GENERAL LEDGER (GL) ACCOUNTS COMPLETE LIST

1 University of Alberta - GL ACCOUNTS COMPLETE ListGENERAL LEDGER (GL) ACCOUNTS COMPLETE LIST4. Distribution ACCOUNTS (DD/DC ACCOUNTS )3. Transfer Revenue and Expense ACCOUNTS (specific TD/TC ACCOUNTS )This document may be searched ( for an account number or keyword) by using the Find feature. For Windows, use: CTRL+F. For Mac, use: COMMAND+ this listing is kept up-to-date as ACCOUNTS are added or inactivated, users may also obtain a list of all active ACCOUNTS , by running the query for use by all unitsAccounts for use by specific units onlyComplete information about the University's Chart of ACCOUNTS (COA) is available here: Guide/Chart of ACCOUNTS . If assistance is required in determining an appropriate account code to use, users should contact their department APO or faculty senior financial Revenue ACCOUNTS (401xxx, 402xxx, 4030xx, 4031xx ACCOUNTS )Salaries, Employee Benefits, Awards and Bursaries (500xxx, 501xxx ACCOUNTS )Materials, Supplies and Services (502xxx, 5030xx ACCOUNTS )Travel (5032xx ACCOUNTS )Maintenance and Repairs (5034xx ACCOUNTS ) Rentals (504xxx ACCOUNTS ) Amortization (505xxx ACCOUNTS ) Cost of Goods Sold (COGS) (506xxx ACCOUNTS ) Capital Assets (507xxx ACCOUNTS )The majority of users code to a limited number of ACCOUNTS .

2 Refer to GENERAL LEDGER (GL) ACCOUNTS Quick List. Finance Fees and Property Taxes (5038xx ACCOUNTS ) 5. Budget ACCOUNTS used in research funds6. Budget Allocation ACCOUNTS (43xxxx ACCOUNTS )1. Expense AccountsThe GENERAL LEDGER (GL) ACCOUNTS - COMPLETE List includes ACCOUNTS that are restricted for use by specific units. This is indicated by shading as follows:An account is a number used in the University s GENERAL LEDGER (GL) to identify a unique expense, revenue, asset, liability, equity or transfer activity. All financial transactions must be coded to an account. Accurate coding is critical to ensuring the accuracy of the University s internal and external financial reporting.

3 It is the responsibility of all individuals who initiate, review or approve transactions to ensure coding is correct. Revised: May 20211 of 15 University of Alberta - GL ACCOUNTS COMPLETE ListAll ACCOUNTS are restricted to Human Resource Services, Financial Reporting and Supply Management (1)NAME1 500001 Payroll Suspense2 500002 Academic Accrual3 500003 Support/Other Accrual4 500011 Faculty5 500021 Admin Professional Officers6 500025 Faculty Service Officers7 500031 Professional Librarians8 500041 Sessional & Other Temp Staff9 500042 Contract Acad Staff Teaching10 500043 Trust/Research Academic Staff11 500046 Other Academic Colleagues12500048 PostDoctoral Fellows-Employees13500049 PostDoctoral Fellows-Trainees14 500061 Graduate Salaries15 500311 Support Staff - Continuing16 500312 Support Staff - Temporary17 500321 Excluded - Support/Students18 500322 Excluded - Management/Other19 500900 Salary Grants - RSO only20 508002

4 Accrual Professoriate1. Expense AccountsSalaries, Employee Benefits, Awards and Bursaries (500xxx, 501xxx ACCOUNTS )SalariesPURPOSEB udget level for faculty ACCOUNTS . To be used for budget only; actuals are coded to specific ACCOUNTS Faculty-BLSuspense transactions for salaries and benefit salary and benefit accruals for all academic staff. Restricted for FS use only (processed via GLJE).Annual salary and benefit accruals for all other staff. Restricted for FS use only (processed via GLJE).500040 Temporary Academic-BLBudget level for professional librarian salaries. To be used for budget only; actuals are coded to specific ACCOUNTS paid to employees hired under the Librarian agreementBudget level for temporary academic salaries.

5 To be used for budget only; actuals are coded to specific ACCOUNTS paid to employees hired under the Faculty agreementBudget level for Administrative Professional Officer salaries. To be used for budget only; actuals are coded to specific ACCOUNTS paid to employees hired under the APO agreementEarnings paid to employees hired under the FSO agreement500310 Support Staff - Continuing-BLEarnings paid to employees hired under the SOTS agreementEarnings paid to employees hired under the CAST agreement500020 Admin Professional Officers-BL500030 Professional Librarians-BL500024 Faculty Service Officers-BLBudget level for faculty service officers. To be used for budget only; actuals are coded to specific ACCOUNTS Other Academic Staff-BLBudget level for other academic staff salaries.

6 To be used for budget only; actuals are coded to specific ACCOUNTS paid to employees hired under the TRAS agreementEarnings related to any other academic appts (visitors, hourly, excluded academics)Earnings paid to postdoctoral fellows (employees)Earnings paid to postdoctoral fellows (trainees)500060 Graduate Salaries-BLBudget level for graduate student salaries. To be used for budget only; actuals are coded to specific ACCOUNTS level for temporary support staff salaries. To be used for budget only; actuals are coded to specific Temporary Support Staff-BLEarnings paid to graduate students hired under the graduate student agreementSalary paid to continuing support staff are in budgeted position500320 Excluded-BLBudget level for excluded staff salaries.

7 To be used for budget only; actuals are coded to specific ACCOUNTS Services onlyAnnual salary and benefit accruals for the professoriate. Restricted for FS use only (processed via GLJE).Budget level for continuing support staff salaries. To be used for budget only; actuals are coded to specific ACCOUNTS paid to excluded management/leadersFull time support - Faculty of Extension onlySalary paid to continuing support staff excluded from NASA and in budgeted position Revised: May 20212 of 15 University of Alberta - GL ACCOUNTS COMPLETE ListAll ACCOUNTS are restricted to Human Resource Services, Financial Reporting and Supply Management 501110 Government Plans2 501111 Self-Insured Plans3 501112 Pension Plans4 501113 Other Benefits5 501114 Employee Future BenefitsWith the exception of 502641, all ACCOUNTS are restricted to Human Resource Services, Financial Reporting and Supply Management (1)NAME1 500121 Undergrad Award/Bursary2 500125 Grad Award/Bursary3 500126 Grad Award Tuition4 502641 Student Medals & PrizesPURPOSENote.

8 The purpose of ACCOUNTS is included only where it provides additional information for determining the appropriate account level for Supplies & Services. To be used for budget only; actuals are coded to specific ACCOUNTS 502101 Supplies & Services GeneralUnits are encouraged to code to the specific detailed account in the 502xxx range; however, if expenses are of small dollar value or do not require unit reporting at a more detailed level, this account may be used. At a minimum, code purchase of printed books, publications and subscriptions to account 502203 (to facilitate book GST refund), purchase of equipment, software or furniture <$5,000 to the appropriate account (see 502341-502347) and any transaction over $50,000 to the appropriate detailed : There is a Services GENERAL account (502401) as well as more detailed Services ACCOUNTS .

9 However, this account (502101) may be used for services as 502112 Cleaning Supplies & Service3 502115 Chemicals Drugs & MetalsIncludes precious metals ( gold for dental clinic), radioactive material, and biological 502119 WarrantyCost to purchase warranty other than that provided with purchase price5 502124 Compressed GasCost of gases in compressed, liquid or solid form6 502131 Medical Supplies7 502134 Diagnostic Kits8 502137 Equipment AssemblyCost to fabricate or assemble equipment under $50009 502143 Linens & UniformsCost to purchase or clean linens, towels, uniforms, lab coats, 502149 Animal CostsCost to purchase, maintain and dispose of animals used in research11 502152 Plant CostsCost to purchase and maintain plants.

10 Also includes seeds, fertilizer and 502155 Electronic&Photo Equip&SupplCost of parts, supplies and servicesCPP/EI/WCBH ealth, Dental, Life Insurance, LTD (other ER paid plans)UAPP/PSPP/SRPU ndistributed and other benefits501000 Employee Benefits-BLPURPOSEA wards and BursariesPURPOSE500120 Undergrad Awards and Burs-BLNon-cash merit-based awardsEmployee BenefitsBudget level for employee benefits. To be used for budget only; actuals are coded to specific ACCOUNTS year changes in employee future benefit liabilities, and distribution of SRP charges to campus. Restricted for FS and HRS use , Supplies and Services (502xxx, 5030xx ACCOUNTS )These ACCOUNTS are used to record the cost of supplies and services.