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UMBC Chart of Accounts FY20 (DRAFT)

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Revenue Accounts

Revenue accounts are used when funds are earned by the university in exchange for goods and services, such as offering workshops, tuition and fees paid by students, providing equipment for on or off campus usage; or for donations and gifts, such as foundation revenue.

Tuition and Fees

The following tuition accounts capture tuition revenue earned during the semesters, including winter and summer terms. The tuition rates are posted on the SBS Website:

4834310 – UG (Undergraduate) Resident Tuition
4834312 – UG Non Resident Tuition
4834318 – Grad Resident Tuition
4834320 – Grad Non Resident Tuition
4834321 – Tuition Undergraduate – SF (used for adjustments)
4834323 – Tuition Graduate – SF (used for adjustments)

Special Program – Shady Grove or IFSU

4834311 – UG Non Res SG Tuition (undergraduate non-resident Shady Grove tuition)
4834313 – UG Resident SG Tuition
4834317 – Grad Resident SG Tuition
4834319 – Grad Non Resident SG Tuition
4834328 – IFSU Tuition – “On-line Information System Masters”

Mandatory Student Fees

The following accounts are used to post the mandatory student fees that the student pays along with their tuition. The rates are posted on the Student Business Services website along with the tuition rate.

4834330 – PT Technology Fee
4834331 – Technology Fee (SF)
4834332 – Graduate Technology Fee
4834351 – Activity Fee – SF
4834354 – Shady Grove Administration Fee (only for students attending the Shady Grove campus)
4834360 – Graduate Program Fee
4834378 – Facility Fee Spec Session
4873339 – Aux Facility Fees – SF
4873344 – Student Union Fee (SF)
4873363 – Aux Athletic Fee – SF
4873379 – Aux Transportation Fee – SF
4873380 – PT ST Trans Fee

Other Student Fees

4734358 – Graduate Matriculation Fee
4834336 – Health Visit Fee
4834342 – UG Application Fee
4834343 – Matriculation Fee
4834344 – Graduate Application Fee
4834346 – Materials Fee
4834356 – Acceptance/Orientation Fee
4834357 – Educational Internship Fee
4834362 – Music Fee
4834364 – Late Payment Fee
4834366 – Undergraduate Diploma Fee
4834368 – Change in Registration
4834370 – Late Registration
4834372 – Laboratory Fees
4834374 – Credit by Exam

Appropriation 

Financial Services and Central Offices use the following accounts to post appropriation revenue that comes from the State of Maryland. The first account is the main revenue account, while the others are used by to post reductions to the appropriation.

4847803 – Appropriations State
4847804 – Furlough Transfer to State
4847805 – Fund Balance Reduction
4847806 – Appropriation – State BRF

Gifts, Contracts and Grants

The follow accounts relate to revenue received from gifts, foundation, contracts and grants. These Unrestricted Funds are not required to be used for a stated purpose; or restricted or designated, in which a purpose for the funds is stated.

4848400 – Gifts, Grants and Contracts – Fed
4858300 – Gift, Grants & Contracts – MD
4864902 – Other Gifts Contracts and Grants
4864904 – Alumni – Unrestricted
4864906 – Friend – Unrestricted
4864907 – MD State Unrestricted
4864908 – Foundation* – Unrestricted
4864910 – Business – Restricted or Designated Budget
4864910 – Business – Unrestricted
4864914 – Gov-Fed-Restricted or Designated Budget

Sales and Services Educational

Sales and services educational is revenue earned by offering goods and services for an educational purpose, such as offering workshops or fees for use of educational equipment.

4866702 – Sales and Service Educational
4866704 – Service Center Revenue (Used with Fund 1116)
4873372 – Workshops
4876352 – Retriever Club Member

Investment Income

4870301 – Interest Income
4870303 – Investment Income (used by central operations)
4870307 – Endowment Income
4870309 – Perkins Interest Income (used by central operations)

Auxiliary (other than mandatory student fees shown above)

Scholarship Allowance

These accounts are only used in the preparation of financial statements
4834300 – Scholarship Allow – Tuition & Fee
4834301 – Scholarship Allow – Residential Fac
4834303 – Scholarship Allow – Bookstore
4834304 – Scholarship Allow – Dining Fac

Auxiliary Housing Revenue

4873301 – Network/Communications Fee
4873302 – Res Hall Charges
4873303 – ERK Hall Network/Comm Fee
4873305 – Harbor Hall Network/Comm Fee
4873306 – Room Charges Summer
4873308 – Winter Room Charges
4873310 – Special Groups Lodging
4873314 – Apt Utility Charges
4873316 – Damage/Cleaning Charges
4873318 – Res Hall/Apartment Charges
4873320 – Erickson Hall Charge
4873322 – Harbor Hall Charges

Auxiliary Food Service

4873394 – Aux Food Service Plans – SF

Auxiliary Parking Service

4876312 – Fac/Staff Vehicle Registration
4876313 – Parking Fines
4876334 – Parking Meter Revenue

Auxiliary Athletics

4873368 – Advertising Income Mens Lacros
4873369 – Advertising Income Mens B-Ball
4873384 – TKT SLS-Mens Basketball
4873386 – TKT SLS-Mens Lacross
4873388 – TKT SLS-Other Sports
4873390 – Guest Passes
4873391 – Towel/Locker Rental
4873392 – NCAA Student Support Fund
4873396 – Mens Basketball Guarantee
4873397 – Tournament Income
4873398 – NCAA Income
4873399 – NCAA Tournament Inc
4876351 – Retriever Aquatics Club Fees

Other Auxiliary Revenue

4869170 – Credit Card Sales
4869468 – General Sales Auxiliary
4873300 – Sales & Services Aux Entrpr
4873312 – Vending Income
4873324 – Campus Card
4873336 – Spec Event Gross Sal
4873337 – Cash Card Plan
4873347 – Amusement Games
4873349 – UC Set Up
4873350 – UC Gameroom Use
4873351 – UC Admin Fee
4873355 – UC Extra Hours
4873356 – Catering
4873367 – Advertising Income Other
4873374 – Institutes
4873389 – Rents – Camps

Indirect Cost Recovery

Contract and Grant Accounting uses the following accounts to record DRIF (Designated Research Initiative Funds) revenue. DRIF or F & A (facilities and administration) is the revenue earned by grant and contract spending for indirect administrative support.

4876302 – Indirect Cost Recovery
4873604 – Facilities and Admin Federal
4873606 – Fac and Admin State/Local
4873610 – Facilities and Admin – Fin Aid

Miscellaneous Revenue

4876301 – Miscellaneous Revenues **
4876303 – Other Sources **
** Note: These accounts should only be used for the sale of goods and services not specified in other revenue accounts. Please do not use the above miscellaneous accounts for Foundation deposits* or for transfers of funds between departments (see transfers).

4833700 – Undistributed Revenue R* (R*Stars clearing account only)
4876300 – Admin Overhead Auxiliary
4876310 – Rents
4876314 – Library Processing Fee
4876315 – Library Fee (FS)
4876316 – Lost Books
4876318 – Library Fines
4876320 – Collection Service Charge
4876322 – Bad Check Fees
4876323 – Write-off
4876324 – Cash Overage
4876325 – Abatement Approved
4876326 – Commission Income
4876328 – SCCU Collection Charge
4876330 – Cash Shortage
4876332 – Advance Fees Forfeit
4876336 – Health Service Charge
4876338 – Photocopy Income
4876340 – Concert/Perform Income
4876342 – Special Event Income
4876344 – Services Income
4876348 – Equipment Rental
4876349 – UMBC Summer Day Camp Fees
4876350 – Gate Cards
4876353 – Retriever Aquatics Lesson Fees
4876354 – Advertising Income
4876355 – IA Entry Fee
4876356 – RAC Membership Fees
4876357 – UMBC Retriever Masters Fees
4876358 – UC Technicians
4876360 – Rental Charges
4876362 – Grad Student O/S Diff
4876362 – License Fees/Rents
4876363 – Institution Tuition Remiss USM
4876366 – Credit Card Discount
4876370 – Prepay Dep Forfeited
4876374 – Utility Reimbursement
4876378 – Licensing Revenue
4876380 – Company Payments
4876386 – Equipment/Maint Reimburs
4876388 – Royalties
4876398 – Prepaid Telephone
4876401 – Admin Overhead Revolving
4876402 – USM Overhead

Transfer Accounts

Departments use transfer accounts when they want to give funds to another department, such as to provide support, move money to a different fund or project, or to reimburse another department or fund for costs incurred in a prior year.    Note: the same transfer account must be used for both the DEBIT and CREDIT in a journal entry.

4876302 – Transfer to Plant Fund (One side of entry must have Fund 4120)
4876305 – Transfer to/from Program
4876306 – Transfer from Reserves
4876304 – Transfer to Reserves
4833716 – Subsidy – Service Units (One side of entry must have Fund 1116)
5833708 – Transfer to/From Cost Share (One side of entry must have Fund 1114)

5833710 Allocation of Revenue  –  Most commonly used account for all general transfers.  Both Debit and Credit must be using this account.

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EXPENDITURES / EXPENSE ACCOUNTS

Wage and Fringe Costs

Most of Salary, Wages and Fringe accounts are restricted for ‘System Use Only’, however, in rare circumstances, Manual Payroll Accounts can be used. The suggested method to move Payroll would be to enter a RETRO to correct the account.

However, two manual entries exist that are acceptable to use in journal entries, if there are extenuating circumstances:

6010199 – Manual Entry – Payroll
6019999 – Manual Entry – Fringe

Salary and Wages (PeopleSoft System Use only, must be corrected with RETRO)

6010101 – Regular Faculty
6010102 – Regular Exempt
6010103 – Regular NonExempt
6010104 – Graduate Assistants/Fellows
6010111 – Contractual Faculty
6010112 – Contractual Exempt
6010113 – Contractual NonExempt
6010400 – Overtime Earnings
6010500 – Shift Differential
6012000 – Student Payments

Fringes (PeopleSoft System Use only, must be corrected with RETRO)

6015100 – Social Security Contributions
6015200 – Health Insurance
6015300 – Health Ins Special Subsidies
6015400 – Retirees Health Ins Premiums
6015700 – Other Post Employment Benefits
6016000 – Early Retirement Surcharge
6016100 – Employee’s Retirement
6016105 – Employee’s Pension
6016300 – Teachers’ Retirement System
6016400 – Teachers’ Pension System
6016500 – State Police Retirement System
6016800 – Optional Retire/Pens Sys (TIAA)
6016900 – Police Pension
6017200 – Other Fringe Benefit Costs
6017400 – Unemployment Compensation
6017500 – Workers’ Compensation
6019900 – Other Fringe Benefit Costs

Other Student Benefits

6018100 – Tuition Waivers – Students
6019905 – GA Health Insurance
6019910 – Student Health Insurance
6019911 – Student Health Insur Reimburs

Other Employee Benefits

6015401 – Retirees Health Ins Prem-Man
6018110 – Tuition Waivers – Employees
6018200 – Employee Moving Reimb

Other Salary Related Accounts

6018905 – Turnover Expectancy (Budget use only)
6019800 – Furloughs (Budget use only)

Operating Costs

Please note: if one department is reimbursing another department for an operating expense, and the reimbursement occurs in the same fiscal year as the initial expense, it is appropriate to debit and credit the expense account. However, if a department reimburses for a prior year expense, please use the transfer account 5833710 for both sides of the entry.

Special and Technical

7020100 – Honorariums
7020800 – Training and Staff Development
7021000 – Research Subjects
7021600 – Royalty Payments (AP1099 – Box 2) – refers to IRS form 1099
7021700 – ACA Payments (used by Budget to allocate Affordable Care Act charges)
7022100 – Stipends/Prizes (AP1099 – Box 3) – refers to IRS form 1099
7029900 – Other Technical and Special Fees

Communication

7030100 – Postage
7030200 – Telephone
7030500 – DBM (MD Dept of Budget and Management) Paid Telecommunications (CENTRAL BUDGET ONLY)
7030600 – Cellular Telephone Equip & Service

Travel

7040100 – in State/Routine Operations
7040115 – Athletic Team in State
7040125 – Athletic Recruit in State
7040300 – Out-of-State/Routine Operation
7040310 – Athletic Team Out-of-State
7040320 – Athletic Recruit Out-of-State
7040330 – Travel – Foreign

Utilities

7060300 – Fuel – Oil #2
7060600 – Fuel – Natural Gas/Propane
7062000 – Utilities – Electricity
7062100 – Utilities – Water/Sewage
7062200 – Utilities – Steam
7069800 – Loan Repayment – Energy Cons Loan Fund (Fund 4120 ONLY )
7069901 – Utilities Reimbursement

Motor Vehicles

7070100 – Purchase Cost Motor Veh >$5k
7070109 – Purchase Cost Motor Vehicles <$5k
7070110 – Capital Lease Motor Vehicles
7070198 – Boat <$5k
7070199 – Boat >$5k
7070200 – Gas and Oil
7070300 – Motor Vic Maint and Repair
7070400 – Insurance

Contractual Services

7080100 – Advertising  (Newspaper, radio or TV ads for a program or University related event. Does not include job recruitment ads.)
7080105 – Employment – Advertising
7080400 – Printing and Reproduction
7080500 – Bookbinding
7080800 – Equipment Rental
7080900 – Equipment Maint & Repair
7081100 – Food Services
7081120 – Conference Services
7081600 – Housekeeping
7082100 – Studies – Consultant & Legal Services
7082600 – Freight and Delivery
7083100 – OAH “Office of Administrative Hearings” (Budget Office Use)
7083300 – eMaryland Marketplace (used by Budget)
7087500 – Retirement Administrative Fee
7089200 – Data Processing – Academic/Research
7089300 – Data Processing – Admin
7089400 – Statewide Personnel Sys Alloc
7089700 – Enterprise Budget System (account used for payment to University System of Maryland for the new budget system)
7089900 – Other Contract Serv – Non DP (Data Processing)
7089910 – Athletic Officials
7089915 – Recruitment Cost – non Employee
7089920 – GNT Sub Contr $25,000 and under
7089925 – GNT (Grant) Sub Contr over $25,000
7089930 – Unallowable Services (used to refund unauthorized P Card charges)
7089998 – Building Maint. Contractual Services (account used for dept. portion of Facility Mgmt’s Building Maint.)
7089999 – Building Maint. Contractual Services -FM (Fund 4120/9999 ONLY. Account used for Facility Mgmt portion of Building Maint.)

Supplies

7090200 – Office and Other Supplies
7090400 – Building & Household Supply
7091100 – Medical, Drugs and Chemicals
7091400 – Instructional Supplies
7091409 – Books (non-library)
7091410 – Supplies – Lab
7091411 – Instructional Supplies – Special Use
7092000 – Food
7092005 – Alcohol
7092010 – Sponsored Research Meals
7095100 – Items for Resale
7099000 – Data Proc Acad Supplies
7099100 – Data Proc – Admin Supplies
7099900 – Audio Visual Supplies
7099905 – Unallowable Supplies (used to refund unauthorized P Card charges)
7099910 – Animals – Purchase & Care of
7099951 – Sensitive Equip >$1k<$5K
7099952 – Non Capital Equip. <$5K PER UNIT
7099955 – Non Capital Equip. <$5K PER UNIT – (Funds 4120 / 9999 ONLY)
7099956 – Non Capital Furniture <$5K PER UNIT

Equipment

7099950 – Sensitive Equipment – General
7110710 – Library Books – AOK Libr
7110711 – Library Serials – AOK Libr
7119900 – Cap Equip $5K PER ITEM (Never Used within PCARD)
7119910 – Purchase Comp Equip > $5k PER ITEM (Never Used within PCARD)
7119911 – Fabricated Equipment

Grant Awards and Other Contributions

7120400 – EducGrants – NEED (from SAR)
7120420 – ED Grants – FIXED
7120421 – OIA Scholarships
7120450 – Non FA Scholarships
7129900 – Other Grant, Subsidy & Contributions (this account is used for departmental scholarships)
7129910 – Service Center Charges (Used with Fund 1116)

Fixed Charges

7130100 – Rent (Real Property)
7130200 – Ins Paid To State
7130500 – Assoc Dues and Subscriptions
7130600 – Debt Service (used by Plant Accounting and Inventory Control department)
7130700 – Interest – Bonds
7131116  – Service Unit Depreciation (Used with Fund 1116)
7130900 – Ins (No STO – State Treasurer’s Office – Payments)
7139900 – Other Fixed Charges
7139920 – Bad Debt Expense
7139930 – Federal Taxes

Infrastructure

These accounts are used by Plant Accounting and Inventory Control department and Facility Management. Starting in FY20, there will be new restrictions by fund on some of the accounts.

Fund 4120 and Fund 9999 will be the only funds allowed on the following accounts:

7149900 – Capital Land & Structures*
7149910 – Land*
7149915 – Land Improvements*
7149920 – Building Construction*
7149925 – Building Improvements*
7149930 – Utility Extensions > $250K*
7149999 – Facilities Renewal Set A Side*

Special Intra Campus Expense, Special Use and Financial Statement Accounts

8089910 – Cost Containment  – (Budget Office Only)
8139900 – Indirect Cost Expense – (generated by contract and grant spending)
8099900 – Intercampus Ex Reimbursable – (Federal Work Study cost share)
8010100 – Intercampus PR Reimbursable – (Federal Work Study charges)
8089950 – Transfer To/From USM – (University System of Maryland)
8153800 – Carry Forward – Operating – (Budget Office Only)
8139920 – Non-Operating Expenses – (Financial Statement Only)
8464910 – Gifts – Capital  – (Financial Statement Only)

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