Chart Acct Title Level Parent 1 70 Supplies and Fees Instructional Supplies Instructional Supplies Medical

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Spencer Goodman
5 years ago
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1 Chart Acct Title Level Parent 1 70 Supplies and Fees Instructional Supplies Instructional Supplies Medical Supplies Multimedia Supplies Instructional Supplies Laboratory Supplies Field Supplies Toolkits Research Supplies Fees Paid for Lab Usage General Support Office Supplies Office Supplies Office Supplies Subscriptions Licenses Storage Other Supplies Other Supplies Cleaning and Laundry Building Supplies Grounds Maintenance Supplies Computer, Soft. & Audio. Supplies Signs Deposits & Recycling Food Costs Event Supplies Miscellaneous Supplies OL Inventory Supplies Charge Back Purchases Fuel- non-travel Printing and Library Printing Mailing House Costs Printing and Duplicating University Press Print Shop Supplies Library Cataloguing Copyright Clearance Electronic Resources Course Materials Inter Library Loans Binding

2 Library - Technical Processing Food and Ancillary Food and Ancillary Liquor Purchase Receptions & Events Meeting Expenses Food Production Supplies Room Supplies - Residence Residence Life Communications, Postage, & Freight Communications Internet Service Dialog Information Services Postage and Freight Postage/Couier/Freight Brokerage Fees Inventory Supplies Expense Inventory Supplies Expense Inventory Supplies Expense Capitalization - Supplies and Fees Capitalization - Supplies and Fees Capitalization - Supplies and Fees Prof Fees, Memberships & Training Professional Fees Professional Fees Legal Fees Accounting and Audit Fees Project Management Fees Technical Consultant Fees Other Professional Fees Collective Bargaining Fees Regulatory Committee Research Subgrant Transfers Non-Employee Honoraria Capitalization - Professional Fees Capitalization - Professional Fees Capitalization - Professional Fees Contracted Services Contracted Services Contracted Services Contracted Services Brokerage Computer Service Facilities Management Waste Removal Daycare

3 Transportation Services Agent Commissions and Fees Payroll Services Charges Security Services Lecture Series Agent Retainer Contracted Services - Parking and F Surveying Landscaping Snow Removal Parking Lot Parking Lot Towing Fees Mgmt. Fees Imperial Parking Parking Passes Janitorial Services Contracted Services - Program Deliv Program Accreditation Program Review Invigilation Cost Curriculum Development Program Development Assessment (EPT Testing) Student Exchange Expense Publication Costs Contracted Course Delivery Educational/Cultural Activities Student Tuition Funded by Ext Grant Contracted Services - Construction Architectural Fees Project Management Fees Surveying Fees Consultant Fees Permits Construction Construction - Misc Capitalization - Contracted Service Capitalization - Contracted Service Capitalization - Contracted Service Interest, Bank Charges and Related Interest and Bank Charges Interest Interest on LTD Debt Repayment Other Interest Bank Charges Bank Service Charges

4 Fiscal Agency Fees Credit Card Charges Master Card Discount VISA Discount Amex Discount Unrealized Gain/Losses on LTD Over/Shorts, Bad Debt and other cha Over/Shorts, Bad Debt and other cha Cash Over/Short Unrecoverable GST Bad Debt Expense Bad Debt Expense Recovery Capitalization - Interest & Bank Ch Capitalization - Interest & Bank Ch Capitalization - Interest & Bank Ch Cost of Goods Sold Purchases for resale - Bookstore Bookstore Purchases Texts 'A' Texts 'D' Spec Order 'F1' Gen Interest Books 'F' Stationery 'G' Stamps 'H' Calendars 'I' Confectionary 'J' Art Supplies 'K' Tax Goods 'L' Tax Goods 'M' Newspaper 'N' Computers 'O' Computer Supplies 'E' Tax Goods 'P' Software Licensing Computer Software 'Q' Tax Goods 'R' Magazines 'S' Used Books 'T' Child's Clothing 'U' Personal Grooming Items 'V' Phone Cards 'V1' Non-Taxable Misc. 'W' Toys & Gifts 'X' Imprinted Giftware 'XX' Contract Sales 'XXX' Rings 'X1'

5 Taxable 'Y' City Paper Basics Catalogue Non-Taxable - No Margin 'Z' Printshop Material 'B' Medical Ref Texts 'C' Non-Tax Adult Clothing 'Q1' IDI Special Orders Purchases for resale - Food Service Food Services Purchases Food Catering Services Staples Cleaning Supplies Paper Supplies Meat Produce Dairy Confectionary Miscellaneous Non-Alcoholic Beverages Beverages Alcoholic Beverages Liquor Freight Freight Inventory Freight-In Purchase for resale - Other Purchase for resale - Other Purchase for resale - Other Cost of Goods Sold Cost of Goods Sold COGS Inventory Inventory Write-Offs Travel Travel Advances & Unallocated Pcard Travel Advances & Unallocated PCard Travel Advances Unallocated Pcard -To be Coded Unallocated Pcard - Clearing Acct Travel- Provincial Vehicle - Provincial Mileage per diem - Provincial Vehicle Rental - Provincial Other Automobile Exp. - Provincial Air Travel - Provincial Air Travel - Provincial

6 Meals - Provincial Meals - Provincial Accommodations- Provincial Accommodations- Provincial Accommodations- Home Stay Students Other Travel Expenses - Provincial Conference and Registration Fees Other Travel Expenses - Provincial Travel - Canadian Travel by Vehicle Mileage per diem - Canadian Vehicle Rental - Canadian Other Automobile Exp. - Canadian Air Travel - Canadian Air Travel - Canadian Meals - Canadian Meals - Canadian Accommodations - Canadian Accommodations - Canadian Other Travel - Canadian Conf. and Registration Fees - Can Other Travel Expenses - Canada Travel- International Vehicle - International Mileage per diem - International Vehicle Rental - International Other Automobile Exp. - Internation Air Travel - International Air Travel - International Meals - International Meals - International Accommodations - International Accommodations - International Other Travel Exp. - International Conf. and Registration Fees - Intl Other Travel Expenses - Intl Membership and Training Memberships - Staff Professional Dues - Staff Other Memberships - Staff Memberships - Institutional Memberships - Institutional Professional Development Professional Development Internal Workshop/Course/Field Work External Workshops & Courses

7 Staff Training Costs Capitalization - Travel, Membership Capitalization - Travel, Membership Capitalization - Travel, Membership Advertising, Promotion and Recruit Advertising Advertising - General Advertising Online Advertising Print Advertising Radio & Television Advertising Newspaper Advertising Outdoor Advertising Transit Advertising Career Fairs Yellow Pages Magazine Advertising Program Specific Advertising Public Relations TRU Calendar Recruitment Recruitment - Admin Advertising - Admin Relocation - Admin Other Recruitment - Admin Recruitment - Faculty Advertising - Faculty Relocation - Faculty Other Recruitment - Faculty Recruitment - Support Advertising - Support Relocation - Support Other Recruitment - Support Promotions Promotions - Staff Staff Recognition Retirement Honorary Degrees Promotions - Other Promotions Social & Hospitality Convocation Photos Promotional Materials-Printed Promotional Gifts Translation of Materials

8 Student Art Work /50 Lottery Winnings Tuition Discount Community Relations Student Recruitment Fairs Capitalization - Advertising & Prom Capitalization - Advertising & Prom Capitalization - Advertising & Prom Building, Equip, Ops and Maint Repairs and Maintenance Repairs and Maintenance - Buildings Preventative Maintenance Building Maintenance Air Handling Systems Maint Interior Painting Refrigeration Floor Repairs Roof Repairs Electrical Repairs Elevator Servicing Alarm Systems Lighting Repairs Repairs and Maintenance - Vehicles Vehicle Repair Costs Vehicle Maintenance Costs Repairs and Maintenance - Equipment Boiler/Heating Equipment Plumbing Systems Software Maintenance Agreement Electronic Infrastructure Electric Infrastructure Other Equipment Repair Lab Equipment Repair Repairs and Maintenance - Sites Signage Upgrades Parking Lot Maintenance Parking Lot Upgrades Site Repairs Renovations Renovations -Buildings Renovations - Buildings Renovations - Research Capitalization - Renovation & Maint Capitalization - Renovation & Maint Capitalization - Renovation & Maint Bursaries, Awards and Scholarships 1

9 1 781 Bursaries Bursaries Scholarships Scholarships - Domestics Students Scholarship Bachelor - Research Scholarship Masters - Research Scholarship PhD - Research Scholarships - International Studen International Scholarships Awards Awards - Students Awards - FA&A Interface Only Student Field School Award Student Exchange Award Research Stipends Awards - General Student Int'l Practicum Award Other Expenses Rentals and Leases Rentals Furniture Rentals Equipment Rental Space Rental Leases Photocopier Lease Computer Leasing Computer Leasing-C/R Purchase Property Leases Equipment Leases Equipment to be billed back Licencing Expenses Amortization Amortization of Capital Assets Dep. Exp. Site Improvements Dep. Exp. Leasehold Improvements Dep. Exp. Buildings Dep. Exp. Furniture, Fixtures and E Dep. Exp. Computer Equipment Dep. Exp. Books Dep. Exp. Software Utilities and Property Taxes Utilities Utilities - Electrical Utilities - Heat & Gas Water & Sewer Services Garbage Removal

10 Telephone Internet Service Utilities - Data/Network Utilities - Cable Vision Property Taxes & Misc Property Taxes Common Costs Carbon Tax Other Expenses Other Expenses Donations Donations in Kind Transfers to TRU Royalties Paid Tax Expense & Recovery Prior Year Adjustment Insurance Insurance Insurance Claim Replacement Capitalization - Other Expenses Assets to be expensed Assets to be expensed Books and Library Books Continuations Capitalization - Books Work in Progress Capitalization - Work in Progress Site Improvements Road Construction Capitalization - Road Construction Capitalization - Site Improvements Building Capitalization - Building Furnishings Capitalization - Furnishing Equipment Capitalization - Equipment Computer Hardware Capitalization - Computer Hardware Computer Software Capitalization - Computer Software Leasehold Improvements Capitalization - Leasehold Improve