK
730 LIBRARY FINES Library Only
Sale of Goods and Services:
731 DISCOUNTS - FOOD Ancillary Services only 740 SALES - GENERAL MDSE Ancillary Services only 741 SALES-NON MERCHANDISE Ancillary Services only 742 SALES - STATIONERY Ancillary Services only
745 SALES - TEXT Ancillary Services only
747 SALES - SERVICES Ancillary Services only 748 SALES - USED BOOKS Ancillary Services only
749 SALES - TRADE Ancillary Services only
750 PST-TAXABLE SALES For use when sale is subject to PST 751 DISC.RM.LIQ.SALES Ancillary Services only
753 DISC.ROOM SALES FOOD Ancillary Services only 755 LIQUOR SALES
760 SALES
762 MEAL TICKET SALES Ancillary Services only 765 CATERING-LINEN RENTAL REV Ancillary Services only 766 CATERING REVENUE-FOOD Ancillary Services only 767 CATERING -LIQUOR Ancillary Services only 768 CATERING-EQUIP.RENTAL Ancillary Services only 769 CATERING-SUNDRY SALES Ancillary Services only
775 TICKET SALES Theatre productions, admission to Milner etc 777 DEPOSITS
793 PARKING PERMITS For Finance use only
Interest
780 INTEREST INCOME For Finance use only
Unrealized Losses (Gains)
782 UNREALIZED (GAINS) LOSSES For Finance use only
Realized Losses (Gains)
774 REALIZED (GAINS) LOSSES For Finance use only
Gifts, Grants and Bequests:
776 GIFTS IN KIND For Finance use only
778 DONATIONS,GIFTS,BEQUESTS Foundation and Finance only
Other Revenue:
779 SPECIAL EVENT REVENUE Fundraisers, sponsorship of event by external party 791 MEMBERSHIP REVENUE
792 REVENUE VENDING MACHINES
796 SUMMER CAMP REVENUE Student Programs 797 ENTRY/REGISTRATION FEES Conferences, workshops 798 SERVICES REVENUE Provision of external services 799 OTHER REVENUE
Facilities Rental Revenue:
795 FACILITIES RENTAL REVENUE Ancillary Services and Regional Campuses
Expenses:
Salaries and Benefits:
200 ADMIN COMPLEMENT 201 ADMIN TERM 204 VIUFA STIPEND/ALLOWANCE 205 VIUFA COMPLEMENT 206 VIUFA TEMPORARY 207 VIUFA PART-TIME 208 VIUFA LEAVE
209 BCGEU ADMIN ALLOWANCE 210 BCGEU COMPLEMENT 211 BCGEU TERM 212 BCGEU AUXILIARY 213 BCGEU LEAVE 214 BCGEU O/T 215 CUPE COMPLEMENT 216 CUPE TEMPORARY 217 CUPE CASUAL 218 CUPE O/T 219 CUPE ALLOWANCE 220 CE N/CR-GENERAL INTEREST 221 STUDENTS/OTHER 222 PROGRAM DEVELOPMENT 223 C.E. N/CREDIT-VOCATIONAL 226 SALARY - OTHER 229 PROJECT WORKER
230 SALARY RECOVERY INTERNAL 231 SALARY RECOVERY EXTERNAL 232 RESEARCH GRANT TRANSFERS 235 HONORARIA
239 FEE FOR SERVICE 240 FRINGE BENEFITS
251 RESEARCH-MASTERS STUDENT 252 RESEARCH-DOCTORAL STUDENT 253 RESEARCH-POST-DOCTORAL 254 RES.ASST/PROJECT WORKER 280 VUIFA PROFESSIONAL DEV'T
281 BGGEU CONTRACTUAL PRO-D Only use with cc1060 282 NON-CONTRACTUAL PRO-D
285 VIU PAID STAFF COURSE FEE
Fees and Purchased Service:
405 ADVERTISING
409 PROGRAM DEVELOPMENT 410 SERVICES
411 AGENTS' COMMISSIONS International only
412 AUDIT FEES Finance Only
413 LEGAL FEES Finance Only
415 INTEREST EXPENSE Finance Only
417 LAUNDRY/LINEN
418 TECHN. SERVICES/SUPPLIES
444 SOFTWARE
469 SECURITY/EMER.TELE.ACCESS Facilities only 480 JANITORIAL SERVICES Facilities only 486 SECURITY SERVICES Facilities only 487 COWICHAN - SECURITY Facilities only
558 WSH LANDSCAPING Residence only
598 GRANTS Finance Only
Travel and Training:
420 TRAVEL
421 INTER-CAMPUS TRAVEL 422 TRAVEL - INST. DELIVERY 423 TRAVEL - ADMINISTRATION 424 TRAVEL - PROGRAM DEVELOP. 425 TRAVEL-STUDENT/NON-EMPL 426 FIELD TRIP EX. RECOVERY 427 PARTICIPANT ALLOWANCES 428 ARTICULATION
493 STAFF TRAINING-INSTITUTIO 497 CONFERENCE FEES
498 FIRST AID
Scholarships and Bursaries:
429 TUITION CHG/BURSAY/SCHOLA
Equipment Rental and Maintenance:
408 PHOTOCOPY LEASE/PURCHASE 430 RENTAL - EQUIPMENT
431 RENTAL - FACILITES 432 RENTAL - FILMS
433 RENTAL - COMPUTER LAB
450 REPAIRS - FURN & EQUIP Facilities only 451 PREVENTATIVE MAINTENANCE Facilities only 452 FABRIC MAINTENANCE Facilities only
478 HVAC Facilities only
479 SAFETY
482 FIRE PROTECTION Facilities only
483 ELEVATORS Facilities only
484 ELECTRICAL Facilities only
485 PLUMBING Facilities only
488 REFRIGERATION Facilities only
501 VEHICLES/EXTERNAL RENTAL 505 VEHICLES - REPAIR & MAINT 506 VEHICLES - FUEL
Utilities,Taxes and Insurance:
470 UTILITIES-HYDRO Facilities only
471 UTILITIES WATER/SW/GARB. Facilities only 472 UTILITIES-HEATING FUEL Facilities only 473 UTILITIES NATURAL GAS Facilities only 474 UTILITIES-CONTRACTED GARB Facilities only 475 PROPERTY TAX/CARBON OFFSE Facilities only
476 GARBAGE REMOVAL Facilities only
520 PHONE - EQUIPMENT
521 PHONE MAINTENANCE CONT. 525 PHONE - LONG DISTANCE 526 CELLULAR PHONE CHARGES 550 INSURANCE PREMIUMS
Materials and Supplies:
400 SUPPLIES
401 BROCHURES/POSTERS 402 PUBLICITY/PROMOTION 403 CALENDAR
404 PHOTO
406 POSTAGE AND COURIER
416 PAPER SUPPLIES CAFETERIA Ancillary Services only 419 WHS CLEANING SUPPLIES Residence only 460 ON CAMPUS HOSPITALITY EXP
461 HOSPITALITY EXP. OTHER 462 EMPLOYEE EXPENSES - MISC
463 VIU BOOKSTORE CHARGES Ancillary Services only 465 MAJOR SUPPLIES/EQUIPMENT
466 MAJOR SUPPLIES-COMP H/W 494 MEMBERSHIPS-INSTITUTIONAL 495 MEMBERSHIPS - EMPLOYEE 496 SITE LICENCES/LIC/PERMITS 499 SPECIAL EVENT EXPENDITURE 535 PRINTING & DUPLICATING 540 STATIONERY/OFF.SUPPLIES 541 COMPUTER LAB SUPPLIES
542 PRGM-RELATED CONSUMMABLES 545 STATIONERY CHARGE-OUT
553 MILNER FENCING/WOODWORK Milner only 555 MILNER/TRAIL SYST/SIGNAGE Milner only 557 MILNER-IRRIGATION/INS.R&M Milner only 576 GIFTS IN KIND - EXPENSE Finance only 601 BOOK PURCHASES, INSTRUCT.
608 INTER LIBRARY LOAN Library only
624 EXPENSE TRANSFER 625 EXPENSE RECOVERY 626 PHOTOCOPY RECOVERY
Cost of Goods Sold:
620 RESALEABLE ITEMS
621 PRGM-RELATED GOODS/RESALE
630 CGS-CULINARY FOOD COSTS CGS Ancillary Services only 631 CGS-CUL.COSTS RECOVERY CGS Ancillary Services only 632 CATERING EXPENSE
633 CGS-BAKING FOOD COSTS CGS Ancillary Services only 634 CGS-BAKING COSTS RECOVERY CGS Ancillary Services only 635 CGS-HOSP.FOOD COSTS CGS Ancillary Services only 636 CGS-HOSP.COSTS RECOVERY CGS Ancillary Services only
637 CGS-FOOD SERVICES COSTS CGS Ancillary Services only 638 CGS-PREPACKAGED FOOD COST CGS Ancillary Services only 639 CREDIT CARD CHARGES
640 LIQUOR PURCHASES
644 MILNER/PURCHASED PLANTS Milner only
647 PURCHASE-GENERAL MDSE CGS Ancillary Services only 648 PURCHASES - NON MERCHANDS CGS Ancillary Services only 649 PURCHASES-SUPPLIES CGS Ancillary Services only 651 PURCHASES - TEXT CGS Ancillary Services only 653 PURCHASE-USED BOOKS CGS Ancillary Services only 654 PURCHASE-TRADE CGS Ancillary Services only 655 FREIGHT-IN/BOOKS CGS Ancillary Services only 656 FREIGHT-IN/OTHER CGS Ancillary Services only
657 FREIGHT OUT CGS Ancillary Services only
659 WRITTEN OFF INVENTORY 660 BROKER FEES/BOOKS
664 FREIGHT GENERAL/COURIER 665 BAD DEBT EXPENSE
699 INVENTORY ADJUSTMENT CGS Ancillary Services only
Depreciation:
597 DEPRECIATION Finance only
Operating Adjustments: Interfund Transfer:
680 CONTRACT PROCEEDS, DEPT. Finance use only 681 OVERHEAD / INSTITUTION Finance use only
682 RESEARCH OVERHEAD Finance use only
683 PVPA PREMIUM Finance use only
786 INTERFUND TRANSFER To transfer funds from one ledger to another - Journal entry only, 786 must be used on both sides of the entry
787 INTRAFUND TRANSFER To transfer funds within a ledger - Journal entry only, 787 must be used on both sides of the entry
Capital additions-to be capitalized:
304 DESIGN SERV-CIVIL Capital fund only 312 CONSTRUCTION-GENERAL Capital fund only 313 CONSTRUCT-PLUMBING/HEATIN Capital fund only 314 CONSTRUCTION-ELECTRICAL Capital fund only 435 RENOVATIONS & ALTERATIONS Operating Capital 440 EQUIP/INSTRUMENTS >$5,000 Operating Capital
441 VEHICLES Operating Capital
442 HEAVY MACHINERY/EQUIPMENT Operating Capital 443 COMPUTER EQUIPMENT>$5,000 Operating Capital 447 ROADS/PARKING LOT MAINT Operating Capital
600 BOOK PURCH. LIBRARY ONLY Operating Capital Library only
Internally Restricted Surplus
772 CFWD QUASI ENDOW.PRINCIPA Finance use only 781 INTEREST-CARRYFORWARD Finance use only 788 IRNA-PY SURPLUS/(DEFICIT) Finance use only 789 PLANNED SURPLUS/(DEFICIT) Finance use only
