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HOW TO USE PEOPLESOFT ACCOUNTS

KEY: If account is GRAYED, do not charge to unless you are a user specifically referenced in the description. 
BY: TCU Financial Services
If account is in RED letters, then it is a rollup account. This means it is for presentation only & will not
DATE: 2/21/2005 accept transactions.

AVAILABLE TO BUDGETED
Finance &
Admin/ Payroll/
Account Name Depts Research HR Other Description Yes No
4100 All Tuition & Fees X Roll­up total annual tuition & fees for reporting X

4101 Tuition X Total annual tuition & fees for TCU X


4150 All Student Fees X Roll­up total annual student fees for TCU X

4153 Fees­Admissions Application X Used by Admissions to record admission application revenue X

4155 Fees­Academic X Record various academic fee revenue X


Used to record student government fee each semester to each
4157 Fees ­ Student Government X student X
4200 All Grants X Roll­up total annual grant revenue for reporting X

4202 Grants/Contr: Fed X Federal grants & contracts X

4203 Grants/Contr: State X State sponsored grants & contracts X

4204 Grants/Contr: Private X Private grants & contracts X


Federal portion of the annual Perkins loan program
4205 Fed Contributions X contribution X

4210 Institutional Contribution X TCU's portion of the annual Perkins loan program contribution X
4250 All Gifts Rollup X Roll­up total annual gifts to TCU for reporting X
Used by Advancement to record all unrestricted & temporarily
restricted gifts to TCU, including annual fund & departmental
4260 Gift ­ General X restricted gifts X

4261 Gift ­ Bequests & Trusts X Record unrestricted bequests X


Record all permanently restricted gifts to TCU, including donor
4290 Gift to Permanent Capital X designated endowment gifts X
4300 All Investment Income X Roll­up total investment income for TCU X

4310 Dividends & Interest X Record TCU's unrestricted income from short­term investments X
Record TCU's income from misc. endowment trusts, such as
4320 Trust Revenue X Milton Daniel, Harris, Herndon, etc. X

4330 Mineral Income X Record TCU's mineral income from all mineral assets X
Record the portion of mineral income which exceeds the
annual Trustee determined spending limit & is reinvested in the
4339 Mineral Inc in excess of SL X endowment X
Record TCU's endowment­related rental income from
4340 Rental Income X endowment property only X

4350 Income­Other X Record misc. investment income only X


Record gains & losses on investment assets, including the
4360 Investment Gain/Loss X unitized endowment pool, investment property, etc. X
Record the portion of investment gains & losses in excess of the
4369 Spending Limit Gain/Loss X annual Trustee directed spending limit X
Allocate the Trustee directed spending limit to the various
4390 Unitized Pool Income X restricted revenue funds X

4398 Unitized Pool Clearg X Record offset spending limit income distributions X
Record receipt of endowment income distributions from the
4399 Unitized Pool Revenue X bank custodians X
4400 All Miscellaneous Income X Roll­up miscellaneous income for reporting X
Used by depts to record revenues from fines assessed to
4401 Fines X students & employee, such as parking fines, library fines, etc. X

4402 Brite Div Admin Fee X Record revenues from Brite Divinity School X

4403 Brite Maintenance X Record revenues from Brite Divinity School X


Record advertising revenues in student publications, such as
4405 Advertising X Skiff, Image Magazine, & Journalism X

4406 Fees ­ Other X Record misc. fees, such as health insurance fee, etc. X
Record the Federal Admin Allowance on the Federal Perkins
4407 Federal Admin Allowance X loan program X
Used by Health Center to record health insurance premiums
4408 Fees ­ Contra X paid X
Record gains & losses on the sale of University assets, such as
4410 Gain/Loss On Sale X from sale of gifted stock & other gifted property X

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AVAILABLE TO BUDGETED
Finance &
Admin/ Payroll/
Account Name Depts Research HR Other Description Yes No

4411 Misc Income X Record revenue from misc. sources X

4412 Sales X Record revenue from University sales X


Record revenue from services provided to non­University
4413 Service Revenue X entities X

4414 Rental Income X Record revenue from misc. rentals X

4415 Transcripts X Used by Registrar office to record transcript fee revenue X


Record revenue from rental of University property & facilities for
4417 Rental Of Facilities X non­University use X
Used by Housing Office to record revenue from vending
4422 Vending X machines X
Record the overhead recovery revenue allowed on Federal
4450 Research Overhead Recovery X grants X
4800 All Athletic Revenue X Roll­up total Athletic revenue for reporting X
Used by Athletics to record revenue from ticket sales to TCU
4801 Revenue from Games X athletic events X
Used by Athletics to record revenue from concession sales to
4802 Athletic Concessions X TCU athletic events X
Used by Athletics to record revenue from program sales at TCU
4803 Athletic Programs X athletic events X
Used by Athletics to record payments to other schools for
4804 Athletic Guarantees ­ Paid X participation in TCU athletic events on TCU campus X
Used by Athletics to record payments received from other
schools for the TCU athletics participation in sporting events at
4805 Athletic Guarantees­Received X other locations X
Represents cross­charges to other TCU depts for products,
materials or services. Also used to recover the costs of items
X­ acquired for other depts. SHOULD NOT be used to receipt
4900 Expense Recovery Carryover pymts from outside parties for goods or services. X
6000 All Expense Rollup X Roll­up total expenses for reporting X
6001 All Compensation Rollup X Roll­up total compensation expenses for reporting X
6100 All Salary Related X Roll­up total salary expenses for reporting X

6101 Exempt Staff Salaries X Record salaries of faculty & exempt staff X

6102 Overtime Pay Carryover X Record overtime expenses X

6104 Student Salaries Carryover X Record all student salary expenses X

6105 Non­exempt Staff Salaries X Record salaries of non­exempt staff X


Used by the Provost's office to record faculty salary for summer
6106 Summer School Pay X school terms X
Not currently used. Formerly used by Finance & Admin to
6107 Frozen Exempt Positions X record frozen exempt staff positions X
Not currently used. Formerly used by Finance & Admin to
6108 Frozen Non­Exempt Positions X record frozen non­exempt staff positions X
Record re­occurring payments specifically budgeted for an
individual or attached to a position, such as an employee who
has taken on interim work assignments until a new person is
6110 Additional Pay X hired into a vacant position (i.e.. interim director) X
Record infrequent payments attached to a budgeted pool of
money in a department that can be assigned to various
6111 Additional Pay­Single Payment Carryover X individuals, such as a faculty member providing a seminar. X
Used by the Provost & Deans' office to record the salary portion
6115 Graduate Stipend X X of graduate financial aid X

6120 Temporary Personnel Carryover X Record temporary personnel expenses X


Used by the Provost's office to record salaries for one year
6124 One Year Faculty Appointments X X faculty X
Used by the Provost's office to record salaries for adjunct
6125 Adjunct Faculty X X faculty X
Used by the School of Music to record pymt of lesson fees to
6126 Commission Instructors X X music instructors X
Used by Physical Plant & the Police Department primarily to
6130 Shift Differential Carryover X record shift differential expenses X
6150 All Fringe Benefits X Roll­up total fringe benefit expense for reporting X
Generic fringe benefit account to record reallocation of fringe
6151 Fringe Benefits X benefit expense between departments X

6152 FICA Taxes X Record payroll tax matching of social security & Medicare X 

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AVAILABLE TO BUDGETED
Finance &
Admin/ Payroll/
Account Name Depts Research HR Other Description Yes No

6153 Life Insurance X Record fringe benefit expense ­ life insurance X

6154 Health Insurance X Record fringe benefit expense ­ health insurance X

6155 Tuition Remission X Record fringe benefit expense ­ tuition remission X

6156 Workers' Compensation X Record fringe benefit expense ­ workers' comp X

6157 Retirement X Record fringe benefit expense ­ retirement X

6158 Disability Insurance X Record fringe benefit expense ­ disability X

6159 Unemployment Taxes X Record fringe benefit expense ­ unemployment taxes X

6160 Post Retirement Benefits X Record fringe benefit expense ­ post retirement benefits X

6161 Dental Insurance X Record fringe benefit expense ­ dental insurance X

6162 Administrative Fees X Record fringe benefit expense ­ administrative fees X

6163 Wellness Program X Record fringe benefit expense ­ wellness program X


6200 All Departmental Expenses X Roll­up total operation expenses for reporting X
6201 All Travel & Entertainment X Roll­up total travel expenses for reporting X

6210 Student Travel Carryover Record student travel expenses X

6220 Travel Carryover Record employee domestic travel expenses X

6221 Foreign Travel Carryover Record employee foreign travel expenses X
X­ Record non­employee travel expenses for consultants,
6222 Consultant Travel Carryover lecturers, etc. X

6230 Expense Allowance Carryover Record expense allowance X

6240 Meals Carryover Record employee & guest(s) meals X

6250 Recruiting Carryover Record student recruiting travel & related expenses X

6260 Entertainment Carryover Record entertainment expenses related to TCU X

6270 Training / Workshops Carryover Record expenses for seminars, training sessions, workshops, etc. X
6300 All Other Operating Expenses X Roll­up total operating expenses for reporting X

6310 Advertising Carryover Record external advertising expenses X

6320 Computer Charges Carryover X Record internal computer cross charges X



6330 Dues & Subscriptions Carryover Record dues & subscriptions expense X

6338 Tools Carryover X Primarily used by Physical Plant to record purchase of tools X

6339 Furniture Carryover Record purchase of furniture X
X­ Record purchase of equipment other than computer &
6340 Equipment Carryover computer­related equipment X
X­ Record purchase of computers, computer related equipment
6341 Computer Equipment/Software Carryover & all software expenses X
X­ Record maintenance agreements expense, such as for copiers,
6342 Maintenance Agreements Carryover computers, & software X

6343 Rental Equipment Carryover Record incidental rental of equipment X
X­ Record routine lease payments for equipment (send copy of
6344 Leased Equipment Carryover lease to financial services) X

6345 Food Services Carryover Payments for food services­almost always to Sodexo X
Used by Telecommunications to charge telephone port
6350 Telecommunication Services Carryover X changes, long distance, etc. X 

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AVAILABLE TO BUDGETED
Finance &
Admin/ Payroll/
Account Name Depts Research HR Other Description Yes No

6351 CATV Services Carryover X Used by Telecommunications to charge CATV connections.


Used by Mailing Services to internally charge other depts for
6360 Mail Services Carryover X postage & mail services X
Used by Printing Services to internally charge other depts for
6365 Printing Services Carryover X printing X
Used by Instructional Services to charge other depts for rental
6366 Instructional Services Carryover X of classroom lecture equipment, etc. X
Used by Printing Services to internally charge other depts for
6368 Access Code Copies Carryover X copies where an access code is entered X

6370 Postage Carryover Record purchases of stamps & postage expenses X
X­ Record payments for printing services by an external vendor
6380 Printing & Copying­Off Campus Carryover (not TCU) X
X­ Record purchase of publications, commonly used by Library for
6390 Publications Carryover periodicals X
X­ Record rent charges such as storage & rental of facilities
6409 Rent Carryover outside of TCU X

6410 Services Carryover Record payments for misc services performed X
Use only when approved by Human Resources for A/P pymts to
6411 Services ­ Students Carryover X students for non­payroll services, such as FrogCamp X
X­ Record purchases of supplies (not heavy equipment), such as
6430 Supplies Carryover office supplies X

6431 Lab Supplies Carryover Record purchase of lab supplies X

6436 Research­Instructional Supplies Carryover Used for instructional supplies for Research Grants only X

6437 Research­Project Supplies Carryover Used for project supplies for Research Grants only X

6440 University Store Charge Carryover X Used by Barnes & Nobles to record bookstore purchases X
X­ Do not use unless you cannot find another account to
6445 Other Expense Carryover accurately describe a cost. X
Record write off of uncollectible student accounts receivable
6446 Bad Debt Write­off Carryover X balances X

6447 Cost of Goods Sold Carryover X Record TCU Press cost of goods sold X

6449 Cash Over/Short Carryover X Record shortages or overages of cash in Financial Services X
6450 All Insurance, Taxes, Utilities X Roll­up total insurance, taxes, & utility expenses for reporting X

6451 Insurance Carryover X Record TCU insurance premiums X

6461 Property Taxes Carryover X Record TCU property taxes X


Record TCU misc tax expense such as sales,
6465 Miscellaneous Taxes Carryover X telecommunication, & excise tax X

6469 Diesel Fuel Carryover X Used by Physical Plant to record fuel expenses X
Used primarily by Physical Plant to record fuel expenses for
6470 Fuel & Gasoline Carryover X University owned or leased vehicles X

6471 Utilities ­ Electricity Carryover X Used by Physical Plant to record utility expenses X

6475 Utilities ­ Gas Carryover X Used by Physical Plant to record utility expenses X
Used primarily by Business Services to record telephone
6481 Utilities ­ Telephone Carryover X expenses X
X­ Used primarily by Business Services to record telephone
6485 Utilities ­ Cellular / Mobile Carryover X expenses X

6491 Utilities ­ Water Carryover X Used by Physical Plant to record utility expenses X

6495 Utilities ­ Water Disposal Carryover X Used by Physical Plant to record utility expenses X

6498 Utilities ­ Ionized Water Carryover X Used by Physical Plant to record utility expenses X
6500 All Repairs, Renovations X Roll­up total repairs & renovations for reporting X 

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AVAILABLE TO BUDGETED
Finance &
Admin/ Payroll/
Account Name Depts Research HR Other Description Yes No

6505 Repairs Carryover Record repair expenses X

6510 Renovations Carryover Record renovation expenses X
Used to record year­end capitalized expenses for financial
6599 Capital Expense ­ Budget Only Carryover X statement purposes X
6600 All Professional Fees X Roll­up total professional fee expense for reporting X

6601 Legal Fees Carryover X Record all legal expenses X

6602 Audit/Financial Carryover X Record all internal & external audit expenses X

6603 Other Professional Fees Carryover Record payments to professionals or professional organizations X

6604 Special Services Carryover X Used primarily by Athletics for athletic guarantees X

6610 Commissions Paid Carryover X Used by TCU Press to record commissions paid X
X­ Record payments for consulting provided to TCU by other than
6620 Outside Honorm/Consultant Fee Carryover large, professional organizations X

6630 Consultant Fees ­ Research Carryover Used for consultant fees for Research Grants only X
6700 Financial Aid X Roll­up total financial aid for reporting X
Used by Financial Aid to record undergraduate unrestricted &
6701 Financial Aid Expense X restricted financial aid expenses X

6702 Grants in Aid X Used by Athletics to record NCAA sponsored grants­in­aid X


Used by the Provost & Deans to allocate & record graduate
6705 Graduate Financial Aid X financial aid X
Used for stipends approved by Human Resources to record
6720 Stipends­Restricted X X X payments to graduate assistants X
Record the overhead recovery revenue allowed on Federal
6810 Indirect Cost X grants for Research grants only X
Used to pay other schools or organizations for Research Grants
6820 Research Sub­contract X only X

7100 Loan Related Expenses X Record expense incurred on loans administered by TCU X

7101 Loan Expense X Record expense incurred on loans administered by TCU X

7500 Interest Expense X Record interest on borrowed funds X


8000 All Non­Operating Expenses X Roll­up total non­operating expenses for reporting X

8150 Depr ­ Grounds X Record depreciation expense on grounds X

8151 Depr ­ L& Improvement X Record depreciation expense on land & improvements X

8152 Depr ­ Building/Stadium X Record depreciation expense on buildings & stadiums X

8153 Depr ­ Equipment X Record depreciation expense on equipment X

8154 Depr ­ Vehicles X Record depreciation expense on vehicles X

8155 Depr ­ Library­Books X Record depreciation expense on library books X

8156 Depr ­ Film Library X Record depreciation expense on film library X

8157 Depr ­ Building Improvements X Record depreciation expense on building improvements X

8160 Amortize­Press Book Inventory X Record amortization for TCU Press X

8161 Amortization X Record amortization expense X

8998 Budget Transfer X Used to record inter­departmental budget carryover transfers X

8999 Budget Carryover X Used by Financial Services to record budget carryover X 

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