Accounts Code List | The Principia Community

Account	Account Title	Description	Cross Reference to Old Account Codes
5202	Department Income	Used for any department income generated that isn't from rental, farm, guest rooms, fines/penalties	5201, 5202, 5203, 5354, 5355, 5356, 5357, 5358, 5359
5332	Rental Income	Income generated by rental housing or other misc. renting of equipment, buildings, land	5332
5333	Farm Income	Income generated from farmland	5333
5351	Rooms, Guests	Primarily used for Guest House, Gehner, Dorm, and Break House room income	5351
5364	Fines and Penalties	Fines and penalties income	5364
6602	Moving	Employee moving expense reimbursement	6602
6603	Employee Train/Conf Fee	Conference and education fees (do not use for lodging, food, transportation)	6603, 7307
7126	Legal Fees	Legal services	7126
7128	Professional Services	Any expense for services provided other than legal, construction, or maintenance	7127, 7128, 7160, 7165, 7170, 7206, 7213, 7219, 7220*
7130	Advertising/Printing/Promotions	Advertising, printing, promotions expense	7130, 7131, 7132, 7133
7134	Insurance	Insurance expenses	7134, 7135
7136	Guests Visiting	Hosting visiting guests and prospective students and families	7136, 7137
7139	Rentals/Leases	Rental and lease expenses	7139
7170	Student Billing Pass Through	Account used to personally bill individuals (students, employees, houses) for credit card charges	7170
7201	Supplies/Equipment < $5,000	Supplies, equipment, materials that cost less than $5,000 each	7201, 7203, 7208, 7212, 7213, 7215, 7216, 7218, 7219, 7220*, 7291, 7622, 7624
7202	Postage	Postage	7202
7204	Software	Software purchases & licenses	7204
7205	Uniforms	Uniform purchases	7205
7207	Books/Videos/CDs	Books, videos, CDs, music (including Itunes) purchases	7207
7209	Subscriptions/Memberships	Subscriptions, memberships and dues	7138, 7209
7210	Fuel/Gasoline	Fuel and gasoline for Principia owned vehicles and equipment	7210
7211	Taxes/Licenses	Taxes and licenses, including visas and other government related fees	7211
7217	Tickets	Entertainment tickets, including movies, theaters, museums, events, etc.	7217
7221	Student Participation Fees	Fees for student's (entrance and) participation (fees for) in academic, athletic, art, cultural activities	7221
7223	Gifts	Gifts to anyone, taxable to employees unless food - must be reported to Payroll dept.	7223
7224	Local Meals/Food Non-student	Local meal and food expenses for everyone other than students, prospective students, or donors	7224*
7225	Entertainment	Entertainment activities (excluding tickets), food or meals with donors & prospective students/families	7225
7226	Awards	Student awards or costs associated with purchasing an award	7226
7227	Student Travel & Meals	All student meal & travel related expenses, include expenses for adult chaperones	7224, 7227, 7305
7292	Equipment > $5000	Equipment that costs more than $5,000 each	7292, 7293
7301	Cash Advance	Cash advances for trips (account must be $0 at year end)	7301
7302	Transportation	All transportation expenses, including taxi, tolls, bus, airfare, subway, rental car	7302, 7304
7303	Auto Mileage Reimbursement	Reimbursement per mile for driving personal vehicle	7303
7305	Travel Meals/Lodging Employee	Travel meals and lodging expenses for employees	7305*, 7306
7602	Construction & Maintenance	Expenses for materials and labor for new and existing buildings and maintaining or repairing existing buildings and equipment	7601, 7602, 7605, 7606
7666	Telephone	Telephone expenses, including cell phones, desk phones, internet, telephone calls	7666
7811	Over/Short	Used to reflect over or short cash drawers or petty cash	7811
7813	Defaulted Exp	Used only for UMB credit card transactions that aren't coded properly initially, should be $0	7813
7814	Bank Fees	Bank and credit card transaction fees, including currency conversion fees	7222, 7814
7999	IDT Income	Income generated from internal sales of goods and services	7999

*These account codes have been cross referenced more than once. Be sure to choose the proper updated account code based on the description shown.