账户结构 & 代码
账户结构
The account structure consists of four components:
基金 - 组织 - 账户 - 程序 (有时称为FOAP)
基金
基金 is a six-digit number representing the sub-fund. 共有20种基金类型，包括: but not limited to, unrestricted general fund, restricted general fund, cafeteria fund, child development fund, self-insurance fund, and bond fund. 在每个基金内 type there are sub-funds, which are used to separately track revenue and expenses. Every sub-fund has its own fund balance.
组织
组织 is normally a five-digit number representing the organizational level 在报告单位内.
账户
账户 is normally a four-digit number, which classified assets, liabilities, revenues, 和费用根据 California Community Colleges 预算 and 账户ing Manual (BAM). 看到 账户密码 for a list of most frequently use expense account codes.
程序
程序 is a six-digit number representing the academic program or administrative area. The academic programs are defined in the 程序分类 (TOPS), published by the CA Community Colleges' Chancellor's Office. 行政管理 中定义了区域 BAM.
帐户代码:最常用的
|
帐户代码 |
帐户名称 |
描述 |
| 1 xxx | 学术的薪水 | |
|
1101 |
教师-合约 | 教师 on contract (tenure and tenure-track faculty) |
|
1170 |
教练津贴-合同 | Coaching stipends for tenure and tenure-track faculty |
|
1202 |
管理-非教学 |
This code is used for certificated administrators (VPs, Deans, Project Directors, 等.) |
|
1205 |
管理-非时间表 |
This code is used for certificated administrators that are not on the salary schedule (仅限校长及校长) |
|
1211
|
顾问-合约 | 教师 counselors on contract (tenure and tenure-track faculty) |
|
1221
|
图书馆员-合约 | 教师 librarians on contract (tenure and tenure-track faculty) |
|
1230
|
教师非教学-合同 | Full Time 教师 Non-Teaching for Load |
|
1280
|
其他-非教学 | Full Time 教师 Non-Teaching on Overload |
|
1301
|
兼职教师 | Part-time faculty teaching in the classroom |
|
1302
|
教师代课日 | Substitute part-time faculty covering daytime classes |
|
1303
|
教师代课晚会 | Substitute part-time faculty covering evening classes |
|
1304
|
办公时间 | 兼职教员办公时间 |
|
1370
|
兼职教师-教练津贴 | Coaching stipends for part-time faculty |
|
1406
|
兼职教师-评估 | |
|
1410
|
顾问-每小时 | 兼职辅导员 |
|
1420
|
图书管理员-每小时 | 兼职图书管理员 |
|
1460
|
教师取向 & 研讨会 | 教师取向 & 研讨会 |
|
1480
|
其他(星期六 | 兼职教师非教学 |
|
2 xxx
|
分类的薪水 | |
|
2101
|
常规的分类 | Regular classified, either full-time or part-time >= 50% |
|
2111
|
管理 | Administrators in classified positions |
|
2121
|
监督 | 主管分类职位 |
|
2131
|
保密 | 机密机密职位 |
|
2201
|
教学助理-常规 | Instructional aides, either full-time or part-time >= 50% |
|
2301
|
每小时 | 每小时的分类 |
|
2302
|
每小时-定期 | Regular classified, part-time < 50% |
|
2303
|
加班 | 分类雇员加班 |
|
2310
|
董事会成员薪酬 | Board members, including student trustees |
|
2380
|
专业的专家 | |
|
2401
|
教学助理-每小时 | Instructional aides, part-time < 50% |
|
4 xxx
|
供应 | |
|
4301
|
办公用品 | General office supplies, including equipment with a unit cost < $200.00(参见account) 64xx for equipment with a unit cost of $200.00及以上) (不吃不喝) |
|
4302
|
材料制作CC媒体SRV |
Printing materials at Chabot Print Shop (复印材料) |
|
4320
|
计划供应 | 供应 for an educational program, including equipment with a unit cost < $200.00 (see account 64xx for equipment with a unit cost of $200.00及以上) (不吃不喝) |
|
4328
|
应急准备 | 供应 related to emergency preparedness |
|
4332
|
期刊 | 期刊, including newspaper and magazine subscriptions |
|
4362
|
软件供应 | Purchase of software - a tangible product, like a CD (use 5851 for software purchased online and downloaded, software hosted in the Cloud, or purchase of a software license) |
|
5 xxx
|
营业费用 & 服务 | |
|
51xx
|
个人服务 | |
|
5102
|
员工培训及工作坊 | 员工培训及工作坊 |
|
5110
|
专业服务 | Consulting firms and independent contractors (服务合同 must be used for independent contractors) |
|
5160
|
合约服务-指引 | Primarily used for Contract Education and Community/Continuing Education |
|
52xx
|
旅游和会议 | |
|
5210
|
旅行费用 | Use this account code for local travel, including mileage |
|
5220
|
会议费用 | Use this account code for conference travel (all expenses including registration, 酒店、租车、机票等.) |
|
53xx
|
费 & 会员资格 | |
|
5301
|
机构会员 | 会员资格 for the district, the district does not generally pay for personal memberships |
|
54xx
|
保险 | |
|
5404
|
体育保险 | 学生运动员保险 |
|
5406
|
学生保险 | 学生保险 |
|
5443
|
责任的免赔额 | |
|
5488
|
保险索赔 | Payment for insurance claims against the district |
|
55xx
|
公用事业公司 & 管家 | |
|
5510
|
天然气 | |
|
5511
|
光与电 | 电力成本 |
|
5512
|
水和卫生设施 | 水费和下水道费 |
|
5513
|
处理服务 | 废物处理服务 |
|
5515
|
危险废物处置 | |
|
5520
|
虫害控制 | |
|
5540
|
电话费用 | Land lines and cell phones (use 5541 for data lines) |
|
5541
|
数据通信 | 数据行 |
|
56xx
|
租金、租赁及维修 | |
|
5610
|
设备租赁 | |
|
5611
|
设施租赁 | |
|
5640
|
设备维护-合同 | |
|
5641
|
维护-软件 | 软件年度维护 |
|
58xx
|
其他服务及开支 | |
|
5803
|
指纹识别服务 | Generally used by 人力资源 but may be used by departments wishing to reimburse 员工 |
|
5806
|
身体检查-结核病 | TB testing, generally used by 人力资源 but may be used by departments wishing 给员工报销 |
|
5809
|
药物/酒精测试 | 仅供人力资源部使用 |
|
5810
|
Public Information Material Production | 服务, such as printing, graphic arts, design, 等. |
|
5811
|
人员的广告 | Generally used by 人力资源 but may be used by departments wishing to advertise 更广泛地用于招聘人员 |
|
5813
|
公共信息广告 | Costs for placing advertisements, such as for student enrollment |
|
5814
|
社区外展 | Community support, partnership, and collaboration opportunities |
|
5820
|
邮政及派递服务 | USPS, FedEx, UPS, DHL, local courier service, 等. |
|
5836
|
银行费用 | 银行费用 |
|
5842
|
EAP和SAP | 仅供人力资源部使用 |
|
5850
|
牌照及许可证 | |
|
5851
|
软件许可证 | Software purchased online and downloaded, software hosted in the Cloud, or purchase of a software license (use 4362 for purchase of software with a tangible product, 像CD一样) |
|
5861
|
认证费用 | |
|
5870
|
学生交通-实地考察 | |
|
5871
|
学生交通-体育 | |
|
5880
|
版税 | |
|
5882
|
毕业典礼 | |
|
5884
|
业务费用 | |
|
5885
|
召开 | |
|
5888
|
其他服务 | 食品/饮料，餐饮服务 |
|
5889
|
现金(/)/短 | |
|
64xx
|
采购产品设备，家具，固定装置 | |
|
6401 |
设备200美元.00-$4,999.99 |
Equipment with a unit cost between $200.00美元和4999美元.单位成本的设备 低于200美元.00 is considered a consumable supply - use 43xx supply expense) |
|
640105
|
Equipment >= $5,000.00 | 每台设备的价格为5000美元.00 and greater (this equipment is capitalized as an asset and tracked on the physical inventory, which is done every two years) |
|
7 xxx
|
其他支出和转移 | |
|
7285
|
资金内转出 | Transfer within the same fund type (must be used in conjunction with 8985, transfer in) |
|
7381
|
基金间转出 | Transfer between fund types (must be used in conjunction with 8981, transfer in) |
|
7383
|
基金间转出 - Indirect Expense | Transfer between fund types, for indirect overhead recovery (must be used in conjunction 用8983，转入) |
|
75xx
|
金融援助 | All student financial aid and scholarships must be handled through the college Financial 援助办公室 |
|
7602
|
书籍/供应 | 书籍/供应 Purchased for Students |