| Code Number |
Code Description |
Code Type |
| 200 |
ADMIN COMPLEMENT |
Salary |
| 201 |
ADMIN TERM |
Salary |
| 204 |
VIUFA STIPEND/ALLOWANCE |
Salary |
| 205 |
VIUFA COMPLEMENT |
Salary |
| 206 |
VIUFA TEMPORARY |
Salary |
| 207 |
VIUFA PART-TIME |
Salary |
| 208 |
VIUFA LEAVE |
Salary |
| 209 |
BCGEU ADMIN ALLOWANCE |
Salary |
| 210 |
BCGEU COMPLEMENT |
Salary |
| 211 |
BCGEU TERM |
Salary |
| 212 |
BCGEU AUXILIARY |
Salary |
| 213 |
BCGEU LEAVE |
Salary |
| 214 |
BCGEU O/T |
Salary |
| 215 |
CUPE COMPLEMENT |
Salary |
| 216 |
CUPE TEMPORARY |
Salary |
| 217 |
CUPE CASUAL |
Salary |
| 218 |
CUPE O/T |
Salary |
| 219 |
CUPE ALLOWANCE |
Salary |
| 220 |
CE N/CR-GENERAL INTEREST |
Salary |
| 221 |
STUDENTS/OTHER |
Salary |
| 222 |
PROGRAM DEVELOPMENT |
Salary |
| 223 |
C.E. N/CREDIT-VOCATIONAL |
Salary |
| 224 |
BCGEU IND.STUDIES STIPEND |
Salary |
| 226 |
SALARY TRANSFERS |
Salary |
| 229 |
PROJECT WORKER |
Salary |
| 230 |
SALARY RECOVERY INTERNAL |
Salary |
| 231 |
SALARY RECOVERY EXTERNAL |
Salary |
| 232 |
INTERNAL FD TSF-RESEARCH |
Research Salary |
| 235 |
HONORARIA |
Salary |
| 239 |
FEE FOR SERVICE |
Salary |
| 240 |
FRINGE BENEFITS |
Salary |
| 250 |
RESEARCH-UNDERGRAD STUDENT |
Research Salary |
| 251 |
RESEARCH-MASTERS SUTDENT |
Research Salary |
| 252 |
RESEARCH-DOCTORAL STUDENT |
Research Salary |
| 253 |
RESEARCH-POST-DOCTORAL |
Research Salary |
| 254 |
RES.ASST/PROJECT WORKER |
Research Salary |
| 280 |
PROFESSIONAL DEVELOPMENT |
Salary |
| 281 |
NON-CONTR.PRO-D BCGEU |
Salary |
| 282 |
NON-CONTRACTUAL PRO-D OTHER |
Salary |
| 285 |
VIU PAID STAFF COURSE FEE |
Salary |
| 400 |
SUPPLIES |
General Expenditure |
| 401 |
BROCHURES/POSTERS |
General Expenditure |
| 402 |
PUBLICITY/PROMOTION |
General Expenditure |
| 403 |
CALENDAR |
General Expenditure |
| 404 |
PHOTO |
General Expenditure |
| 405 |
ADVERTISING |
General Expenditure |
| 406 |
POSTAGE & COURIER |
General Expenditure |
| 408 |
PHOTOCOPY LEASE/PURCHASE |
General Expenditure |
| 409 |
PROGRAM DEVELOPMENT |
General Expenditure |
| 410 |
SERVICES |
General Expenditure |
| 411 |
AGENTS' COMMISSIONS |
International Expenditure |
| 412 |
AUDIT FEES |
Finance Expenditure |
| 413 |
LEGAL FEES |
Finance Expenditure |
| 416 |
PAPER SUPPLIES CAFETERIA |
Food Services Expenditure |
| 417 |
LAUNDRY/LINEN |
General Expenditure |
| 418 |
TECHN. SERVICES/SUPPLIES |
General Expenditure |
| 420 |
TRAVEL |
General Expenditure |
| 421 |
INTER-CAMPUS TRAVEL |
General Expenditure |
| 422 |
TRAVEL - INST. DELIVERY |
General Expenditure |
| 423 |
TRAVEL - ADMINISTRATION |
General Expenditure |
| 424 |
TRAVEL - PROGRAM DEVELOP. |
General Expenditure |
| 425 |
TRAVEL - STUDENT/NON EMPLOYEE |
General Expenditure |
| 426 |
FIELD TRIP EX. RECOVERY |
General Expenditure |
| 427 |
PARTICIPANT ALLOWANCES |
General Expenditure |
| 428 |
ARTICULATION |
General Expenditure |
| 429 |
TUITION CHG/BURSAY/SCHOLA |
General Expenditure |
| 430 |
RENTAL - EQUIPMENT |
General Expenditure |
| 431 |
RENTAL - FACILITES |
General Expenditure |
| 432 |
RENTAL - FILMS |
General Expenditure |
| 433 |
RENTAL - COMPUTER LAB |
General Expenditure |
| 435 |
RENOVATIONS & ALTERATIONS |
Facilities Operating Capital |
| 440 |
EQUIP/INSTRUMENTS>$5,000 |
Operating Capital |
| 441 |
VEHICLES |
Operating Capital |
| 442 |
HEAVY MACHINERY/EQUIPMENT |
Operating Capital |
| 443 |
COMPUTER EQUIPMENT>$5,000 |
Operating Capital |
| 444 |
SOFTWARE |
General Expenditure |
| 447 |
ROADS/PARKING LOT MAINTENANCE |
Facilities Operating Capital |
| 450 |
REPAIRS - FURN & EQUIP |
General Expenditure |
| 451 |
PREVENTATIVE MAINTENANCE |
Facilities Expenditure |
| 452 |
FABRIC MAINTENANCE |
Facilities Expenditure |
| 460 |
ON CAMPUS HOSPITALITY EXP |
General Expenditure |
| 461 |
HOSPITALITY EXP. OTHER |
General Expenditure |
| 462 |
EMPLOYEE EXPENSES-MISC |
General Expenditure |
| 465 |
MAJOR SUPPLIES/EQUIPMENT |
General Expenditure |
| 466 |
MAJOR SUPPLIES-COMP H/W |
General Expenditure |
| 469 |
SECURITY/EMER.TELE.ACCESS |
Facilities Expenditure |
| 470 |
UTILITIES-HYDRO |
Facilities Expenditure |
| 471 |
UTILITIES WATER/SW/GARB. |
Facilities Expenditure |
| 472 |
UTILITIES-HEATING FUEL |
Facilities Expenditure |
| 473 |
UTILITIES NATURAL GAS |
Facilities Expenditure |
| 474 |
UTILITIES-CONTRACTED GARB |
Facilities Expenditure |
| 475 |
PROPERTY TAX/CARBON OFFSET |
Facilities Expenditure |
| 476 |
GARBAGE REMOVAL |
Facilities Expenditure |
| 477 |
POW.RIV.SHOP WATER/GARB. |
Facilities Expenditure |
| 478 |
HVAC |
Facilities Expenditure |
| 479 |
SAFETY |
Facilities Expenditure |
| 480 |
JANITORIAL SERVICES |
Facilities Expenditure |
| 481 |
COWICHAN JANITORIAL |
Facilities Expenditure |
| 482 |
FIRE PROTECTION |
Facilities Expenditure |
| 483 |
ELEVATORS |
Facilities Expenditure |
| 484 |
ELECTRICAL |
Facilities Expenditure |
| 485 |
PLUMBING |
Facilities Expenditure |
| 486 |
SECURITY SERVICES |
Facilities Expenditure |
| 487 |
COWICHAN - SECURITY |
Facilities Expenditure |
| 488 |
REFRIGERATION |
Facilities Expenditure |
| 493 |
STAFF TRAINING-INSTITUTIONAL |
General Expenditure |
| 494 |
MEMBERSHIPS-INSTITUTIONAL |
General Expenditure |
| 495 |
MEMBERSHIPS,SUBSCRIPTIONS |
General Expenditure |
| 496 |
SITE LICENCES/LIC/PERMITS |
General Expenditure |
| 497 |
CONFERENCE FEES |
General Expenditure |
| 498 |
FIRST AID |
General Expenditure |
| 499 |
SPECIAL EVENT EXPENDITURE |
General Expenditure |
| 500 |
VEHICLES RENTAL-EMPLOYEE TRAVEL |
General Expenditure |
| 501 |
VEHICLES/EXTERNAL RENTAL |
General Expenditure |
| 505 |
VEHICLES - REPAIR & MAINT |
General Expenditure |
| 506 |
VEHICLES - FUEL |
General Expenditure |
| 520 |
PHONE - EQUIPMENT |
General Expenditure |
| 521 |
PHONE MAINTENANCE CONT. |
General Expenditure |
| 525 |
PHONE - LONG DISTANCE |
General Expenditure |
| 526 |
CELLULAR PHONE CHARGES |
General Expenditure |
| 535 |
PRINTING & DUPLICATING |
General Expenditure |
| 540 |
STATIONERY/OFF.SUPPLIES |
General Expenditure |
| 541 |
COMPUTER LAB SUPPLIES |
General Expenditure |
| 545 |
STATIONERY CHARGE-OUT |
General Expenditure |
| 550 |
INSURANCE PREMIUMS |
General Expenditure |
| 600 |
BOOK PURCHASE.LIBRARY ONLY |
Library Operating Capital |
| 601 |
BOOK PURCHASES, INSTRUCT. |
Cost of Goods/Services Sold |
| 605 |
PERIODICAL PURCHASES |
Library Operating Capital |
| 608 |
INTER LIBRARY LOAN |
Library Operating Capital |
| 610 |
BOOK PROCESSING |
Library Operating Capital |
| 615 |
BOOK BINDING |
Library Operating Capital |
| 620 |
RESALEABLE ITEMS |
Cost of Goods/Services Sold |
| 624 |
EXPENSE TRANSFER |
Cost of Goods/Services Sold |
| 625 |
EXPENSE RECOVERY |
Cost of Goods/Services Sold |
| 626 |
PHOTOCOPY RECOVERY |
Cost of Goods/Services Sold |
| 630 |
FOOD PURCHASES |
Food Services-COGS |
| 631 |
COOK TRNG/FOOD RECOVERY |
Food Services-COGS |
| 632 |
CATERING EXPENSE |
Food Services-COGS |
| 639 |
CREDIT CARD CHARGES |
Cost of Goods/Services Sold |
| 640 |
LIQUOR PURCHASES |
Food Services-COGS |
| 644 |
MILNER/PURCHASED PLANTS |
Milner- COGS |
| 647 |
PURCHASE-GENERAL MDSE |
Bookstore - COGS |
| 648 |
PURCHASES - NON MERCHANDS |
Bookstore - COGS |
| 651 |
PURCHASES - TEXT |
Bookstore - COGS |
| 653 |
PURCHASE-USED BOOKS |
Bookstore - COGS |
| 654 |
PURCHASE-TRADE |
Bookstore - COGS |
| 655 |
FREIGHT-IN/BOOKS |
Cost of Goods/Services Sold |
| 656 |
FREIGHT-IN/OTHER |
Cost of Goods/Services Sold |
| 657 |
FREIGHT OUT |
Cost of Goods/Services Sold |
| 659 |
WRITTEN OFF INVENTORY |
Cost of Goods/Services Sold |
| 660 |
BROKER FEES/BOOKS |
Bookstore - COGS |
| 664 |
FREIGHT GENERAL/COURIER |
Cost of Goods/Services Sold |
| 665 |
BAD DEBT EXPENSE |
Cost of Goods/Services Sold |
| 680 |
CONTRACT PROCEEDS, DEPT. |
Cost of Goods/Services Sold |
| 681 |
OVERHEAD / INSTITUTION |
Cost of Goods/Services Sold |
| 682 |
RESEARCH OVERHEAD |
Cost of Goods/Services Sold |
| 696 |
SUMMER CAMP EXPENSES |
Cost of Goods/Services Sold |
| 699 |
INVENTORY ADJUSTMENT |
Cost of Goods/Services Sold |
| 700 |
OPERATING GRANT |
Finance Revenue |
| 701 |
COWICHAN B.A. GRANT |
Finance Revenue |
| 702 |
ANNUAL CAPITAL ALLOWANCE |
Finance Revenue |
| 703 |
PREMISES RENTAL GRANT |
Finance Revenue |
| 704 |
NON RECURRING GRANT |
Finance Revenue |
| 705 |
ABE TUITION COMP.GRANT |
Finance Revenue |
| 706 |
GRANT TRANSFER |
Finance Revenue |
| 707 |
MIN.GRANT INDUSTRY TRNG |
Finance Revenue |
| 708 |
NON RECURR. REV.PRIOR YR. |
Finance Revenue |
| 710 |
TUITION FEES AC/TECH. |
Tuition |
| 711 |
TUITION-N/R COST REC.COUR |
Tuition |
| 712 |
ON-LINE TUITION |
Tuition |
| 713 |
IE TUITION FEES |
Tuition |
| 714 |
E.S.L. TUITION (DOMESTIC) |
Tuition |
| 715 |
TUITION FEES VOCATIONAL |
Tuition |
| 716 |
TUIT'N FEES C.E. GEN.INT. |
Tuition |
| 717 |
A.B.E. TUITION |
Tuition |
| 720 |
LAB FEES |
Tuition |
| 722 |
OTHER FEES |
Revenue |
| 730 |
LIBRARY FINES |
Revenue |
| 740 |
SALES - GENERAL MDSE |
Bookstore Revenue |
| 741 |
SALES-NON MERCHANDISE |
Bookstore Revenue |
| 744 |
SALES - SOFTWARE |
Bookstore Revenue |
| 745 |
SALES - TEXT |
Bookstore Revenue |
| 746 |
SALES - SUNDRIES |
Bookstore Revenue |
| 747 |
SALES - SERVICES |
Bookstore Revenue |
| 748 |
SALES - USED BOOKS |
Bookstore Revenue |
| 749 |
SALES - TRADE |
Bookstore Revenue |
| 751 |
DISC.RM.LIQ.SALES |
Food Services Revenue |
| 753 |
DISC.ROOM SALES FOOD |
Food Services Revenue |
| 760 |
SALES |
Revenue |
| 762 |
MEAL TICKET SALES |
Food Services Revenue |
| 765 |
CATERING -LINEN RENTAL |
Food Services Revenue |
| 766 |
CATERING REVENUE-FOOD |
Food Services Revenue |
| 767 |
CATERING -LIQUOR |
Food Services Revenue |
| 768 |
CATERING -EQUIP.RENTAL |
Food Services Revenue |
| 774 |
REALIZED (GAINS) LOSSESS |
Finance Revenue |
| 775 |
TICKET SALES |
Revenue |
| 778 |
DONATIONS, GIFTS, BEQUESTS |
Revenue |
| 779 |
SPECIAL EVENT REVENUE |
Revenue |
| 780 |
INTEREST INCOME |
Revenue |
| 782 |
UNREALIZED (GAINS) LOSSESS |
Finance Revenue |
| 783 |
REVENUE - NFP ORGS |
Revenue |
| 784 |
FEDERAL GOV'T REVENUE |
Revenue |
| 785 |
BC PROVINCIAL GOVT REV |
Revenue |
| 786 |
INTERFUND TRANSFER |
Between ledgers (1-5) |
| 787 |
INTRAFUND TRANSFER |
Between cost centres in same ledger |
| 790 |
GENERAL REVENUE |
Revenue |
| 791 |
MEMBERSHIP REVENUE |
Revenue |
| 792 |
REVENUE VENDING MACHINES |
Revenue |
| 793 |
PARKING FINES |
Revenue |
| 794 |
PARKING METERS REVENUE |
Revenue |
| 795 |
FACILITIES RENTAL REVENUE |
Revenue |
| 796 |
SUMMER CAMP REVENUE |
Revenue |
| 797 |
ENTRY/REGISTRATION FEES |
Revenue |
| 798 |
EXTERNAL SERVICES REVENUE |
Revenue |
| 799 |
OTHER REVENUE |
Revenue |
