| Lock Haven University of Pennsylvania | |||
| Chart of Accounts | |||
| PRODUCTION CLIENT Chart of Accounts Date 07/13/2004 | |||
| Harrisburg Page 1 | |||
| Chartofaccts: | SSHE = State System | ||
| G/L account no. | Account name | ||
| 605100 | Postage/Freight/Shipping | ||
| 605110 | Postage | ||
| 605120 | Postage Pre-Sort | ||
| 605130 | Freight/Shipping | ||
| 606100 | Telephone & Telecommunications | ||
| 606110 | Local Telephone Service | ||
| 606115 | Long Distance Telephone Service | ||
| 606120 | Telecommunication Leases | ||
| 606125 | Telephone Line Rental | ||
| 606130 | Telephone Equipment Installation | ||
| 606135 | PANET Charges | ||
| 606140 | SSHEnet Charges | ||
| 606145 | Trunk Charges | ||
| 606150 | ISDN Lines | ||
| 606155 | Cellular Phones | ||
| 606160 | Videoconferencing | ||
| 607100 | Advertising | ||
| 607110 | Advertising - Personnel Nonspecified | ||
| 607120 | Advertising-Personnel; Non Faculty | ||
| 607130 | Advertising-Personnel; Faculty | ||
| 607150 | Advertising-Special Program | ||
| 607200 | Public Relations and Promotions | ||
| 607210 | Advertising Student Recruitment | ||
| 608100 | Subscriptions and Books | ||
| 608110 | Subscriptions | ||
| 608120 | Books (Not Library) | ||
| 609100 | Memberships & Dues | ||
| 609110 | Memberships | ||
| 609120 | Dues | ||
| 610100 | Printing & Duplicating | ||
| 610110 | Binding and Preservation | ||
| 610120 | Copier Services, Contracted | ||
| 610130 | Printing Services, Contracted | ||
| 610140 | Graphics Services, Contracted | ||
| 615100 | General Travel | ||
| 615110 | Training/Develop Travel (attending conferences) | ||
| 615120 | Administrative Travel (for all other travel) | ||
| 615130 | Teaching Travel (courses in other locations) | ||
| 615140 | Human Resources Recruitment Travel | ||
| 615150 | Athletic Recruiting & Scouting Travel | ||
| 615160 | Athletic Team Travel | ||
| 616000 | Conference/Seminar Registration Fee | ||
| 620100 | Computing & Data Processing Services | ||
| 620110 | EDP Equipment Maintenance & Repair | ||
| 620120 | EDP - Other Services | ||
| 620200 | Software | ||
| 620210 | Noncapitalized Software | ||
| 620220 | Noncapitalized Software Upgrades | ||
| 620230 | Software License Fees | ||
| 625100 | Professional Services | ||
| 625200 | Legal and Accounting Services | ||
| 625210 | Legal Services | ||
| 625215 | Legal Settlements | ||
| 625220 | Accounting & Auditing | ||
| 625225 | Collection Fees | ||
| 625230 | Cash Management Fees | ||
| 625235 | Trust Services Fee | ||
| 625240 | Bond Accounting Fees | ||
| 625245 | Bond Maintenance Fees | ||
| 625250 | Credit Card Fees | ||
| 625300 | Specialized Services | ||
| 625310 | Consulting Services | ||
| 625315 | Architect Fees | ||
| 625320 | Technical Consultants | ||
| 625325 | Internet Commissions | ||
| 625330 | Hazardous Waste Removal | ||
| 625335 | Clinical Services | ||
| 625340 | Contracted Social Services | ||
| 625345 | Consolidated University Operations | ||
| 625399 | Other Professional Services | ||
| 625400 | Honoraria, Stipends, & Speakers | ||
| 625410 | Honararia - General | ||
| 625420 | Stipends | ||
| 625430 | Speaker Fees | ||
| 625440 | Coop Teachers | ||
| 630100 | Maintenance and Repair Services | ||
| 630200 | Contracted Services | ||
| 630210 | Contracted Repairs | ||
| 630215 | Contracted Personnel Services | ||
| 630220 | Contracted Maint - Bldgs & Grounds | ||
| 630225 | Contracted Maint - Office Equip | ||
| 630230 | Contracted Maint - Other | ||
| 630235 | Contracted Laundry | ||
| 630240 | Contracted Snow Removal | ||
| 630300 | Athletic Related Services | ||
| 630310 | Game Support Personnel | ||
| 630315 | Game Officials | ||
| 630320 | Entry Fees | ||
| 630325 | Game Guaranties | ||
| 630330 | Other Athletic Related Services | ||
| 635100 | Insurance | ||
| 640100 | Electric | ||
| 641100 | Natural Gas | ||
| 641200 | Gas Well Production | ||
| 641300 | Propane | ||
| 642100 | Heating Fuel Oil | ||
| 643100 | Coal | ||
| 646100 | Water, Sewage, Trash, Other Utilities | ||
| 646110 | Water | ||
| 646115 | Sewage | ||
| 646120 | Cable Television | ||
| 646125 | Trash/Sanitation | ||
| 650110 | Rental/Operating Lease -Equipment & Machinery | ||
| 650115 | Rental/Operating Lease - PC/EDP Equipment | ||
| 650120 | Rental/Operating Lease - Radio Equipment | ||
| 650125 | Rental/Operating Lease - Misc. Telecomm | ||
| 650130 | Rental/Operating Lease - Vehicle | ||
| 650999 | Rental/Operating Lease - Other | ||
| 651000 | Rental/Lease - Real Estate | ||
| 655100 | Civil Service Commission | ||
| 655900 | Other Miscellaneous Services | ||
| 660100 | Office Supplies | ||
| 660115 | Supplies - Cr/Procurement Card Purchases | ||
| 660120 | Printing Supplies | ||
| 660125 | Equipment (noncapital) | ||
| 660130 | Furniture & Furnishings (noncapital) | ||
| 660135 | Office Supply Stock Over and Short | ||
| 660136 | Scrap of Office Supply Stock | ||
| 660140 | Inventory Price Variance Account | ||
| 660200 | Technology Related Supplies | ||
| 660210 | Telecommunications Parts/Supplies | ||
| 660215 | Computer Components & Supplies | ||
| 660220 | Networking Supplies | ||
| 660225 | Media Equipment (noncapital) | ||
| 660230 | EDP Equipment (noncapital) | ||
| 660300 | Educational Supplies | ||
| 660310 | Nuclear Material | ||
| 660315 | Lab Supplies | ||
| 660320 | Audio-Visual Materials/Supplies | ||
| 660325 | Live Animals and Supplies | ||
| 660330 | Chemicals | ||
| 660335 | Instr. Food Supplies | ||
| 660400 | Maintenance Supplies | ||
| 660415 | Agricultural Supplies | ||
| 660420 | Housekeeping Supplies | ||
| 660425 | Lubricating Oi/Lube | ||
| 660430 | Motor Fuels/Gasoline | ||
| 660435 | Motorized Equip Supplies | ||
| 660440 | Water Chemicals | ||
| 660495 | Maint. Supply Stock Over and Short | ||
| 660496 | Scrap of Maint. Supply Stock | ||
| 660500 | Health Services Supplies | ||
| 660510 | Medical Supplies (Other than drugs) | ||
| 660515 | Drugs | ||
| 660600 | Athletic Supplies | ||
| 660610 | Athletic Game Clothing & Equipment | ||
| 660615 | Athletic Awards & Banquests | ||
| 660620 | Athletic Field Supplies | ||
| 660700 | Other Supplies | ||
| 660710 | Recreational Supplies | ||
| 660715 | Wearing Apparel | ||
| 660720 | Specialized Supplies | ||
| 660800 | Library Materials & Supplies | ||
| 660810 | Books (micro) | ||
| 660815 | Library Binding | ||
| 660820 | Periodicals/Serials (paper) | ||
| 660825 | Periodicals/Serials (micro) | ||
| 660830 | Interlibrary Loan | ||
| 660835 | Electronic Database Subscriptions | ||
| 660840 | Library Software | ||
| 660845 | Audio-visual/Multi Media Equipment | ||
| 660850 | Library - Other | ||
| 665110 | Contractor Food Services | ||
| 665111 | Contractor Food Services - Fall | ||
| 665112 | Contractor Food Services - Spring | ||
| 665113 | Contractor Food Services - Summer | ||
| 665114 | Contractor Food Services - Other | ||
| 665120 | Flex Plan Food Services | ||
| 665121 | Flex Plan Food Services - Fall | ||
| 665122 | Flex Plan Food Services - Spring | ||
| 665123 | Flex Plan Food Services - Summer | ||
| 665124 | Flex Plan Food Services - Other | ||
| 665125 | Special Food Service | ||
| 665130 | Other Food Supplies | ||
| 665135 | Athletic Meals | ||
| 670000 | Loan Fund Cancellations and Write Offs | ||
| 670100 | Perk Prin/Int Cancelled-Prior To 7/1/72-Teach Svc | ||
| 670105 | Perk Prin/Int Cancelled-Prior To 7/1/72-Mil Svc | ||
| 670109 | Prk Prin/Int Can-Prior7/1/7-Tch Svc-Low Inc/Hdcp | ||
| 670110 | Prk Prin/Int Can-7/1/72After-Tch Svc-Low Inc/Hdcp | ||
| 670115 | Perk Prin/Int Can-7/1/72After-Teach Svc-Head Start | ||
| 670120 | Perk Prin & Int Canelled-7/1/7 & After-Mil Svc | ||
| 670125 | Prk Prin/Int Cncld-7/1/72After-Peace Corps/Vista | ||
| 670130 | Prk Prin/Int Cancld-7/1/72&After-Law Enf/Corr Ofcr | ||
| 670135 | Prk Prin/Int Cancld-7/1/72&After-Teach Svc Shortge | ||
| 670140 | Prk Prn/Int Xcld-7/1/72&Aftr-HlthSvc Nurse/Med Tec | ||
| 670145 | Prk Prin/Int Cancld-7/1/72&After-Svc Hi Risk Child | ||
| 670150 | Perkins Principal & Interest Cancelled - Death | ||
| 670155 | Perkins Principal & Interest Cancelled-Disability | ||
| 670160 | Perkins Principal & Int Cancld-Bankruptcy & Othr | ||
| 670165 | Prk Defaulted Prin/Int Assigned/Accepted By US Gov | ||
| 670170 | Prk Defaulted Fees Assigned & Accepted By US Gov | ||
| 670175 | Perk Prin/Int Cancld-Loans Dischrgd;Closed Schools | ||
| 671000 | Perkins Administrative and Collection Costs | ||
| 671110 | Perkins Litigation & Other Expenses | ||
| 671115 | Perkins Admin Cost Allowance Paid To Institution | ||
| 671120 | Perkins Colllection Costs-Paid By Institution | ||
| 671125 | Perkins Collection Costs-Written-0ff | ||
| 671130 | Perkins Collectn Cost-Assignd & Acceptd By US Govt | ||
| 671135 | Perkins Collection Costs-Paid By Borrower | ||
| 671140 | Perkins Other Costs & Losses | ||
| 672000 | Refunds to Grantors | ||
| 675100 | Plant Related Interest Expense | ||
| 675110 | Interest Expense on SSHE Bonds | ||
| 675115 | Interest Expense on Other Debt | ||
| 675120 | Interest Expense on Capital Lease | ||
| 675200 | Operating Interest Expense | ||
| 675210 | Interest/Late Fees Paid to Vendors | ||
| 675300 | Amortization Expense | ||
| 676000 | Depreciation Expense (Book 05) | ||
| 676100 | Depreciation-Buildings (Book 05) | ||
| 676200 | Depreciation-Building Improvements (Book 05) | ||
| 676300 | Depreciation-Improv Other than Buildings (Book 05) | ||
| 676400 | Depreciation-Equipment & Machinery (Book 05) | ||
| 676500 | Depreciation-Furniture & Furnishings (Book 05) | ||
| 676600 | Depreciation-Library Books (Book 05) | ||
| 690110 | Chancellor's Office Pymt (1/2 of 1%) | ||
| 690120 | Royalties, Fee & Lics | ||
| 690125 | Indirect Expense | ||
| 690130 | Miscellaneous Other Expense | ||
| 690135 | Grant Funds Distributed | ||
| 690140 | System Grants Distributed | ||
| 695000 | Student Financial Aid | ||
| 696000 | Bad Debts Expense | ||
| 697100 | Senior Citizen Tuition Waiver | ||
| 697200 | Foreign Student Tuition Waver | ||
| 697300 | Board of Governors Tuition Waiver | ||
| 697400 | SSHE Staff Tuition Waiver | ||
| 697500 | Other Tuition Waivers | ||
| 698100 | Housing Waivers | ||
| 698200 | Board Waivers | ||
| 698300 | Student Center Fee Waivers | ||
| 698400 | Recreational Center Fee Waiver | ||
| 698500 | Other Fee Waivers | ||
| 699999 | FI/CO Reconciliation Account | ||