Budgeted units are identified with a discreet general ledger numbers allowing for tracking of all financial activity. This guide explains the structure of the budget.
For questions on this topic contact accounting@gettysburg.edu
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To Related Forms
GL Transfer and Journal Entry Form (PDF)
General Ledger
Chart of Accounts Structure
Gettysburg College’s Chart of Accounts consists of many different funds, departments, programs, and projects that allow the College to track various financial activities within its general ledger.
Account Number - Consists of 6 parts (In the following order)
Part | Category | Number of Digits |
---|---|---|
1 | Account | 5 |
2 | Fund | 5 |
3 | Department | 5 |
4 | Program | 2 |
5 | Class Code | 5 |
6 | Project/Grant | 7 |
Example: 66000-70100-00000-01-3501000
Part 1 - Account:
Represents what types of expenditure you have incurred or type of revenue generated, i.e. travel, lodging, security fines, participation fees, etc.
Account Code Numbers | Account Code Category | Account Code Descriptions |
---|---|---|
10000- 19999 |
Assets |
Items College owns |
20000- 29999 |
Liabilities |
Obligations of College |
30000- 39999 |
Fund Balance |
Net Assets of College |
40000- 49999 |
Revenues |
Services provided by College |
50000-59999 |
Payroll Expenses |
Expenses related to Payroll of the College |
60000-89999 |
Operating Expenses |
Expenses related to the business of the College |
Part 2 - Fund:
Represents the funding source for where the money resides, i.e. Operating vs. Plant fund
Fund Code #s | Fund Code Descriptions |
---|---|
11100-19999 |
Current Unrestricted Funds |
20000-29999 |
Current Restricted funds |
30000-39999 |
Loan Funds |
40000-49999 |
Endowment Funds |
50000-59999 |
Deferred Funds |
70000-79999 |
Plant Funds |
91000-99999 |
Agency Funds |
Part 3 - Department:
Represents a true operational entity, or an activity conducted by that entity i.e. Financial Services department or Midnight Madness Program
Department #’s | Department Description |
---|---|
00000 |
Institutional Bypass (general) |
10000- 19999; 64000- 64599 |
President/Human Resource Divisions |
20000- 25999; 27000- 29999 |
Provost Divisions |
26000- 26999 |
Information Technology Division |
30000- 39999 | Enrollment/Educational Services Division |
40000-49999 |
College Life Division |
50000-59999 |
Development & Alumni Relation Division |
60000-69999 |
Finance and Administration Division |
Part 4 - Program:
Represents an area in which a Department resides in a higher educational institution, i.e. instructional, Academic support, or student services
Program #’s | Program Description |
---|---|
00 |
Institutional Bypass (generally reserved for revenue accts) |
01 |
Instruction |
11 |
Research |
21 |
Public Service |
31 |
Academic Support |
41 |
Student Services |
51 |
Institutional Support |
61 |
Operations and Maintenance |
71 |
Auxiliary Enterprise |
Part 5 - Class Codes
Part 6 - Project/Grant ID:
Represents a special grant received or a project that is being tracked separately, such as a construction project. The term of project or grant is usually for a limited period of time, such as one to three years.
Project #’s | Project ID Description |
---|---|
14011000- 1499999 |
Professional Development Grants |
1500000- 1599999 |
Professional Enrichment Travel Grants |
3500000- 3599999 |
Academic Equipment Projects |
3600000- 3899999 |
Faculty Startup Projects |
3900000- 3999999 |
IT Projects |
5750121- 5750206 |
Athletics Projects |
4000000- 5750120; 5750207- 6590000 |
Facilities Plant Projects |
Summary List of General Ledger (G/L) Accounts and Descriptions
Account | Description | Description | Long Description |
---|---|---|---|
12200 |
A/R--Other |
Asset |
Monies deposited in current year, but represent |
13120 |
Prepaid Expenses--Other |
Asset |
Expenses paid in current year, could be expensed in next fiscal year; recurred or used in following years (i.e. multiple year contracts) |
21491 |
Accrued Expenses--Other |
Liability |
Expenses incurred, items received or used in |
21530 |
Deferred Income |
Liability |
Monies received in advance of when service provided. |
41158 |
Fees--Workshops |
Revenue |
Conferences, Workshops, and Clinics |
41705 |
Ticket Sales |
Revenue |
Music performance and events |
41709 |
Advertising/Program Sales |
Revenue |
Newspaper and Department Ads sales |
41720 |
Miscellaneous Sales |
Revenue |
CD sales, T-shirts, Book Sales |
41890 |
Miscellaneous Income |
Revenue |
Music performances, DJ services, and |
41895 |
NCAA Post Season Rev |
Revenue |
Revenue is related to NCAA Playoffs |
41901 |
Lib Fines/Lost Goods Charges |
Revenue |
Library and Athletic Departments |
41910 |
Participation Fees |
Revenue |
Grab, Service Learning, and Campus |
53003 |
Staff Wages - Casual |
Expense |
|
53005 |
Staff Overtime |
Expense |
|
53020 |
Faculty-Honoraria Wages |
Expense |
Faculty honoraria wages |
54001 |
Student Wages- Non Work-study |
Expense |
|
60100 |
Post Office Charges |
Expense |
Postage |
60120 |
Air & Ground |
Expense |
UPS/FedEx charges |
60200 |
Telephone |
Expense |
|
60203 |
Wireless Service |
Expense |
Cellular phone expenses, |
60250 |
Cable TV |
Expense |
|
60260 |
Internet-Database |
Expense |
|
60300 |
Advertising |
Expense |
|
60420 |
Printing & Duplicating - Off Campus |
Expense |
|
61500 |
Trvl/Lodg/Meals |
Expense |
Domestic travel, lodging and meals related to |
61502 |
Travel/Mileage |
Expense |
Mileage reimbursement for use of personal vehicle |
61503 |
Travel/Lodging/Meals-International |
Expense |
International travel, lodging and meals. |
61505 |
Travel/Lodging/Meals |
Expense |
Domestic Class/Team Travel |
61506 |
Travel/Lodging/Meals-Recruiting-Dom |
Expense |
Domestic Recruiting Travel |
61512 |
Meals & Snacks-Off Campus |
Expense |
Off campus business meetings and food |
61513 |
Travell/Lodging/Meals |
Expense |
Domestic Professional Development Travel |
61514 |
Registration Fees - Domestic |
Expense |
Domestic training, conference and seminar fees |
61515 |
Registration Fees - International |
Expense |
International training, conference and seminar fees |
61700 |
Entertainment - Other (limited use) |
Expense |
|
61701 |
Meals & Snacks - On Campus |
Expense |
College catering and dining charges |
62100 |
Honoraria/Lecturers |
Expense |
Payment of Services |
62120 |
Artist Fees |
Expense |
Majestic Theater account used for artist fees |
62121 |
Distributor Fees |
Expense |
Majestic Theater account used for distributor fees |
62140 |
Athletic Officials |
Expense |
Athletic Department account used to record |
62160 |
Professional Service Fees |
Expense |
Payment for professional services/consulting |
62162 |
Technical Consulting Fees |
Expense |
Payment for professional services/consulting |
62163 |
Service/Software License |
Expense |
|
62716 |
Fellowship-Scholarship Expense |
Expense |
Payments to Gettysburg students for the pursuit |
64110 |
Other Services |
Expense |
Examples: Photography or DJ services |
64175 |
General Contracts & Others |
Expense |
|
64200 |
Repairs & Maintenance |
Expense |
Use for service contracts also. |
64204 |
Hardware Maintenance |
Expense |
IT contracted recurring maintenance costs for |
64205 |
Software Maint-Instit systems |
Expense |
IT contracted recurring maintenance costs for |
64206 |
Software Maint-Desktop |
Expense |
IT contracted recurring maintenance |
64310 |
Rental--Equipment |
Expense |
|
64315 |
Rental--Vehicles |
Expense |
|
64360 |
Rental--Other |
Expense |
|
65000 |
Supplies & Materials - General Office |
Expense |
Department office supplies and other |
65001 |
Other Supplies |
Expense |
|
65003 |
Supplies & Materials - Instructional |
Expense |
|
65004 |
Printing & Duplicating - On Campus |
Expense |
RICOH Services, ePosters |
65005 |
Supplies & Materials - Bookstore |
Expense |
Bookstore department charges |
65009 |
Supplies & Materials - Program |
Expense |
|
65212 |
Vehicle Fuel |
Expense |
Fuel purchased for College owned vehicles |
66000 |
Equipment & Furniture |
Expense |
|
66001 |
Hardware |
Expense |
|
66005 |
Expans-EQ/Wiring |
Expense |
|
66006 |
Computers |
Expense |
|
66040 |
Books & Related Material |
Expense |
|
66060 |
Software-Instit Systems |
Expense |
IT Dept=Newly purchased and not part |
66061 |
Software-Desktop |
Expense |
IT Dept=Newly purchased for |
69110 |
Subscriptions |
Expense |
Magazines and Periodicals subscriptions |
69130 |
Memberships and Dues |
Expense |
|
69137 |
Copyright/License Fee |
Expense |
|
69181 |
Campus Department Services |
Expense |
Misc sales/services to departments |
69700 |
Awards & Prizes |
Expense |
Transferring Funds
- New line item within same budget
- Different budget
Restricted Use Funds
Agency Funds (9xxxx) are accounts which hold assets as an accomodation on behalf of another organization external to the College. The College acts as custodian, intermediary, and/or agent and has little or no discretion over the use of these resources.
- Agency Fund Guidelines (PDF)
- Endowment and Current Restricted (4xxxx and 2xxxx)
- Endowment and Current Restricted Funds Guidelines
- Plant
- Plant Fund Guidelines
- Grants (2xxxx)
- Grant Funds Guidelines