MATCHING NATURAL ACCOUNTS TO INTERNAL CHARGES The Chart

MATCHING NATURAL ACCOUNTS TO INTERNAL CHARGES The Chart of Accounts uses natural accounts starting with “ 6” to designate internal revenue and “ 7” to designate internal expenses. When performing internal transactions, using the correct combination of “ 6” and “ 7” accounts is key to ensuring that your entries are posted quickly. DEPARTMENT INTERNAL REVENUE NATURALS INTERNAL EXPENSE NATURALS UTILITIES 67540 –RECOVERY UTILITIES 71540 – UTILITIES PRINT SHOP 63108 – COURSEWARE 63109 – PHOTOCOPYING 63110 – WORD PROCESSING 63112 – OTHER SERVICES 73100 – BOOKSTORE / PRINT SHOP CATERING/FOOD 63300 – CATERING 63301 – THIRD PARTY SERVICES 63302 – LIQUOR 63320 – CATERING CLEARING 73300 – CATERING / FOOD PARKING 63501 – PARKING PERMITS 63502 – PARKING CASUAL 63503 – PARKING FINES 63510 – PARKING CLEARING 73500 - PARKING CARD 63601 – CAMPUS CARD 73601 – CAMPUS CARD CHEMICAL CONTROL 66100 – BULK SALES 66101 – CHEMICAL SALES 66102 – DEMERGE SALES 66103 – GAS SALES 66104 – NITROGEN SALES 66105 – OFFICE SALES 66106 – SHIPPING RECOVERY 66107 – SUPPLIER SALES 66110 - CLEARING 72221 – CHEMICAL CONTROL ANIMAL CARE 64001 – ANIMAL CARE 74001 – ANIMAL CARE EVENTS 67100 – EVENT REVENUE 72310 – EVENTS/WORKSHOPS/TRAINING EXPENSE RENTALS / LAB FEES 67110 – RENT REVENUE 67120 – FINES/FEES REVENUE 72311 – RENTALS ADVERTISING 67150 – RECOVERY ADVERTISING 72150 - ADVERTISING WAGE & BENEFITS 67160 – WAGE RECOVERY 67170 – BENEFITS RECOVERY 71100 – WAGES 71160 - BENEFITS PROFESSIONAL SERVICES 67180 – PROFESSIONAL SERVICES 72110 – SECURITY/CAMPUS POLICE 72120 – IT/OTHER PROFESSIONAL SERVICES TECHNICAL SUPPORT CENTRE 67321 – TECH SUPPORT CENTRE (NOT IT) 72321 – TECH SUPPORT CENTRE (NOT IT) MAINTENANCE & CUSTODIAL 67320 – MAINTENANCE & REPAIR RECOVERY 71230 – CUSTODIAL & GROUNDS 72320 – MAINTENANCE & REPAIRS OVERHEAD 67500 – RECOVERY OVERHEAD 71500 – OVERHEAD ENDOWMENT 67999 – ENDOWMENT REVENUE 77999 – ENDOWMENT EXPENSE