Samford University Account Code Descriptions
Account Code	Account Name	Data Entry	Description
710	OPERATING EXPENDITURES	N
71000	Professional & Outside Services	N	Payments to individuals and/or firms for professional advice, services or opinions, in the form of fees based on contracted or otherwise predetermined amounts or rates.
710000	Accounting & Auditing Fees	Y	Fees for the annual University audit or other professional accounting or auditing services.
710005	Athletic Officials	Y	Fees paid to individuals who officiate athletic events including referees, umpires and timers.
710010	Consulting Fees	Y	Fees for management advisory services.
710015	Custody Fees	Y	Fees paid for management of endowment to Northern Trust
710020	Employee Screening	Y	Fees paid to background screening agencies for new hires.
710025	Employment Agency	Y	Fees paid to employment agencies for temporary staffing assistance.
710030	Game Guarantees	Y	Guarantees paid to athletic opponents.  For use only by Intercollegiate Athletics.
710035	Hazardous Waste Disposal	Y	Fees paid for the service of removal of hazardous waste from university owned properties.
710040	Honoraria	Y	Fees for honoraria and contractual speaker or educational services.
710045	Instrument Tuning	Y	Fees paid for instrument tuning services.
710050	Investment Management Fees	Y	Fees paid to investment managers for the University's endowments.
710055	Legal Fees	Y	Fees for legal services.
710060	Marketing Fees	Y	Fees for professional marketing services.
710063	Moving/Relocation	Y	Fees paid for professional movers to relocate new faculty/staff.
710065	Musician	Y	Fees for professional instrumentalists, bands, magicians and comedians.
710070	Outside Security Services	Y	Fees paid to outside police and security services for additional coverage during campus events.
710075	Professional Fundraisers Fees	Y	Fees paid to individuals who aid in the fundraising of the university.
710080	Royalties	Y	Fees paid to individuals as a share of the profit from their product.
710083	Travel Agency Services	Y	Fees paid to a travel agency for assistance with business travel.
710085	Usher Services	Y	Fees paid to individuals for front of house services and other usher duties.
710090	Contracted Services	Y	Amounts paid for labor not covered above.
710093	Laboratory Services	Y	Amounts paid for outside laboratory testing.
710095	Medical Director	Y	Amounts paid to supervising physician for Student Health Center.
71010	Advertising & Promotion	N
710100	Advertising	Y	Costs for advertising in newspapers, journals, telephone directories, etc
710110	Promotion	Y	Costs to promote the university.
710120	Special Events	Y	Costs incurred for events held on and off campus not specifically captured by another Account Code.
71020	Automobile	N
710200	Auto Fuel	Y	Includes automotive fuel for university owned and leased vehicles.
710210	Auto Maintenance	Y	Includes cost to repair or maintenance of university owned and leased vehicles.
71030	Bad Debt Expense	N
710300	Bad Debt Expense	Y	Write-offs of Accounts Receivable that are uncollectable.
710310	Loss on Uncollectible Pledges	Y	General Accounting Use
710320	Fundraising Bad Debt Allowance	Y	General Accounting Use
71040	Bank Charges/Collections	N
710400	Bank Service Charges	Y	Charges incurred on University bank accounts including NSF charges, stop payments, internal transfers, etc.
710410	Collection Costs	Y	Includes charges paid to collection companies for the collection of debts owed to the University.
710420	Over/Short Daily Cash	Y	Cash overage and shortage occuring in petty cash funds, change funds, etc.
710430	Wire Services	Y	Charges incurred to wire funds to an individual/company bank account.
71050	Communications	N
710500	Telephone - Equipment	Y	The base charge from an outside vendor for access lines and charges for directory assistance.
710510	Telephone - Long Distance	Y	Telephone charges from an outside vendor for long distance calls.
710520	Telephone - Toll Free Service	Y	Telephone charges from an outside vendor for toll free numbers.
710530	Telephone - Service Charges	Y	The "one-time" charge from an outside vendor for special service such as installing or moving lines, or any repair charges.
710540	Cellular Serivce	Y	Cost of wireless telephone service.
710550	Pager Service	Y	Cost of pager services.
710560	On Line Data Service	Y	Telephone Services Use Only
710570	Internet Service	Y	Fees paid to Internet Service Providers
71060	Dues, Memberships & Fees	N
710600	Professional Dues & Memberships	Y	The costs of dues, fees, accrediations and memberships for professional associations and societies.  For social or civic dues or fees, see 710730.
710610	Subscriptions & Periodicals	Y	Includes subscriptions to newspapers, magazines, periodicals, books for departmental use, and publications as pamphlets, reprints, etc.  (Libraries will use 7602xx)
710620	Activity/Entry Fees	Y	Fees paid to enter individuals or groups into various competitions.
710630	Recruiting Subscriptions	Y	Admissions Use Only
710640	Employee Continuing Education	Y	Fees paid for classes taken by employees required by their position.
71070	Entertainment/Receptions	N
710700	Business Meals	Y	Cost of meals where there is a substantial and bona fide business discussion during, directly preceding or directly following the meal.  The primary purpose of the meal must be business.  See 711810 for meals incurred while traveling.
710710	Catering - Campus Dining	Y	Departmental use of the University's food service vendor for meetings, ceremonies, etc.
710720	Catering - Outside Vendors	Y	Includes purchase of food items for meeting, training sessions, etc.
710730	Entertainment	Y	Costs related to dues, fees and memberships for social and civil societies and clubs.
710740	Receptions & Banquets	Y	Costs related to social, civic and development activities put on for University employees, alumni and friends.  This also includes meals which do not meet the definition of a business meal.
71080	Facilities Operation & Maintenance	N
710800	Carpentry Supplies	Y	Costs related to upkeep of University.
710805	Electrical Supplies	Y	Costs related to upkeep of University.
710810	Grounds Supplies	Y	Costs related to upkeep of University.
710815	Housekeeping Supplies	Y	Costs related to upkeep of University.
710820	HVAC Supplies	Y	Costs related to upkeep of University.
710825	Janitorial Services	Y	Costs related to upkeep of University.
710830	Lock & Key	Y	Costs related to upkeep of University.
710835	Maintenance Contract	Y	Costs related to upkeep of University.
710840	Painting Supplies	Y	Costs related to upkeep of University.
710845	Plumbing Supplies	Y	Costs related to upkeep of University.
710850	Radio Repairs	Y	Costs related to upkeep of University.
710855	Stone Masonry	Y	Costs related to upkeep of University.
710860	Water Treatment	Y	Costs related to upkeep of University.
710865	Allocation of O&M	Y	General Accounting Use
710870	Maintenance Supply	Y	Costs of general maintenance supplies for upkeep of the University.
710875	Custodial Supplies	Y	Costs of cleaning agents and other custodial supplies.
71090	Fuel/Energy/Utilities	N	Payments to outside vendors for utilities furnished to the University
710910	Electricity	Y	The cost of electricity used to operate university owned properties.
710920	Garbage	Y	The cost of garbage service for university owned properties.
710930	Natural Gas	Y	The cost of natural gas used to operate university owned properties.
710940	Sewer & Water	Y	The cost of sewer and water services used to operate university owned properties.
710950	Cable Services	Y	The cost of cable TV services.
710960	Petroleum & Petroleum Products	Y	Certain charges from the University Purchasing Card.
710970	Security Monitoring	Y	Costs related to electronic security monitoring.
710999	Allocation of Utilities	Y	General Accounting Use
71100	Insurance	N	Cost of insurance premiums and deductibles as listed below.
711003	Athletic Insurance	Y	Coverage for accidental death & dismemberment and the medical coverage of our athletes and the athletic staff.
711005	Auto Liability Deductibles	Y	Amounts paid as a deductible if a University drive is at fault in an automobile accident.
711008	Automobile Insurance	Y	Premium paid for insurance coverage on the University owned and leased vehicles.
711011	Business Travel Insurance	Y	Coverage for accidental death & dismemberment of a Samford employee while on University business.
711013	Commercial General Liability	Y	Coverage for bodily injury, property damage, personal injury and advertising injury to third parties in the event the University (or its employees) are negligent and cause damage.
711015	Computer Insurance	Y	Coverage for the physical loss of the University Electronic Data Processors (computers).
711018	Crime & Fiduciary Insurance	Y	Coverage for losses suffered by the University due to employee dishonesty, credit card fraud, or the mishandling of the "Benefits" programs of the University.
711021	CRNA Insurance	Y	Liability coverage for the faculty and students of the School of Nursing Certified Registered Nurse Anesthetist program
711023	D & O Insurance	Y	Liability coverage for the officials of the University in the event of a lawsuit where they are named as a defendant in the suit along with the University.  This includes the Board of Trustees.
711025	Educator's Legal Liability	Y	Liability coverage for the University and its employees when a suit is brought against the University.
711031	Foreign Commercial Liability	Y	Coverage for the faculty and students while traveling abroad.  This coverage includes property damage, liability coverage, auto coverage and Worker's Compensation.  It also covers the transportation of the remains of an employee back to the United States upon their death.
711033	Foreign Coverage	Y	Same as above.
711035	Highpoint @ Samford	Y	Liability and property coverage for the ropes course and climbing tower that is operated by the Office of Campus Recreation.
711038	Insurance Deductibles	Y	The portion that the University has to pay when specific claims are reported.
711041	Medical Insurance	Y	Coverage for insurance that involve the treatment of a medical injury or illness.
711043	Mulit-Media Liability	Y	Liability coverage for WVSU-FM radio, textbook publishing by the University and/or its faculty, the Samford Crimson and any other publications.
711045	MVR Expense	Y	Cost of report to check the driving record of the University employees who drive University vehicles.
711048	Professional Liability Insurance	Y	Liability coverage for the various school of the University.
711051	Property/Boiler Insurance	Y	Coverage for damage caused by fire and other perils to buildings and contents including equipment and other machinery.
711053	Student Health Center	Y	Liability coverage for the Student Health Center and it's staff.
711055	Student Health Insurance	Y	Medical Insurance for the students.
711058	Umbrella Insurance	Y	Additional coverage in excess of the limits of the University's primary policies.
711061	Worker's Compensation Insurance	Y	Covers the treatment of injuries and/or illness that occur whil an employee is performing the duties of their job.  It also includes compensation while they are off from work, with some exclusions or restrictions.
711063	Insurance Premium Payment	Y	General Accounting Use
71110	Interest Expense	N
711100	Interest Capitalization	Y	General Accounting Use
711110	Interest Expense	Y	General Accounting Use
71120	Lease & Rental Expense	N
711200	Lease Expense	N
711205	Lease - Automobiles	Y	Payments for long-term use of automobiles, vans and buses.  Excludes long term travel.
711210	Lease - Computers	Y	Payments for University computers.
711215	Lease - Office Equipment	Y	Payments for use of equipment including copy machines, fax machines, scientific and audio visual equipment etc.
711250	Rental Expense	N
711251	Apartment Rent	Y	Payment for long-term apartment rental.
711252	Automobile Rental	Y	Payment for long-term automobile rental.  The University will not have an option to buy at the end of the term.
711253	Equipment Rental	Y	Payment for long-term equipment rental.  The University will not have an option to buy at end of the term.
711254	Software Rental	Y	Payment for long-term software rental.  The University will not have an option to buy at end of the term.
711255	Copier Rental	Y	Payment for long-term copier rental.  The University will not have an option to buy at end of the term.
711256	Storage Rental	Y	Payment for rental of various types of storage facilities.  Can be month-to-month.
711257	Supply Rental	Y	Payment for rental of various types of supplies including music scores, etc.
711258	Facility Rental	Y	Payment for rental of facilities for presentations, banquets, etc.
71130	Postage & Freight	N	These accounts are used to record payments to outside vendors for purchases of postage/parcel related goods and services.  See 770012 for internal charges from the Samford Post Office.
711300	Direct Mail	Y	Costs incurred for BULK Mail.
711310	Postage	Y	Costs incurred for postage stamps.
711320	Shipping	Y	Costs incurred in sending packages or letters using a freight carrier such as Fed Ex or UPS.
71140	Printing & Publications	N
711410	Photography & Videotaping Service	Y	Cost incurred for photographs or video tapes and the service associated with each.
711420	Printing	Y	The cost of printing forms, stationery, publications, journals, brochures, diplomas, speciality items etc. by an outside vendor.  Does not include the cost of items printed or duplicated by the University's Print Shop.  See 770120/775120 for internal charges.
711430	Publications	Y	Expenses related to producing publications on behalf of the University.
71150	Recognition	N
711500	Awards	Y	Costs incurred for recognition awards.
711510	Plaques	Y	Costs incurred for recognition plaques.
71160	Supplies	N	These accounts are for the purchase of commodities or articles which are ordinarily consumed or expended within a relatively short period of time.
711600	Supplies - Athletic Equipment	Y	Includes balls, bats, gloves, scorebooks, whistles, towels, field marking paint and any other items excluding uniforms and clothing.
711605	Supplies - Office/Clerical	Y	Includes general office supplies, toner/ink cartridges for printers and minor office equipment.
711610	Supplies - Instructional	Y	Supplies and materials for classroom, laboratory, or other academic use.
711615	Supplies - Computer	Y	Includes the purchase of minor equipment and software such as mouse, mouse pad,
711620	Supplies - Flowers/Gift Baskets	Y	Costs of flower/gift baskets by authorized University personnel.
711625	Supplies - Medical	Y	Includes all medical and medical lab supplies such as syringes, bandaids, gauze, gloves, etc.
711630	Supplies - Film & Video	Y	Films, Video and audio discs and tapes.
711635	Supplies - Forms	Y	Purchase of pre-printed forms.  Use 711420 for speciality printing of forms.
711640	Supplies - Microfilm	Y	Cost of microfilm.
711645	Supplies - Copies	Y	Purchase of copies from an outside vendor.  Use 770150 & 77510 for interdepartmental copies.
711650	Interlibrary Loan	Y
711655	Equipment/Furnishings/Furniture (under $1000)	Y	Purchase of equipment, furniture and fixtures with total price less than $1000.00.  For amounts equal to or greater than $1000, use 760320.
711660	Supplies - Laboratory	Y	Supplies and materials for use in University Laboratories.
711665	Supplies - Security/Safety	Y	Supplies purchased for use in the security and safety of the University and it's constituents.
711670	Supplies - Resale Items	Y	Supplies purchased by departments for resale to the public.  Sales of these items subject to 9% sales tax.  NOT FOR BOOKSTORE USE.
71170	Taxes, Licenses, & Fees	N
711700	Auto Tags	Y	Cost incurred by university owned and leased vehicles.
711710	Business License	Y	Tax paid to be authorized to do business within the city limits.
711715	Fees	Y	Fees paid to governmental agencies.
711720	Penalty Fees	Y	Fees paid to governmental agencies for failure to comply with rules.
711730	Permits	Y	Fees paid to governmental agencies for consent to do work.
711740	Software License	Y	Fees paid for the rights to use a company's software package.
711750	Sales Tax Reimbursement	Y	Taxes paid on purchases of goods and services.  NOTE:  The University is a tax exempt organization and normally does not pay sales taxes.  Sales tax exemption certificates are available from the Accounting Office.
711760	Taxes - Lease	Y	Taxes paid for lease of facilities, etc.
711770	Taxes - Property	Y	Taxes paid on residential and other non-exempt property.
711780	Taxes - Utility Privilege Tax	Y	Taxes paid by the university for receipts of sell of telephone long distance.
711790	License Agreements	Y	Payments for licenses giving the University rights to a vendors product.
71180	Travel & Conferences/Meetings	N	This category is to be used to record the costs associated with travel, the registration fees associated with the travel.
711800	Air Travel	Y	Includes domestic and international airfare on commercial carriers.
711805	Lodging	Y	Includes hotels, motels and temporary rentals, including apartments and cabins.
711810	Travel Meals	Y	Includes actual amounts for breakfast, lunch, dinner and snacks not to exceed $40.00 daily and $30.00 for any one meal.
711815	Mileage Reimbursements	Y	Amount reimbursed for business use of personal vehicle.  The standard rate of reimbursement per mile is annually adjusted by the University to conform with Internal Revenue Service allowances (policy 4.09).
711820	Parking Charges	Y	Includes the amounts for parking personal or rental vehicle while traveling for Samford University.
711825	Registration	Y	Registration fees paid to attend conferences, meetings or seminars.
711830	Taxicab/Subway	Y	Charges and tips paid to taxicab or subway officials.
711835	Tolls	Y	Charges for traveling certain roadways.
711840	Train Travel	Y	Cost incurred when traveling by train while on University business.
711845	Vehicle Rental	Y	Cost incurred to rental a vehicle for University related travel.
711850	Travel Incidentals	Y	Cost incurred in extended travel such as laundry charges, toiletries, etc.  This is generally for overseas travel.
711890	Travel Advance	Y	Advance of funds issued to University employee who does not have a Samford University Visa Travel Card.
711895	Working Capital	Y	Issuance of funds for employees of Samford's Admission Office
711899	Exchange Rate Fluxuation	Y	General Accounting Use
71190	Uniforms	N
711900	Athletic Uniforms	Y	Cost of uniforms used in NCAA sanctioned collegiate athletics.
711910	Uniforms	Y	Other uniform purchases incurred by the University.
711920	T-shirts	Y	Cost incurred for the purchase of T-shirts for resale.  This does not included T-shirts purchased by the Bookstore for resale.  See 750030.
71200	Other Expense	N
712000	Gift in Kind Expense	Y	For Accounting Use Only.
712010	Loss on Sale of Assets	Y	For Accounting Use Only.
712020	Unemployment Comp Claims	Y	For Insurance Use Only.
712040	Annuities Paid	Y	For Accounting Use Only.
712050	Employee Assistance	Y	University Relations and Divinity Use only.
712060	Purchasing Card	Y	For Purchasing Use Only.
712070	SGA Appropriation	Y	For use by SGA in appropriating money to various student groups.
712080	Sponsorship	Y	Costs related to expenditures for events where the University is responsible as a sponsor. (Ex. Mercedes Marathon Mile)
71210	Repairs & Maintenance	N
712110	Software Maintenance	Y	Costs of maintenance on registered Software used by the University.
712120	Hardware Maintenance	Y	Costs of maintenance on computer hardware.
712130	Equipment Maintenance	Y	Costs of maintenance to office equipment.
712140	Building Repairs	Y	Costs of maintenance to University buildings.
712150	Damages	Y	Costs to repair damages to the University not covered by insurance.
75000	Bookstore	N
750010	Resale - Textbook Purchases - New	Y	Purchases of new textbooks to be sold in their purchased condition directly to retail to students, faculty, staff or the general public.
750020	Resale - Textbook Purchases - Used	Y	Purchases of used textbooks to be sold in their purchased condition directly to retail to students, faculty, staff or the general public.
750030	Resale - Merchandise Purchases	Y	Purchases of general merchandise to be sold in their purchased condition directly to retail to students, faculty, staff or the general public.
750040	Resale - Gift Items	Y	Purchases of gift items to be sold in their purchased condition directly to retail to students, faculty, staff or the general public.
750050	Resale - Computer Software	Y	Purchases of computer software to be sold in their purchased condition directly to retail to students, faculty, staff or the general public.
750060	Resale - Computer Hardware	Y	Purchases of computer hardware to be sold in their purchased condition directly to retail to students, faculty, staff or the general public.
750070	Resale - Consignment Costs	Y	Cost paid out to individuals for their percentage of sales of their goods.
750099	Vendor Rebates	Y	For Bookstore Use only.
760	Capital Expenditures	N
76000	Land	N	Except for Libraries, costs of single item should be >= $1,000
760010	Land	Y	Costs of land acquisitions, easements, rights of way, surveyhor fees for land purchases, title fees, etc.
76010	Land Improvements	N
760110	Land Improvements	Y	Costs of improvements to land.
76020	Library Books	N	All 7602xx accounts to be used by the Libraries only.
760200	Audio & Visual Aids	Y	Cost of all types of audio/visual or library media or other types of educational materials.
760210	Bindery	Y	Charges for binding or re-binding of books, periodicals, journals, etc.
760220	CD Data Services	Y	Cost of CDs purchased as an asset item to be placed in the general use of the library.
760230	Library Books	Y	Cost of books purchased as an asset item to be placed in the general use of the library.
760240	Microforms	Y	Cost of microfilm purchased as an asset item to be placed in the general use of the library.
760250	Periodicals	Y	Cost of periodicals purchased as an asset item to be placed in the general use of the library.
760260	Referenced Materials	Y	Cost of reference materials purchased as an asset item to be placed in the general use of the library.
760270	Replacements	Y	Cost of replacements of items purchased as an asset item to be placed in the general use of the library.
760280	Special Collections	Y	Cost of special collections purchased as an asset item to be placed in the general use of the library.
76030	Equipment	N	Use 711655 for individual cost less than $1,000
760300	Computer Hardware	Y	Purchase of new computer hardware as an asset item. (Use 711655 for individual cost less than $1,000.)
760310	Computer Software	Y	Purchase of new computer software as an asset item. (Use 711655 for individual cost less than $1,000.)
760320	Equipment	Y	Purchase of new equipment as an asset item.  Includes copiers, fax machines, scanners or other items whose individual cost is $1,000.00 or greater. (Use 711655 for individual cost less than $1,000.)
760330	Furniture & Fixtures	Y	Purchase of new furniture/fixtures whose individual cost is $1,000 or greater.  (Use 711655 for individual cost less than $1,000.)
760335	Audio Visual (non-library)	Y	Purchase of audio visual aids whose individual cost is $1,000 or greater.  (Use 711655 for individual cost less than $1,000.)
760340	Art & Collections	Y	Purchase of Art or Collections whose individual cost is $1,000 or greater.  (Use 711655 for individual cost less than $1,000.)
76040	Automobiles	N
760400	Automobiles	Y	Purchase of new or used automobiles for university use.
76050	Renovations	N
760500	Renovations	Y	General Accounting Use
750599	Allocation of Capitalized Assets	Y	General Accounting Use
76060	Depreciation Expense	N
760600	Automobile Depreciation	Y	General Accounting Use
760610	Building Depreciation	Y	General Accounting Use
760620	Equipment Depreciation	Y	General Accounting Use
760630	Land Improvement Depreciation	Y	General Accounting Use
760640	Library Book Depreciation	Y	General Accounting Use
760699	Allocation of Depreciation	Y	General Accounting Use
761600	Amortization	Y	General Accounting Use
76830	Construction-In-Progress	N
768300	CIP - Blueprints/Reproductions	Y	For use by Facilities Planning only.
768305	CIP - Capitalized Interest	Y	For use by Accounting only.
768310	CIP - Carpet/Flooring	Y	For use by Facilities Planning only.
768315	CIP - Construction	Y	For use by Facilities Planning only.
768320	CIP - Construction Insurance	Y	For use by Facilities Planning only.
768325	CIP - Contingency	Y	For use by Facilities Planning only.
768330	CIP - Draperies/Window Treatments	Y	For use by Facilities Planning only.
768335	CIP - Equipment	Y	For use by Facilities Planning only.
768340	CIP - Furniture/Fixtures	Y	For use by Facilities Planning only.
768345	CIP - Moving/Relocation	Y	For use by Facilities Planning only.
768350	CIP - Parking Lot/Paving	Y	For use by Facilities Planning only.
768355	CIP - Premium Time	Y	For use by Facilities Planning only.
768360	CIP - Professional Fees	Y	For use by Facilities Planning only.
770	Interdepartmental Income & Charges	N
77000	Income	N
770010	Computer Hardware - Income	Y	Income from Bookstore Computer Hardware sales to