账户 Structure & 代码

账户 Structure

The account structure consists of four components:

基金 - 组织 - 账户 - 程序 (Sometimes referred to as FOAP)

基金

基金 is a six-digit number representing the sub-fund. There are 20 fund types including, but not limited to, unrestricted general fund, restricted general fund, cafeteria fund, child development fund, self-insurance fund, and bond fund. Within each fund 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 within the reporting unit.

账户

账户 is normally a four-digit number, which classified assets, liabilities, revenues, and expenses according to the California Community Colleges 预算 and 账户ing Manual (BAM). 看到 账户 代码 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 Taxonomy of 程序s (TOPS), published by the CA Community Colleges' Chancellor's Office. The administrative areas are defined in the BAM.

 

账户 代码: Most Frequently Used

账户 Code	账户 Title	描述
1 xxx	Academic Salaries
1101	Teachers - Contract	教师 on contract (tenure and tenure-track faculty)
1170	Coaching Stipends - Contract	Coaching stipends for tenure and tenure-track faculty
1202	管理 - Non-Teaching	This code is used for certificated administrators (VPs, Deans, Project Directors, 等.)
1205	管理 - Non-Schedule	This code is used for certificated administrators that are not on the salary schedule (Chancellor and Presidents only)
1211	Counselors - Contract	教师 counselors on contract (tenure and tenure-track faculty)
1221	Librarians - Contract	教师 librarians on contract (tenure and tenure-track faculty)
1230	教师 Non-Teaching - Contract	Full Time 教师 Non-Teaching for Load
1280	Other - Non - Teaching	Full Time 教师 Non-Teaching on Overload
1301	Part-Time 教师	Part-time faculty teaching in the classroom
1302	Teachers - Substitute Day	Substitute part-time faculty covering daytime classes
1303	Teachers - Substitute Evening	Substitute part-time faculty covering evening classes
1304	办公时间	Part-time faculty office hours
1370	Part-Time 教师 - Coaching Stipend	Coaching stipends for part-time faculty
1406	Part-Time 教师 - Evaluation
1410	Counselors - 每小时	Part-time counselors
1420	Librarians - 每小时	Part-time librarians
1460	教师 Orientation & 研讨会	教师 Orientation & 研讨会
1480	Other Non-Teaching	Part Time 教师 Non-Teaching
2 xxx	Classified Salaries
2101	Regular Classified	Regular classified, either full-time or part-time >= 50%
2111	管理	Administrators in classified positions
2121	监督	监督 classified positions
2131	Confidential	Confidential classified positions
2201	Instructional 援助es - Regular	Instructional aides, either full-time or part-time >= 50%
2301	每小时	每小时 classified
2302	每小时 - Regular	Regular classified, part-time < 50%
2303	加班	加班 for classified 员工
2310	Board Member Compensation	Board members, including student trustees
2380	Professional Experts
2401	Instructional 援助es - 每小时	Instructional aides, part-time < 50%
4 xxx	供应
4301	Office 供应	General office supplies, including equipment with a unit cost < $200.00 (see account 64xx for equipment with a unit cost of $200.00 and over) (NO FOOD OR DRINKS)
4302	Materials Productions CC Media SRV	Printing materials at Chabot Print Shop (Reprographics)
4320	程序 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 and over) (NO FOOD OR DRINKS)
4328	Emergency Preparedness	供应 related to emergency preparedness
4332	期刊	期刊, including newspaper and magazine subscriptions
4362	Software 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	Operating Expenses & 服务
51xx	Personal 服务
5102	工作人员 Training and 研讨会	工作人员 Training and 研讨会
5110	Professional 服务	Consulting firms and independent contractors (Contract for services must be used for independent contractors)
5160	Contract 服务 - Instruction	Primarily used for Contract Education and Community/Continuing Education
52xx	旅行 and 会议
5210	旅行 Expense	Use this account code for local travel, including mileage
5220	会议 Expense	Use this account code for conference travel (all expenses including registration, hotel, car rental, airfare, 等.)
53xx	费 & 会员资格
5301	Institutional 会员资格	会员资格 for the district, the district does not generally pay for personal memberships
54xx	保险
5404	Athletic 保险	保险 for student athletes
5406	Student 保险	保险 for students
5443	Liability Deductible
5488	保险 Claims	Payment for insurance claims against the district
55xx	公用事业公司 & 管家
5510	天然气
5511	Light and Power	Electricity costs
5512	Water and Sanitation	Water and sewer costs
5513	Disposal 服务	Waste disposal services
5515	Hazardous Waste Disposal
5520	虫害控制
5540	Telephone Expense	Land lines and cell phones (use 5541 for data lines)
5541	Data Communications	数据行
56xx	Rents, Leases and Repairs
5610	租赁 of Equipment
5611	租赁 of Facilities
5640	Equipment 维护 - Contract
5641	维护 - Software	Annual software maintenance
58xx	Other 服务 and Expenses
5803	Fingerprinting Service	Generally used by Human Resources but may be used by departments wishing to reimburse 员工
5806	Physical Exams - TB	TB testing, generally used by Human Resources but may be used by departments wishing to reimburse 员工
5809	Drug/Alcohol Testing	Used only by Human Resources
5810	Public Information Material Production	服务, such as printing, graphic arts, design, 等.
5811	Personnel Advertising	Generally used by Human Resources but may be used by departments wishing to advertise more widely for recruiting personnel
5813	Public Information Advertising	Costs for placing advertisements, such as for student enrollment
5814	Community 外展	Community support, partnership, and collaboration opportunities
5820	Postal and Delivery Service	USPS, FedEx, UPS, DHL, local courier service, 等.
5836	银行费用	银行费用
5842	EAP和SAP	Used only by Human Resources
5850	Licenses and Permits
5851	Software Licenses	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	Accreditation Fees
5870	Student Transportation - Field Trips
5871	Student Transportation - 体育运动
5880	版税
5882	毕业典礼
5884	Business Expense
5885	召开
5888	Other 服务	Food / Drinks, Catering 服务
5889	Cash (Over)/Short
64xx	Equipment, Furniture, Fixtures
6401	Equipment $200.00-$4,999.99	Equipment with a unit cost between $200.00 and $4,999.99 (equipment with a unit cost less than $200.00 is considered a consumable supply - use 43xx supply expense)
640105	Equipment >= $5,000.00	Equipment with a unit cost $5,000.00 and greater (this equipment is capitalized as an asset and tracked on the physical inventory, which is done every two years)
7 xxx	Other Outgo and Transfers
7285	Intrafund Transfer Out	Transfer within the same fund type (must be used in conjunction with 8985, transfer in)
7381	Interfund Transfer Out	Transfer between fund types (must be used in conjunction with 8981, transfer in)
7383	Interfund Transfer Out - Indirect Expense	Transfer between fund types, for indirect overhead recovery (must be used in conjunction with 8983, transfer in)
75xx	Financial 援助	All student financial aid and scholarships must be handled through the college Financial 援助办公室
7602	Books/供应	Books/供应 Purchased for Students