Chart of Accounts

Type	Account code	Title	Description
Unfortunately there are no accounts that meet your criteria.
Account type Income	Account code 1001	Title Commonwealth Grants Scheme (CGS) Base Grant	Description Operating grant income received from DIISRTE, under the Higher Education Funding Agreement, for general University operations. Includes Income from Higher Education Funding Act, Equal Employment Opportunity, and Capital Roll-In.
Account type Income	Account code 1005	Title Learning & Teaching Performance Fund Grant	Description Income/funds received from DIISRTE rewards excellence in learning and teaching for undergraduate students, under the Our Universities: Backing Australia's reforms and initiatives.
Account type Income	Account code 1012	Title Indigenous Support Fund	Description Funding to promote equality of opportunity for Indigenous Australians in higher education in accordance and to assist the University in meeting the special needs of Indigenous Australian students and to advance the goals of the National Aboriginal and Torres Strait Islander Education Policy (AEP).
Account type Income	Account code 1016	Title Higher Ed Patcptn & Pship Income	Description Funding received for Higher education participation and partnership program.
Account type Income	Account code 1019	Title Tertiary Access Payment	Description Tertiary Access Payment (TAP) received from the Commonwealth Government to fund scholarships and administration of the program. The TAP program was developed to help students with the cost of moving from outer regional or remote areas for tertiary study.
Account type Income	Account code 1021	Title Other Commonwealth Government Grant Income	Description Income received from various Commonwealth Government Departments in the form of financial assistance. Commonwealth Government Research grants are recorded separately against 1262. DIISRTE Operating Grant income is recorded against 1001.
Account type Income	Account code 1023	Title Aust Econ Accelerator Program	Description Income received from the Commonwealth government's Australian Economic Accelerator program. The AEA supports translation and commercialisation activities aligned with national research priorities and is supported by expert governance arrangements.
Account type Income	Account code 1041	Title State Government Operating Grant Income	Description Operating grant income received directly from the State Government, e.g. allocations made to support Teaching activities. Excludes research grants.
Account type Income	Account code 1061	Title Other Grant Income (Non Research and Non-Government)	Description Income received from various non-Government sources, in the form of financial assistance, which is not for operating or research purposes.
Account type Income	Account code 1062	Title NPILF Income	Description Income received from the Commonwealth Government's National Priorities and Industry Linkage Fund. The NPILF will allocate block grants to universities to facilitate enhanced engagement with universities and industry in order to support job-ready graduates.
Account type Income	Account code 1101	Title Higher Education Loan Program (HECS-HELP)	Description Payment from DIISRTE for the Higher Education Contribution Scheme (HECS - HELP), out of the Higher Education Trust Fund.
Account type Income	Account code 1102	Title HECS - HELP Student Payments	Description HECS income paid directly by students to the University.
Account type Income	Account code 1103	Title FEE - HELP Advance	Description Income received from the Commonwealth Government from the Higher Education Loan Program FEE - HELP. FEE-HELP is available to eligible students (undergraduates and postgraduates) in fee-paying places who are Australian citizens or holders of permanent humanitarian visas. Includes pre-2004 PELS and BOTPLS.
Account type Income	Account code 1106	Title SA-HELP	Description Income received from the Commonwealth Government for eligible students to defer their Student Service and Amenities Fee (SSAF) through a HELP loan scheme. Students seeking to defer part or all of their trimester fee are required to apply for a SA-HELP loan prior to the Census Date in each trimester. Refer to 1484 for detail on SSAF.
Account type Income	Account code 1202	Title ARC DISCOVERY Projects	Description Grants awarded by the Australian Research Council for Discovery Projects aiming to support excellent fundamental research by individuals and groups.
Account type Income	Account code 1205	Title ARC Special Research Initiatives	Description Special Research Initiatives (SRI) aims to support specific activities which encourage greater collaboration among Australian researchers, including the development of international research linkages.
Account type Income	Account code 1207	Title Research Infrastructure Block Grants (RIBG)	Description Grants allocated to the university based on the reported research income from grants on the Australian Competitive Grants Register, averaged over the past two years.
Account type Income	Account code 1208	Title LINKAGE - Infrastructure	Description Linkage-Infrastructure Equipment and Facilities (LIEF) supports major facilities and equipment, and non-capital aspects of library and information infrastructure. It is collaborative and involves industry partners and is often multi-institutional.
Account type Income	Account code 1209	Title ARC LINKAGE - Projects	Description Funding received from ARC for Linkage projects which have industry partner(s) and may include scholarship of Australian Post-Graduate Awards Industry and Collaborative Income.
Account type Income	Account code 1214	Title DISCOVERY - Indigenous Researchers Development	Description Funds awarded from ARC for Indigenous Australian researchers to develop research expertise and experience to a level which is competitive with mainstream funding. The program supports the research of Indigenous researchers and postgraduate research students.
Account type Income	Account code 1219	Title ARC Future Fellowships	Description Funding received from ARC for Future fellowship schemes to promote research in areas of critical national importance by giving outstanding researchers incentives to conduct their research in Australia.
Account type Income	Account code 1222	Title ARC Discovery Early Career Research Award	Description The objectives of the DECRA scheme are to support and advance promising early career researchers; promote enhanced opportunities for diverse career pathways; focus research effort in the National Research Priority areas to improve research capacity and policy outcomes; and enable research and research training in high quality and supportive environments.
Account type Income	Account code 1223	Title ARC - Aus Laureate Fellowship grant	Description ARC - Aus Laureate Fellowship grant
Account type Income	Account code 1225	Title RSP Research Support Program	Description The Research Support Program (RSP) is a block grant provided by Department of Education and Training to HEPs to support the systemic costs of research not supported directly through competitive and other grants, such as libraries, laboratories, consumables, computing centres and the salaries of support and technical staff.
Account type Income	Account code 1226	Title RTP Research Training Program	Description The Australian Government's Research Training Program (RTP) provides funding to Australian universities to support both domestic and international candidates undertaking a higher degree research (HDR) program. Support provided may include tuition fee offsets, stipends and allowances. The provision of funding through the RTP is governed by the Commonwealth Scholarship Guidelines (Research) 2017.
Account type Income	Account code 1227	Title ARC Industrial Transformation Research Hub	Description Grant funding awarded under the Australian Research Council - Industrial Transformation Research Hub scheme.
Account type Income	Account code 1228	Title ARC Mid-Career Industry Fellowship	Description Grant funding awarded under the Australian Research Council - Mid-Career Industry Fellowship scheme, which aims to strengthen the industry collaboration skills of mid-career researchers.
Account type Income	Account code 1229	Title ARC Early Career Industry Fellowship	Description Grant funding awarded under the Australian Research Council - Early Career Industry Fellowships scheme, which aims to creates a pathway to support academic researchers in establishing careers in industry, and industry-based researchers to work in university settings.
Account type Income	Account code 1242	Title International Postgraduate Research Scholarship (IPRS)	Description Received from DIISR to enable international students to undertake a postgraduate research qualification in Australia and gain experience with leading Australian researchers.
Account type Income	Account code 1243	Title Commonwealth Education Cost Scholarship (CECS)	Description CECS provide full-time undergraduate students from low socio-economic and/or Indigenous backgrounds with a scholarship of $2,000 per year for up to four years, indexed annually.
Account type Income	Account code 1244	Title Commonwealth Accommodation Scholarship (CAS)	Description CAS provide full-time undergraduate students from rural and regional areas with $4,000 per year (indexed annually) for up to four years, to assist them with accommodation expenses where they have to move to undertake higher education, in the course and at the higher education provider of their choice.
Account type Income	Account code 1245	Title Indigenous Staff Scholarship	Description Funds from the Commonwealth to fund stipend payments and tuition fee payments for indigenous staff.
Account type Income	Account code 1261	Title NHMRC Grants	Description National Health and Medical Research Council grants.
Account type Income	Account code 1262	Title Commonwealth Government Departments Research Grant Income	Description Research grant income received from Commonwealth Government Departments. Excludes DIISR/HEFA funding for ARC and related grants.
Account type Income	Account code 1263	Title State Government, Local Government Research Grant Income	Description Research grant income received from State Government Departments and Local Governments.
Account type Income	Account code 1264	Title Contract Research	Description Income received from individuals, corporations or other organisations, excluding State or Commonwealth Government grant income (refer to 1262, 1263, 1201) or postgraduate grants (refer to 1241 - 1243) to fund research projects. Additionally, this account code is used where an agreement for research purpose has been reached and/or signed off.
Account type Income	Account code 1265	Title NHMRC MRFF	Description Income received under the National Health & Medical Research Centre (NHMRC) MRFF program. The Medical Research Future Fund (MRFF) provides grants of financial assistance to support health and medical research and innovation, with the objective of improving the health and wellbeing of Australians.
Account type Income	Account code 1281	Title Scholarships	Description Income to the University to support the specific provision of scholarships to students.
Account type Income	Account code 1282	Title Prizes	Description Income to the University to support the specific provision of prizes to students.
Account type Income	Account code 1301	Title Donations	Description Income received in the form of a donation or non-donation philanthropic gift. This account should only be used with Advancement guidance, in accordance with the GU Donations Received policy, and with reference to the Australian Taxation Guidelines. A separate gift fund will be maintained by Advancement to record donations or gifts of money and property made to the University for general use or specific purposes.
Account type Income	Account code 1302	Title Bequests	Description Income in the form of a bequest, (i.e. resulting from a request in a will). May be provided for specific or non-specific purposes, but is not provided in return for the provision of services (non-reciprocal transfer) by the University. This account should be used in accordance with the GU Donations Received policy. "A separate gift fund will be maintained by the Development and Alumni Office to record donations or gifts of money and property made to the University for general use or specific purposes". Reference to the GU GST Taxation Guidelines and GU Donations Received Policy is recommended.
Account type Income	Account code 1303	Title Fund Raising Events	Description Income received from the sale of fundraising tickets, dinners and raffles. Also includes the Art Union Ticket Sales and income received from Auction Sales held at a fundraising event.
Account type Income	Account code 1340	Title Interest Income	Description Interest received by the University from investments and cash held.
Account type Income	Account code 1341	Title Exchange Gains	Description Gains from international currency conversions.
Account type Income	Account code 1342	Title Dividends Received	Description Dividend income received from share investments.
Account type Income	Account code 1345	Title Fair Value Gain	Description Gain on Financial Assets at Fair Value through Profit and Loss.
Account type Income	Account code 1346	Title Interest Allocation	Description Only to be used by the Accounting, Tax and Treasury team. All actual interest income should be receipted to Account 1340 INC 203862 00000 170.
Account type Income	Account code 1401	Title Fee Paying Postgraduate Student Awards - Domestic (FPPG)	Description Fees received from full fee paying postgraduate Australian students.
Account type Income	Account code 1402	Title Fee-Paying Undergraduate Fees - Domestic (FPUG)	Description Fees received from full fee paying domestic students for undergraduate courses.
Account type Income	Account code 1403	Title Continuing Education and Franchise	Description Fees received from students enrolled in domestic continuing education programs, which do not normally form part of the funded teaching load. Examples are Young Conservatorium and Open University Australia fees.
Account type Income	Account code 1404	Title Fee-Paying Non-Award and Short Course Students DOMESTIC	Description Fees received from domestic students enrolled in domestic non-degree or non-award programs, which do not normally form part of the funded teaching load. e.g. Language Proficiency Test (Japanese-LAL), Foundation & Bridging Courses, Training Courses, Disability Studies, English as Second Language (ESL), and also includes language testing and interpreting services income for IELTS and ISLPR.
Account type Income	Account code 1407	Title Open Universities Australia Income	Description Fees received from students enrolled in domestic continuing education programs.
Account type Income	Account code 1442	Title Off-Shore Award & Franchise	Description Fees received from students enrolled in offshore award programs. Examples are: Chinese University of Hong Kong, Shenyang University, Nissoken, Cornerstone and Hong Kong Drama Programs.
Account type Income	Account code 1461	Title Undergraduate Students Award Course - Overseas (FPOS)	Description Fees paid by full fee paying overseas students for undergraduate courses, which includes Study Abroad (OSAB).
Account type Income	Account code 1462	Title Postgraduate Students Award Course - Overseas (FPPG-OS)	Description Fees paid by full fee paying overseas students for postgraduate courses.
Account type Income	Account code 1464	Title Fee-Paying Short Course Students (ELICOS)	Description Fees received from overseas students enrolled in short course programs, which do not normally form part of the funded teaching load. These may result in a qualification or accreditation/recognition for other purposes, e.g. ELICOS programs, Foundation & Bridging Courses, Training Courses, Disability Studies. Includes language testing and interpreting services income for IELTS and ISLPR.
Account type Income	Account code 1465	Title Fee-Paying Non-Award OVERSEAS (NAWD)	Description Fees received from overseas students enrolled in domestic non-degree or non-award programs. Examples are: Overseas Study Abroad (OSAB), Cross institution study and Miscellaneous study.
Account type Income	Account code 1480	Title Institutional OSHC Fee	Description Overseas Student Health Cover fees paid by international students studying onshore award programs. This is a GST taxable supply.
Account type Income	Account code 1481	Title Application, Enrolment, Reinstatement and Late Fees	Description Income received from students for other fees, i.e. late enrolment, reinstatement and deferral fees (refer also to 1482 Student Services & Capital Development Charge). Includes student application fees for non-award courses, e.g. application fee (e.g. International Student applying for ELICOS program and for Young Conservatorium), Child Care waiting list application fees, applications fees for Student Residences and Homestay Placement, Waive Accommodation fees, Audition fees, Credentials Verification fees & cancellation fees.
Account type Income	Account code 1482	Title Student Services, Capital Development and Capital Maintenance & Development Charges	Description Income received for the Maintenance and Development Charge, Student Services Charge (SSC) and Capital Development Contribution Charge (CDC).
Account type Income	Account code 1483	Title Other Student Charges	Description Income received from students for provision of supplies and services. Includes student levies and charges for EOY student shows. Other examples include: - Official Statement of Academic Transcript - Replacement Testamur - Statement of Enrolment - Student Materials - Safety Clothing/Equipment - Levies and refunds - Security deposits and refunds - ID cards - Access cards / Lab cards / Swipe cards / Key cards - Locker fees - Lab Coat Hire - INS Copying Services related charges - Instrument Bond - Preparation of Course Information Form (Physiotherapy registration in the UK) - Refund Processing Charge - International Student Surcharge - Student Services Payment Plan Charge (SSC Payment Plan Fee) - Academic Services Charge Payment Plan Charge (AC Payment Plan Fee) - Alternative Location Examination Fee (GST applicability - refer to "Schedule I - Fees and Charges Policy" or Financial Accounting)
Account type Income	Account code 1484	Title SSAF - Student Payment	Description The Student Services and Amenities Fee (SSAF) is levied on eligible students enrolled in Commonwealth supported programs and Research Training Scheme programs by the University as a contribution towards services and amenities for the whole student population. The SSAF maximum rate is published annually by DIISRTE. The fee is charged and payable on a trimester basis and not applicable for enrolments in Summer Term. This account code is used when students elect to pay part of the full trimester fee up-front to the University. Students seeking to defer part or all of their trimester fee are required to apply for a SA-HELP loan prior to the Census Date in each trimester. The fee will be calculated at the same time as other fees and charges and will be included on fee invoices. Refer to 1106 for SA-HELP.
Account type Income	Account code 1501	Title Consultancy - Domestic	Description Domestic income received by the University for the provision of consultancy and professional services in relation to Consultancy and Commercial Research (CCR). The consultancy will need to have a formal contract. Not to be used for internal transfers. Account to be used in accordance with GU CCR policy.
Account type Income	Account code 1502	Title Consultancy - Overseas	Description Overseas income received by the University for the provision of consultancy and professional services in relation to Consultancy and Commercial Research (CCR). The consultancy will have a formal contract. NOT to be used for internal transfers. Account to be used in accordance with GU CCR policy.
Account type Income	Account code 1505	Title Professional Fees	Description Income received by the University for the provision of other professional services, excluding consultancy. NOT to be used for Consultancy and Commercial Research (CCR) and internal charges. Examples: Marking of papers and assessment for other institutions Sitting/Board of Directors fees and honorariums Design and Art work services performed Data analysis services performed Scientific analysis services performed from University equipment and research facilities, example Chemical Instrumental DNA Testing Provision of teaching staff (e.g. CALL)
Account type Income	Account code 1521	Title Commercial Rental Income	Description Income received for the use of university buildings, including commercial tenant rental payments. (Refer to 1522 - rental received for the use of University equipment and facilities, including sporting facilities)
Account type Income	Account code 1522	Title Other Rental & Hire Income	Description Income received for the use of hiring/renting university property, equipment and sporting facilities on a short term or irregular basis, excluding commercial rental payments (refer to 1521) and student residential accommodation payments (refer to 1523).
Account type Income	Account code 1523	Title Student Accommodation Income	Description Income received from student residential accommodation rental payments, including rental of student accommodation to non-students on a short-term basis. Includes lease of Residential Accommodation to external parties and accommodation storage fees.
Account type Income	Account code 1541	Title Parking Permit Fees	Description Fees received for the provision of parking facilities, e.g. where parking permits and "scratch-it" tickets are issued. Refund for returned Parking Permits. Income received from day parking, parking meters and ticketing machines. This account captures transactions for OFM related departments only.
Account type Income	Account code 1542	Title Parking Fines (OFM Use Only)	Description Income received as a result of breach of University parking regulations. Account 3563 to be used for related collections costs. This account captures transactions for OFM related departments only.
Account type Income	Account code 1560	Title Library Fines	Description Income received by the libraries for late fees and fines. This account captures transactions for INS related departments only.
Account type Income	Account code 1561	Title Library Fees	Description Income received by the libraries for services provided, excluding late fees (refer to 1560) and photocopying (refer to 1807).
Account type Income	Account code 1581	Title Conferences, Seminars	Description Income from external sources relating to the operation of conferences, workshops and seminars by the University. Conference, workshop or seminar course fee only. NOT to be used for internal transfers. Recovery of expenditure related to conference, seminar or workshop, refer to 1741 or 1742. For Room Hire, refer to 1522.
Account type Income	Account code 1582	Title Excursion and Airport Pick-Up Fees	Description Income received from the provision of excursions, airport pick-ups and other entertainment activities to students, including transportation, meals & accommodation income. Includes such income collected for future commitments. Airport pick-up examples: ELICOS and study tour students. Excursion examples: field trips, day trips, tours. Income collected from students for a day trip to ABC, which will be held and passed onto ABC upon fruition of the day trip.
Account type Income	Account code 1588	Title Other Fees Received	Description Income received for non-academic related services provided by the University. Examples: Entrance Fees for competitions inclusive of administration
Account type Income	Account code 1591	Title Recreation Activity Fees - Campus Life	Description Income received for the provision of recreation services, e.g. aerobics classes.
Account type Income	Account code 1592	Title QIBT Income	Description Income received from Queensland Institute of Business and Technology.
Account type Income	Account code 1661	Title Child Care Subsidy Income	Description Government Subsidy received for provision of Child Care. Refer to 5107 for Family Day Care Subsidy, which is subsequently remitted to Care Providers. Includes only income retained by the University.
Account type Income	Account code 1663	Title Child Care Service Fees - Campus Life	Description Income received for the provision of various Child Care services. Includes Outside School Hours Care. Fees related to the provision of Child Care services, excluding payments, which are passed to Family Day Care Providers and Child Care Subsidies, refer to 1661 and 5107.
Account type Income	Account code 1703	Title Sales - Food	Description Income received from the sale of meals and food, including meals provided to accommodation residents, and sale through vending machines. Cash variances in relation to sales are processed to 3581.
Account type Income	Account code 1704	Title Sales - Catering	Description Income received from the provision of catering services and facilities.
Account type Income	Account code 1705	Title Sales - Publications, Multi-media, Reprographics & Photocopy	Description Income received from the sale of journals and papers produced by the University, e.g. course materials. Income received from subscriptions and affiliation or membership fees paid by external organisations and individuals. Includes the sale of library books and other textbooks.
Account type Income	Account code 1707	Title Sales - Other Goods	Description Income received from the sale of other goods, e.g. graduation tickets.
Account type Income	Account code 1709	Title Sales - Non Recorded & Portable & Attractive Assets	Description Sales of Portable & Attractive Equipment, and other University Equipment not registered on the Fixed Asset Register. For Portable & Attractive Items, ensure asset number is recorded on receipt and disposal form completed and forwarded to Assets Office to facilitate disposal of asset from the Asset Register. If such an equipment item is traded in and the replacement asset is to be recorded on the Asset Register, then the trade in credit is to be allocated the 1709 account code. Refer to 1842 for income from the sale of assets on the Asset Register.
Account type Income	Account code 1718	Title Sales - Liquor	Description Sales of alcoholic beverages via the University operated restaurants, i.e. CJ's Restaurant, Winebar etc.
Account type Income	Account code 1721	Title Clinical Fees	Description Income received for clinical services provided by the University. Examples include: Dental Clinic Life Promotion Clinic Memory Clinic Neuro Psychiatrist Clinic Physiotherapy Clinic
Account type Income	Account code 1741	Title External Salary Recoveries	Description Income received from external sources that is associated with the recovery of salaries originally paid by the University. Includes payments received for Jobskills and Jobstart staff and for staff on Jury Service and QTAC Service. This account is not to be used for internal salary recoveries, e.g. teaching buyouts.
Account type Income	Account code 1742	Title External Other Recoveries	Description Recoveries of non-salary (administrative) costs to external bodies for services provided and re-imbursement from external sources including students and staff. Examples include reimbursement of air fares, travel, photocopiers, and telephones. For salary recoveries from external sources, refer to 1741. For internal charge recoveries and transfers, refer to 1745.
Account type Income	Account code 1745	Title Internal Recoveries & Transfers	Description Income associated with the recovery of internal outlays. Income receipted into this account can only be processed using INTER journals. This account is used for internal reporting purposes only.
Account type Income	Account code 1746	Title Surplus Movements	Description To be used only for the movement of genuine surpluses from CCR type projects to staff surplus returns. Please check with Manager, Budgeting before using.
Account type Income	Account code 1747	Title Joint Appt Salary Recovery	Description Recovery of salary costs for staff under joint appointments.
Account type Income	Account code 1801	Title Royalties, Trademarks & Licenses	Description Royalties arising from property owned by the university.
Account type Income	Account code 1802	Title Copyright & Intellectual Property	Description Income resulting from the use of copyright materials and other intellectual property owned by the university
Account type Income	Account code 1803	Title Commission Received	Description Income received in the form of commission, which includes Medibank commission on FPOS and other sales commission.
Account type Income	Account code 1804	Title Performance & Exhibition Income	Description Income received from the provision of performance and exhibitions operated by the university.
Account type Income	Account code 1805	Title Discounts, Rebates, & Travel Rebate	Description Sales & Accounts Payable discounts
Account type Income	Account code 1806	Title Sponsorships	Description Receipts from external contributors e.g. Corporate sponsorship.
Account type Income	Account code 1807	Title Sundry Income	Description Income received from external parties, which cannot be classified within any other specific account.
Account type Income	Account code 1814	Title Student Employment	Description Income from Griffith Student Employment Program. Student Employment is a fee for service graduate recruitment consultancy within the Careers and Employment Team, run by the University to help place graduates into paid employment both on campus and externally with local businesses (former UniTemps income).
Account type Income	Account code 1841	Title Profit on Disposal of Assets	Description Profit on Disposal of asset after subtracting the written down balance of the asset from the proceeds. To be used by Fixed Asset Team only.
Account type Income	Account code 1842	Title Proceeds from Disposal of Assets	Description Proceeds from the sale or disposal of fixed assets (original cost $10,000 or greater). Includes trade-in credits. Ensure asset number is recorded on receipt and disposal form completed and forwarded to the Fixed Asset Team to facilitate disposal of asset from Asset Register. Proceeds from sale or disposal are then offset against the carrying cost of the asset by the Fixed Asset Team transferring balance to appropriate gain or loss on disposal accounts. Refer to 1709 for sale of items treated as Portable and Attractive Equipment and Non-Recorded Assets.
Account type Income	Account code 1843	Title QIC Market Value adjustments	Description Market value gains/losses on QIC managed funds.
Account type Income	Account code 1844	Title Investment Fund Distributions	Description Distribution of funds by QIC.
Account type Expenditure	Account code 2100	Title Acad Fulltime & Fractional Salary	Description Salaries related to Academic staff appointed on a full time or fractional basis.
Account type Expenditure	Account code 2101	Title Acad Allowances	Description Allowances related to Academic staff on a full time or a fractional basis.
Account type Expenditure	Account code 2120	Title Academic Salary Transfers	Description Internal transfer of academic salary costs between accounts and/or elements. Use with salary journal format only. Staff membership number is required to be entered in journal reference field. Internal recoveries of labour included in the provision of a service should be recovered in the same account code as the services provided, e.g. maintenance and minor works, reprographics. Not to be used on invoices to external parties, refer to 1741 (Salary recoveries).
Account type Expenditure	Account code 2125	Title Acad F/T & Fracnl Payroll Tax	Description State government payroll tax on academic staff salary and superannuation.
Account type Expenditure	Account code 2126	Title Acad F/T & Fracnl Wkrs Comp	Description Worker Cover on academic staff salaries and superannuation.
Account type Expenditure	Account code 2127	Title Acad F/T & Fracnl Comp Super	Description Staff superannuation contributions to Unisuper Accum 1 (Award Scheme) made by the University, at the rate of 14% for Academic staff on continuing basis or on fixed-term more than 2 years.
Account type Expenditure	Account code 2130	Title Academic Rec Leave Prov Exp	Description Academic Recreation Leave provision balance movement between last pay and current pay.
Account type Expenditure	Account code 2131	Title Academic - LSL Exp	Description Long Service Leave expense for entitled academic staff
Account type Expenditure	Account code 2132	Title Academic - Parental Leave exp	Description Parental Leave expense for Academic staff. 0.60% charge to individual elements offset against OHD. Actual parental leave take paid from OHD.
Account type Expenditure	Account code 2150	Title Academic Sessional Salary	Description Salaries related to Academic Sessional staff.
Account type Expenditure	Account code 2170	Title Sessional Salary Transfers	Description Internal transfer of sessional salary costs between accounts and/or elements. Use with salary journal format only. Staff membership number is required to be entered in journal reference field. Internal recoveries of labour included in the provision of a service should be recovered in the same account code as the services provided, e.g. maintenance and minor works, reprographics. Also not to be used on invoices to external parties, refer instead to account code 1741 (Salary recoveries).
Account type Expenditure	Account code 2175	Title Acad Sessional Payroll Tax	Description Government payroll tax on academic sessional staff salaries and superannuation.
Account type Expenditure	Account code 2176	Title Acad Sessional Workers Comp	Description Worker Cover on academic sessional staff salaries and superannuation.
Account type Expenditure	Account code 2177	Title Acad Sessional Complsry Super	Description Compulsory superannuation contributions to Unisuper Accum 1 (Superannuation Guarantee) made by the University on behalf of academic sessional staff at 9% of the base salary.
Account type Expenditure	Account code 2200	Title General Salary	Description Salaries relating to Professional staff appointed to a continuing position, full time or fractional basis, including higher duties allowances (HDAs).
Account type Expenditure	Account code 2201	Title General Allowances	Description Any allowances paid to Professional staff, including meal allowances, shift allowances, First Aid allowance, and other allowances. Excludes the following items: Higher duties allowances (refer to 2200 Professional Salary) Over-time allowances (refer to 2202) Travel allowances (refer to 3461-3464) Private Motor Vehicle Expense (refer to 3242)
Account type Expenditure	Account code 2202	Title General Overtime	Description Overtime payments made to Professional staff.
Account type Expenditure	Account code 2220	Title General Salary Transfers	Description Internal transfer of Professional salary costs between accounts and/or elements. Use with salary journal format only. Staff membership number is required to be entered in journal reference field. Internal recoveries of labour included in the provision of a service should be recovered in the same account code as the services provided, e.g. maintenance and minor works, reprographics. Also not to be used on invoices to external parties, refer to 1741 for salary recoveries.
Account type Expenditure	Account code 2225	Title General Payroll Tax	Description Government payroll tax on Professional staff salaries and superannuation.
Account type Expenditure	Account code 2226	Title General Workers Compensation	Description Worker Cover on Professional staff salaries and superannuation.
Account type Expenditure	Account code 2227	Title General Compulsory Superann	Description Superannuation contributions to Unisuper Accum 1 (Award Scheme) made by the University on behalf of Professional staff, at the rate of 3% of base salary.
Account type Expenditure	Account code 2230	Title General Rec Leave Prov Exp	Description General Recreation leave provision balance movements between last pay and current pay.
Account type Expenditure	Account code 2231	Title General LSL Exp	Description Long Service Leave expense for entitled general staff
Account type Expenditure	Account code 2232	Title General Parental Leave Exp	Description Parental Leave expense for General staff. 0.60% charge to individual elements offset against OHD. Actual parental leave take paid from OHD.
Account type Expenditure	Account code 2250	Title General Casual Salary	Description Salaries for all levels of administrative, managerial and clerical staff who are employed on a casual basis.
Account type Expenditure	Account code 2251	Title General Casual Allowances	Description Allowances related to casual staff.
Account type Expenditure	Account code 2270	Title Casual Salary Transfers	Description Internal transfer of casual salary costs between accounts and/or elements. Use with salary journal format only. Staff membership number is required to be entered in journal reference field. Internal recoveries of labour included in the provision of a service should be recovered in the same account code as the services provided e.g. maintenance and minor works, reprographics etc. Also not to be used on invoices to external parties, refer instead to 1741 (Salary recoveries).
Account type Expenditure	Account code 2275	Title General Casual Overtime	Description Overtime paid to casual staff.
Account type Expenditure	Account code 2276	Title General Casual Payroll Tax	Description Government payroll tax on casual Professional staff salaries and superannuation.
Account type Expenditure	Account code 2277	Title General Casual Workers Comp	Description Worker Cover on casual Professional staff salaries and superannuation.
Account type Expenditure	Account code 2278	Title General Casual Comp Super	Description Superannuation contributions to Unisuper Accum 1 (Superannuation Guarantee) made by the University on behalf of Casual Professional staff, at the rate of 9% of base salary if earnings greater than $450 per month.
Account type Expenditure	Account code 2400	Title Research Assist Ftime Salary	Description Salaries for non-academic research staff whose employment conditions are covered by the GU Enterprise Bargaining Agreement. It mostly includes graduates appointed for short terms (up to 3 years) who assist academic and research staff.
Account type Expenditure	Account code 2401	Title Research Assist Ftime Allow	Description Allowances paid to Research Assistants on a full time or fractional basis.
Account type Expenditure	Account code 2425	Title Research Assist Payroll Tax	Description Payroll tax levied by government as a percentage of gross salaries paid to Research Assistants and Research Officers.
Account type Expenditure	Account code 2426	Title Research Assist Workers Comp	Description Levy applied through the payroll system at a predetermined rate on gross salaries for indemnity against workers compensation costs for Research Assistants and Research Officers.
Account type Expenditure	Account code 2427	Title Research Assist Comp. Super	Description Superannuation contributions to Unisuper Accum 1 (Award Scheme) made by the University on behalf of Research Assistant staff, at the rate of 3% of base salary.
Account type Expenditure	Account code 2450	Title Rsrch Assist Casual Salary	Description Casual salaries for non-academic research staff whose employment conditions are covered by the GU Enterprise Bargaining Agreement. It mostly includes graduates appointed for short terms who assist academic and research staff.
Account type Expenditure	Account code 2451	Title Rsrch Assist Casual Allowances	Description Allowances paid to Research Assistant staff appointed on a casual basis.
Account type Expenditure	Account code 2475	Title Rsrch Assist Casual P/rollTax	Description Payroll tax levied by government as a percentage of gross salaries paid to Research Assistants and research officers who are employed on a casual basis
Account type Expenditure	Account code 2476	Title Rsrch Assist Casual W/Comp	Description Levy applied through the payroll system at a predetermined rate on gross salaries for indemnity against workers compensation costs for Research Assistants and Research Officers who are employed on casual basis.
Account type Expenditure	Account code 2477	Title Rsrch Assist Casual Comp Super	Description University's contribution to employee superannuation schemes for Research Assistants and Research Officers who are employed on casual basis.
Account type Expenditure	Account code 2803	Title Long Service Leave Provision (PFS and Payroll use only)	Description Expense account to progressively accumulate Long Service Leave to equal Leave Liability at end of a reporting period. Any payment of Long Service Leave is processed to account 5501.
Account type Expenditure	Account code 2806	Title Recreation Leave Provision (PFS Use Only)	Description Expense account to record change in recreation leave liability at the end of a reporting period.
Account type Expenditure	Account code 2901	Title Contract Staff Expenses - Excluding Recruitment	Description Payments made to all recruitment type agencies for contract staff salaries only. Does not include placement fees, refer to 3203. Includes payments for food services staff/dental contract staff/labour contract staff and library contract staff. Includes payment for JLX production staff
Account type Expenditure	Account code 2902	Title Practical Teaching, Lecturing & QCGU Performance fees	Description Payment made in relation to practical teaching, including clinical teaching, musical teaching, teaching relief, and guest lecturing fees. Also includes payments for internships and mentors, practical medical training including payments for all major hospital training and payments for tutors/educators/convenors/ educational specialist and student workshops. Also includes performance fees etc. in relation to QCGU.
Account type Expenditure	Account code 2903	Title Joint Appointments	Description Payments made in relation to Joint Appointments.
Account type Expenditure	Account code 3012	Title Cost of Goods Sold	Description Purchase cost of other goods, other than inventory, not otherwise stated, obtained for the purpose of resale. Authorized Personnel Use Only.
Account type Expenditure	Account code 3101	Title Software Licences	Description Payments made for the provision of external software license fees.
Account type Expenditure	Account code 3102	Title Administration Charge	Description THIS ACCOUNT CODE IS NOT TO BE USED FOR ANY PURCHASE ORDER OR CREDITOR PAYMENT/CREDIT CARD PAYMENT/PURCHASE CARD PAYMENT. Internal account code to charge and recover agreed administration and corporate services or overhead charges between University cost centres and individual projects. Only to be used on journal transactions. Should not be used to record income or any external transactions, therefore cannot be used on receipts, invoices, general claims, petty cash or purchase orders.
Account type Expenditure	Account code 3103	Title Postage & Freight	Description Payments made in relation to postal services. Internal recharges and recoveries of postage expenses using appropriate Journal Type. Costs relating to the transport of goods to and from the University and between the University campuses. Includes removal of pianos, and quarantine inspections fees. Does NOT include delivery charges relating to the purchase of assets, as freight/postage charge should be expensed or capitalised as part of the purchase price
Account type Expenditure	Account code 3104	Title Telephones / Telecommunications	Description Payments made in relation to telephone/fax. Internal recharges and recoveries of telecommunication expenses (using appropriate Journal Type). Includes reimbursements to staff, PABX charges, Netstar IPASS Teleconferencing and payments for mobile phone charges and phone card purchases. Also includes the purchase of miscellaneous equipment such as phone accessories and recharging equipment, keypads/blue tooth equipment/handsfree kits, and carry cases etc. NOT TO BE USED FOR THE PURCHASE OF MOBILE PHONES, refer to 3381. Note: Mobile phones are not classed as Portable & Attractive irrespective of value Refer to 3423 Minor Alterations/Works for telephone handsets and lines. Refer to 3105 Internet Connection & Services Refer to 3381 for mobile phones and similar up to the value of $9,999.
Account type Expenditure	Account code 3105	Title Internet Connection & Service Fees	Description All Internet connection and services fees. Primarily AARNET, UECOMM and ETHERNET charges. Also includes charges for Web Hosting. Includes broadband and skype charges. DOES NOT INCLUDE FOXTEL AND AUSTAR CHARGES REFER 3446.
Account type Expenditure	Account code 3106	Title Advertising, Marketing & Sponsorship (Non-appointment)	Description Payments made for advertising/design work and promotion expenditure, including sponsorships, Open Days, exhibition costs, event costs, and promotional clothing and materials. Includes all Sponsorship payments where the name/logo of Griffith is displayed/mentioned or inferred in some format. For all sponsorship payments where there is NO mention of Griffith, refer to 3904. For all performance and presentation fees, refer to 3485. Refer to 3203 for recruitment advertising; Refer to 3281 for scholarships; and, Refer to 3282 for prizes.
Account type Expenditure	Account code 3108	Title Health & Safety Expenses	Description Payments made for the provision of health and safety services and materials, e.g. materials, safety clothing, safety inspections. INCLUDES TESTING & TAGGING OF ALL ELECTRICAL EQUIPMENT, FIRST AID & WHSO COURSES. Includes the purchase of vaccinations. Excludes vaccinations for overseas travel, refer to 3464.
Account type Expenditure	Account code 3109	Title Institutional OSHC Expense	Description Cost of institution Overseas Student Health Cover policy. This is a GST taxable expense.
Account type Expenditure	Account code 3110	Title Licenses excl Software	Description Licence, Permit, Certification, Business Registration. Payments made for the provision of license fees (excluding software licences). Also includes accreditation fees. Not including conference registration (Account 3481). INCLUDES ALL BLUE CARD PAYMENTS. Includes charges for payments of ethics applications and all plant and permit registration/renewals.
Account type Expenditure	Account code 3161	Title Hospitality & Entertainment - Visitors	Description Expenses related to hospitality and entertainment of University visitors and other individuals. Includes meals, gifts, and parking "scratch-it" permits. Where activity involves staff and external guests, allocate between codes 3161 (visitor's share) and 3162 (staff). Includes expenses relating to graduation ceremonies, and gifts for guest speakers. Excludes travel and accommodation expenses, refer to 3901. Refer to FBT Policy or Manager, Financial Accounting for guidance in relation to the appropriate apportionment between accounts and the resulting FBT liability.
Account type Expenditure	Account code 3162	Title Hospitality & Entertainment - Staff & Associates (FBT Applicable)	Description Expenses related to hospitality and entertainment of University staff and associates (i.e. partner, relation), which is not part of normal University operations. Where activity involves staff and external guests, allocate between codes 3161 (visitors' share) and 3162 (staff). Includes stocking of office bar, all off campus business lunches which includes cafes/restaurants located on campus and all staff Christmas functions. FBT applies to this account and allocation journals to calculate FBT are generated at the end of the month.
Account type Expenditure	Account code 3163	Title Catering	Description Payments made for the provision of catering services provided as part of normal University operations, e.g. finger food for working lunches on campus, morning/afternoon tea provided as part of meeting or seminar. Includes the use of catering service provided by campus restaurants, internal services and University Common Rooms. Also includes provision of tea, coffee and milk. Also includes minor benefits for staff that are a) less than $300 in value; b) infrequently provided; and/or, c) difficult to record and value. Such examples include flowers and gifts. Refer to FBT Policy or Financial Accounting Team for guidance in relation to dining on campus and the application of FBT.
Account type Expenditure	Account code 3201	Title Appointment Expenses: Non-Advertising	Description Travel, meals, and accommodation costs relating to all prospective applicants including both domestic and international. Staff relocation costs, including storage, travel, meals, accommodation and insurance - as per employment contracts. Any associated catering costs should be expended against the appropriate hospitality codes (3163, 3161, 3162).
Account type Expenditure	Account code 3203	Title Appointment Expenses: Advertising	Description Expenses relating to the advertising of University staff positions, excluding ongoing payments to agency services for salary, which should be coded to account 2901. INCLUDES ALL AGENCY RECRUITMENT/PLACEMENT/ADVERTISING COSTS AND FEES.
Account type Expenditure	Account code 3221	Title Publication, Photography Expenses and Video DVD Productions	Description Payments made for the printing, design, and publication of marketing related materials such as flyers, banners, leaflets, business cards and Griffith Review. Includes Provision of photographic services, copying and or production costs of DVDs, CDs, videos and digital costs. Does not include related stationery supplies or office consumables, refer to 3321. Does not include image purchase, refer to 3566. Does not include copying or printing of non-marketing materials, refer to 3222.
Account type Expenditure	Account code 3222	Title Photocopying and Printing	Description Copier costs and reimbursement of copying charges and printing of non-marketing materials, e.g. course notes, student booklets, annual financial statements. (Refer to 3221 for printing of marketing and advertising materials). Where maintenance costs include copy costs all costs are coded to 3222. Payments made for the provision of Uniprint and library reprographic services and materials. Includes laminating, photocopying, perforating, stapling, guillotine, collating, and microfiche services and binding of thesis. Includes all charges from XEROX/OCE/RICOH as the maintenance charges now include copy costs.
Account type Expenditure	Account code 3241	Title Fleet Motor Vehicle Expenses	Description Payments made in relation to motor vehicle operations for fleet vehicles only. Includes repairs, common due date registration and individual registration, insurance, services, parts, cleaning, parking and fuel. Also includes reimbursement of motor vehicle expenses and motor vehicle hire costs to provide additional pool vehicle for fleet use. (Refer to 3242 for private motor vehicle mileage use and to 3243 for cab charge).
Account type Expenditure	Account code 3242	Title Private Motor Vehicle Expenses	Description Claims for private motor vehicle usage, generally to be paid via the University's payroll system. Includes reimbursements for mileage and fuel. Reimbursements for lunch as part of this usage, should be treated as light lunches and coded to account 3163. PAYROLL USE ONLY.
Account type Expenditure	Account code 3243	Title Cabcharge	Description Expenditure attributed to cabcharge or reimbursement of taxi fares used by staff. Excluding cab fares paid as part of domestic or overseas travel, refer to 3462 or 3464.
Account type Expenditure	Account code 3261	Title Excursions and Field Trips	Description Payments made for hire of vehicle (bus) transport for staff, students or child care services for special activities such as "On the Move' and field trips of a research nature. EXCLUDES HOMESTAY REFER 3264. INCLUDES AIRPORT PICKUP AND RECEPTION FEES. VENDORS INCLUDE - GUGCSG/BELAIRE/BISS
Account type Expenditure	Account code 3264	Title Homestay Accommodation	Description Payments related to the initial four weeks of accommodation paid for by the University and subsequently recovered from the student or organisation sponsoring the student. Also includes costs incurred by the University as part of Study Tours.
Account type Expenditure	Account code 3281	Title Scholarships	Description Payments made to students in the form of scholarships or stipends sponsored either internally (using appropriate Journal Type) or externally. Also includes internship, bursary, payment for thesis and stipend project.
Account type Expenditure	Account code 3282	Title Prizes	Description Payments made by the University to individuals in the form of prizes, cash or goods, sponsored either internally or externally. Also includes trophies, awards and engraving.
Account type Expenditure	Account code 3283	Title Stipend Schships Domestic	Description Expense account under Scholarships recording all domestic stipends scholarships. Prior to 2018 this was shown in account 3281. Balance will roll into Scholarships Expense for Financial Statements and management reports.
Account type Expenditure	Account code 3284	Title Waiver Offset Schships Domestic	Description Includes any domestic tuition fee waivers and offsets. Prior to 2018 this was shown in account 3281. Balance will roll into scholarships expense for financial statements, but is mapped in the Contrib Tree to net off against fee income for management reports.
Account type Expenditure	Account code 3285	Title Stipend Schships Intl	Description Expense account under Scholarships recording all international stipend scholarships. Prior to 2018 this was shown as part of account 3281. Balance will roll into scholarships expense for financial statements and management reporting.
Account type Expenditure	Account code 3286	Title Waiver Offset Schships Intl	Description Includes any international tuition fee waivers and offsets. Prior to 2018 this was part of account 3281. Balance will roll into scholarships expense for financial statements, but is mapped in the Contrib Tree to net off against fee income for management reports.
Account type Expenditure	Account code 3287	Title HDR Waiver Offsets	Description HDR waiver offsets used in Group allocations. Mapped into scholarships expense for financial statements, but is mapped into NB_HDROFF node to net off against fee income for management reporting. FOR FINANCIAL ACCOUNTING AND SF TEAMS USE ONLY.
Account type Expenditure	Account code 3288	Title Offset Schships Intl Ugrad	Description International undergraduate scholarships offset used in Group allocations. Mapped into scholarships expense for financial statements, but is mapped into NB_IUGOFF node to net off against fee income for management reporting.
Account type Expenditure	Account code 3289	Title Offset Schships Intl Postgrad	Description International postgraduate scholarships offset used in Group allocations. Mapped into scholarships expense for financial statements, but is mapped into NB_IPGOFF node to net off against fee income for management reporting. .
Account type Expenditure	Account code 3301	Title Long Term Lease/Rental	Description Payments made for the long term rental/lease of equipment UNDER A LEASE AGREEMENT, e.g. computer leases, motor vehicle leases, rental leases. Other examples include site rentals, rental of ATM's, NEC PABX 110 phone systems. ALL CHARGES FOR ACCOUNT 3301 MUST HAVE A SIGNED LEASE AGREEMENT. Short Term hiring of motor vehicles is recorded against 3302.IT IS IMPORTANT TO NOTE THAT A LONG TERM AGREEMENT FOR HIRE OF EQUIPMENT ETC WHERE THERE IS NO LEASE AGREEMENT SIGNED MUST BE CODED TO ACCOUNT 3302. Vendors for account 3301 include - AUSCO/UECOMM/CAR LEASE COMPANIES
Account type Expenditure	Account code 3302	Title Short Term Lease/Rental	Description Payments made in relation to the short term (anything up to approx five years) hire of equipment, venues, plants, marquees, furniture or facilities on a temporary basis for the purpose of storage, archiving, entertainment, conferences and promotion WHERE NO LEASE AGREEMENT HAS BEEN SIGNED. Lease payments for equipment under a lease agreement are recorded against 3301. Payments made for the short term rental of buildings and other accommodation required by the University. Other examples include linen hire, refrigeration, indoor plants and hire of motor vehicles. VENDORS include - RECALL/GREEN GROVE/MORETON HIRE/CATER CARE/ BRISBANE CONVENTION CENTRE.
Account type Expenditure	Account code 3321	Title Stationery & Other Consumables	Description Payments made for the provision of stationery materials, including internal allocation of printer quota, Finance store charges, office consumables (eg. plates and cups), arts materials, and computer consumables (cables, memory sticks, mouse & mouse pads, USBs, modems, adaptors, CDs, ink cartridges, laptop bags, disks), including newspapers, toners, ribbons, videocassettes, development and cost of films. Other examples include first aid items, non-food groceries, batteries, calculators and envelopes. Includes all photographic consumables and packaging consumables.
Account type Expenditure	Account code 3324	Title Clothing	Description Purchase of all clothing, other than clothing purchased for health and safety reasons, refer to 3108. Includes academic gowns, uniforms, and costumes. Excludes clothing purchased for advertising / promotional purposes, refer to 3106.
Account type Expenditure	Account code 3341	Title Laboratory Consumables - General	Description Payments made for the purchase of general laboratory consumables, other than those for which specific accounts are nominated. Payments to participants in laboratory or other experiments, refer to 3530. Refer to 3664 for purchase of gas not laboratory related.
Account type Expenditure	Account code 3342	Title Laboratory Glassware	Description Payments made for the purchase of glassware used in laboratory, such as synergy pipette aid and specimen tubes soda glass.
Account type Expenditure	Account code 3343	Title Laboratory Chemicals - Other	Description Payments made for the purchase of chemicals, other than biological chemicals (refer to 3346) & organic solvents required for laboratory teaching and research use (refer to 3347).
Account type Expenditure	Account code 3344	Title Laboratory Plasticware	Description Payments made for the purchase of plasticware used in laboratory, such as conical tube, sealtite lid, and minitrak tips.
Account type Expenditure	Account code 3345	Title Laboratory Gases	Description Payment for hire of gas bottles and supply of laboratory gases.
Account type Expenditure	Account code 3346	Title Laboratory Chemicals - Biological	Description Payments made for the purchase of biological chemicals required for laboratory teaching and research use. Payment for acquisition of AZGU Herbarium samples.
Account type Expenditure	Account code 3347	Title Laboratory Chemicals - Organic Solvents	Description Payments made for the purchase of organic solvent chemicals required for laboratory teaching and research use.
Account type Expenditure	Account code 3348	Title Laboratory Biological Materials	Description Payments made for the purchase of biological materials required for teaching and research use. Examples include plants, seeds, brains, and subtilis broth.
Account type Expenditure	Account code 3349	Title Laboratory - Radioactive Materials & Hazardous Substances	Description Payments made for the purchase of radioactive materials and hazardous substances, excluding biological materials required for laboratory teaching and research use (refer to 3348).
Account type Expenditure	Account code 3381	Title Non Portable & Attractive/Non Recorded Assets < $10,000	Description Costs relating to the purchase of equipment, including furniture, which is not considered to be Portable & Attractive and which is not required to be recorded on the Asset Register as Portable & Attractive. Examples include desks, chairs, printers, mobile phones and similar up to the value of $9,999. Also includes Ipads under $2,000 (refer to 3385 for Ipads $2,000 < $10,000). This code should also be used for payments of less than $10,000 in relation to additions or improvements to existing Asset Register assets. Refer to 4399 for items with a value of $10,000 and over. This account is not to be used for small items/consumables that would not be classed as equipment.
Account type Expenditure	Account code 3383	Title Software < $100,000	Description Costs relating to the purchase of computer software, excluding software licences (refer to 3101). Software packages not related to a specific hardware are capitalised from $100,000 as an intangible asset.
Account type Expenditure	Account code 3384	Title Portable, Attractive General Plant and Equipment $2,000 < $10,000	Description Portable, Attractive General Plant and Equipment $2,000 < $10,000. This includes any non-computing portable equipment such as scientific equipment, cameras, AV or video conferencing equipment within the stipulated thresholds.
Account type Expenditure	Account code 3385	Title Portable, Attractive Computer Equipment $2,000 < $10,000	Description Portable, Attractive Computer Equipment $2,000 < $10,000. This includes laptops or any other portable computing equipment within the stipulated thresholds.
Account type Expenditure	Account code 3401	Title Computing Maintenance and Support	Description Payments made for the provision of computer and system maintenance. Includes software maintenance service, repair, replacement parts and maintenance agreement charges in relation to computers, printers and servers. Includes internal charges from ITS e.g. SLAs (Service Level Agreement charges). Refer to 3421 for maintenance and repairs of other plant and equipment. Also includes warranty charges.
Account type Expenditure	Account code 3421	Title Maintenance Plant & Equipment	Description Payments made in relation to maintenance and repairs of plant and equipment including parts and materials required. Also includes piano tunings and fire alarm monitoring fee. Refer to 3422 for maintenance of buildings, 3401 for computing maintenance and support, 3241 for motor vehicle expenses and 3423 for minor alterations/works. For testing and tagging, refer to 3108. False fire alarm, refer to 3422. Copying and meter readings, refer to 3222.
Account type Expenditure	Account code 3422	Title Maintenance Buildings & Grounds	Description Payments made in relation to maintenance and repairs of buildings and general upkeep of grounds, including materials as required, including fire alarm call-outs. Includes all false fire alarm charges. Asset Management staff to determine if the repairs/maintenance will constitute a increase in the service potential of the building and capitalise accordingly.
Account type Expenditure	Account code 3423	Title Minor Alterations and Works	Description Payments made in relation to alterations and additions to buildings or infrastructure that would not constitute an increase in the replacement or capital value of a building or fixed asset. Includes cost of curtains, door signs and mail boxes but not when part of initial building construction (refer to 4345). Also includes installation and purchase of telephone handsets and lines.
Account type Expenditure	Account code 3445	Title Reference materials	Description Reference materials for teaching & training purposes. Payments made for materials and services that relate to multi-media production including audio-visual. Expenditure relating to the purchase of books and other materials replacing lost or damaged stock. Costs of purchase of inter-library vouchers for book searches and document copy fees. Other than books and serials which are held in the library for staff and student use. (Refer to 3447 Library Collection Acquisition)
Account type Expenditure	Account code 3446	Title Memberships & Subscriptions	Description Fees paid by the University for membership of external organisations, e.g. AVCC and subscriptions to publications (also refer to 3447 Library Collection Acquisition). This account to be used for individual staff/department subscriptions. Please refer to 3447/3448 for subscriptions for Library materials. DOES NOT INCLUDE CHARGES FOR BLUE CARDS, refer to 3101. INCLUDES FOXTEL AUSTAR
Account type Expenditure	Account code 3447	Title Library Collection Acquisition	Description Library books and journals, hardcopy and/or electronic, held in the University Library. LIBRARY USE ONLY.
Account type Expenditure	Account code 3448	Title Library Printed Material	Description Printed books and journals held in the University Library. Includes library subscription. LIBRARY USE ONLY.
Account type Expenditure	Account code 3449	Title Article Processing Charges	Description Fees associated with publishing an article and making it Open Access through the payment of Article Processing Charges (APCs) - this includes article charges, page charges and charges to include colour images. When coding APCs to this account, please enter the line item description in the format of "Publisher - Journal Title".
Account type Expenditure	Account code 3461	Title Travel - Domestic Air Fares	Description Payments in relation to domestic airfares (within Australia). Excludes all other travelling expenses, refer to 3462. Excludes travel costs in relation to staff appointments, refer to 3201.
Account type Expenditure	Account code 3462	Title Travel - Domestic Other Expenses	Description Payments in relation to local travel expenses, with the exception of airfares. Includes accommodation, meals, taxis, bus and train fares, parking costs, vehicle hire. Excludes travel in relation to staff appointments, refer to 3201. Cabcharges in relation to local part of an overseas travel is to be coded to account 3464. Cabcharges not related to air travel refer to 3243.
Account type Expenditure	Account code 3463	Title Travel - Overseas Air Fares	Description Payments in relation to overseas airfares. Excludes travelling expenses, refer to 3464. Excludes travel costs in relation to staff appointments, refer to 3201.
Account type Expenditure	Account code 3464	Title Travel - Overseas Other Expenses	Description Payments in relation to overseas travel expenses, with the exception of air fares. Includes accommodation, meals taxis, bus and train fares, airport taxes, parking costs. Includes vehicle hire, travel insurance, departure tax, visas. Excludes expenses in relation to staff appointments, refer to 3201.
Account type Expenditure	Account code 3465	Title Travel Advance Suspense	Description Travel Advances to staff. These are transferred to relevant expenditure codes upon acquittal.
Account type Expenditure	Account code 3481	Title Conference, Seminars and Staff Training	Description Payments made for conference and course fees relating to University staff training and education. Includes work retreats, registration fees, payment for on-site lectures and other training costs. Includes accommodation and meals if part of the conference fee. If accommodation costs are not included in conference fees, they are treated as travel expenses. However, when organising a conference/seminar, costs not relating to staff need to be charged accordingly (eg. room hire - account 3302, catering - account 3163, travel and accommodation - account 3901). Please note - when engaging an external party to develop or deliver a training program to multiple GU staff, refer to 3521 (Consulting - Management, Marketing and Communications).
Account type Expenditure	Account code 3483	Title Staff Professional Fees Reimbursements	Description Reimbursements to staff for professional fees.
Account type Expenditure	Account code 3485	Title Events-Organisation & Conduct	Description Payments in relation to organising and conducting events at Griffith. Includes all performance fees, artists fees, musical instruments accompaniments, artists commissions, costumes and musical scores except performance fees etc in relation to QCGU (refer to 2902).
Account type Expenditure	Account code 3501	Title Staff Study Assistance	Description Payments to University general and academic staff under the Staff Education Assistance Policy, paid via the University's payroll system. Refer to 3502 for reimbursement of HECS-HELP or FEE-HELP payments.
Account type Expenditure	Account code 3521	Title Consulting - Management, Marketing and Communications	Description Consultancy fees charged for management, human resources, marketing or communications services. For example - process and policy reviews, psychological assessments, bench marking, career management, external PEP program facilitators, procurement or travel advisory services, marketing, and telecommunications consultants. Includes engagement of an external party to develop a training program or deliver a training program onsite/online to multiple staff, where only Griffith staff attend. (This is opposed to staff development where singular staff members attend training courses where participants from other organisations also attend, refer to 3481 instead).
Account type Expenditure	Account code 3523	Title Consultancy - Information Technology	Description Consultancy fees charged for information technology services. For example - IT audit, hire of external consultants for IT system reviews or updates. Includes PeopleSoft and other system changes, web design and implementation services.
Account type Expenditure	Account code 3525	Title Consultancy - Professional/Technical	Description External services provided in relation to professional and technical services. Includes services from accounting firms for audit or taxation issues. Architects, engineers and surveyors, in relation to construction contracts (these may form part of construction costs and capitalised). Includes payments for articles for publications, transcribing, translating or editing a document. Includes patent attorneys. Includes payments in relation to consultants conducting research. Also includes charges for sample collection and analysis in pathology testing. Refer to 3902 Commissions for payments to agents recruiting students. Includes contributions to Griffith Review. Does not include payment for purchase of images etc for Griffith Review - refer to 3566 for this.
Account type Expenditure	Account code 3529	Title External Course Delivery	Description Courses developed and delivered to students by external parties. Examples are : Flight training Sports training IGI golf courses Also includes sporting/ health classes fees. Also includes Medical training courses. This account is only for use when the charges are considerable in amount or where they are conducted for a length in time which results in a considerable amount.
Account type Expenditure	Account code 3530	Title Honoraria, Sitting & Participation Fees	Description Honoraria, fees paid for thesis and exam marking, invigilation, and generally fees paid for participating in research projects. Includes exam supervision/invigilation/marking and evaluation. Also includes Mentor fees and sitting fees for board members. Definition of HONORARIA - Payment given to a Professional person for service which fees are not legally or traditionally required.
Account type Expenditure	Account code 3560	Title Internal Audit Fees	Description Payments made to internal and external parties for the provision of internal auditing services.
Account type Expenditure	Account code 3561	Title External Audit Fees	Description Payments made to the Queensland Audit Office and other External Audit Firms for the provision of auditing services
Account type Expenditure	Account code 3562	Title Bank Charges	Description Charges in relation to bank transactions, e.g. QIC charges for managing investments (Charges, such as dishonour fees, recoverable from students are coded to their respective debtor account, and credited to this account). Includes fees for TRAVELEX/PAYPAL & AMEX fees.
Account type Expenditure	Account code 3563	Title Debt Collection Charges	Description Payments made to debt collection agencies for the provision of debt collection services and reimbursement of costs by defaulting debtor. Includes payments made to SPER, CITEC, Minter Ellison and Queensland Transport for collection of Parking Fines.
Account type Expenditure	Account code 3564	Title Interest Expense & Borrowing Costs	Description Interest on borrowings, external administration expenses and market value adjustment of principal.
Account type Expenditure	Account code 3565	Title Legal Fees	Description Payments made for the provision of external legal services. Includes stamp duty on contracts.
Account type Expenditure	Account code 3566	Title Copyright and Royalties	Description Copyright Agency fees e.g., hire of music scores etc. Includes royalty payments for use of copies of movies, books, articles & images. Also includes the use of sound recordings etc. The owner of an image etc must be reimbursed when using same image etc for whatever purpose. The use of software normally requires a licence, refer to 3101.
Account type Expenditure	Account code 3567	Title Merchant Fees	Description Charges in relation to electronic banking services utilised by the University such as EFTPOS/CYBERSOURCE.
Account type Expenditure	Account code 3568	Title Overseas Income Tax Expense	Description Income tax in relation to the University's overseas operation.
Account type Expenditure	Account code 3581	Title Cash Write Offs	Description Variance in Cashier Batches or Petty Cash Float, to be authorised by Supervisor.
Account type Expenditure	Account code 3582	Title Stock Write Offs	Description Expensing approved stock write-offs for discrepancies between stocktakes and book balances.
Account type Expenditure	Account code 3583	Title Bad Debts Written Off	Description Write off of debts which are not recoverable from debtor, after all collection efforts have been exhausted. Not to be used for the purpose of reversing incorrectly charged invoices.
Account type Expenditure	Account code 3584	Title Exchange Losses	Description Foreign Exchange Losses resulting from a variance between deposits received and payments made and the actual creditor or debtor account.
Account type Expenditure	Account code 3585	Title Research Deficits	Description Deficits on research projects to be cleared from other projects. Approval is required from the GL Control and Integrity Manager before posting to this account.
Account type Expenditure	Account code 3586	Title Doubtful Debts	Description Provide for debt which is unlikely to be recovered, as opposed to bad debts which have not been recovered, after collection efforts have been exhausted.
Account type Expenditure	Account code 3587	Title Settlements, e.g. insurance	Description Third party claims, under excess e.g., motor vehicle insurance, liability fees, etc. Payments relating to the settlement of claims resulting from Motor Vehicle accidents and other incidents relating to GU staff or property.
Account type Expenditure	Account code 3588	Title Impairment Loss	Description Impairment Loss on Fixed Assets held at cost.
Account type Expenditure	Account code 3590	Title Impairment of Shares Expense	Description Provide when there is potential that the full value of shares in other corporates will not be realised.
Account type Expenditure	Account code 3601	Title Fringe Benefits Tax - Living Expenses	Description Quarterly calculation by Financial Accounting of FBT on meals and accommodation provided to staff by GU.
Account type Expenditure	Account code 3603	Title Fringe Benefits Tax - Executive Expenses	Description Calculation by Financial Accounting of FBT on any expenses not specifically identified provided to staff by GU for personal use. Examples include personal travel, Medibank payment, and any expense paid on behalf of a spouse.
Account type Expenditure	Account code 3605	Title Fringe Benefits Tax - Motor Vehicles	Description A car benefit arises when a vehicle is owned or leased by the University and is available at any time of day for private use by an employee. Quarterly calculation by Logistics of FBT on staff's private use of GU motor vehicles.
Account type Expenditure	Account code 3606	Title Fringe Benefits Tax - Entertainment	Description Records the value of entertainment costs on which fringe benefits tax is calculated and payable in respect of fringe benefits provided to University employees. Monthly system generated calculation of FBT on expense charged to account 3162. For non-taxable entertainment expenses refer to 3161.
Account type Expenditure	Account code 3607	Title Fringe Benefits Tax - Payroll Tax on FBT	Description Payroll tax applicable to all Fringe Benefits provided by the University, except for Entertainment expense and shared cars.
Account type Expenditure	Account code 3609	Title Fringe Benefits Tax - Loans	Description A benefit arises where a loan is provided to an employee on which a low rate of interest (or no interest) has been charged during the fringe benefits tax year. A low rate of interest is one less than the statutory rate of 7.80% 2011/2012. This includes the purchase of University assets by instalment (eg payroll deduction), advances remaining uncleared after 6 months, provision of credit or the payment of a debt. Loan fringe benefit arises when an agreement has been made between an employee and GU for the repayment of an overpaid salary. The deemed interest rate is charged on the outstanding balance, reduced by any repayments throughout the FBT year. The deemed interest becomes the benefit and is subject to fringe benefits tax.
Account type Expenditure	Account code 3661	Title Rates	Description Payments made to Local Government Authorities for property rates.
Account type Expenditure	Account code 3662	Title Insurance	Description Insurance premium payments made for the provision of business and property insurance. Refer to PFS Insurance Officer.
Account type Expenditure	Account code 3663	Title Security	Description Security Services in relation to property and personnel and Armaguard Cash Collection Services.
Account type Expenditure	Account code 3664	Title Electricity/Gas	Description Payments made in relation to electricity expenses. Internal recharges and recoveries of electricity expenses from SRC, GUILD, Café Rossa etc. Separate codes exist for gas acquired for laboratories 3345 and for Health.
Account type Expenditure	Account code 3666	Title Cleaning and Waste Removal	Description Payments made in relation to cleaning, cleaning materials and/or caretaking services. Includes cleaning & waste disposal from buildings, laboratories and grounds. Payments made for the provision of laundry facilities and services in relation to student accommodation, catering and laboratory linen. Also includes dry cleaning for items such as Corporate jackets. For hazardous waste disposal, refer to 3108.
Account type Expenditure	Account code 3701	Title Loss on Disposal of Assets	Description Loss after deducting Net Book Value of asset from proceeds
Account type Expenditure	Account code 3704	Title Depreciation Furniture	Description Depreciation expense on furniture. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3705	Title Depreciation Motor Vehicles	Description Depreciation expense on motor vehicles. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3706	Title Depreciation Computing	Description Depreciation expense on computing equipment with a value of $10,000 or greater over the useful life of the asset, excluding Portable & Attractive. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3707	Title Depreciation General Plant & Equipment	Description Depreciation expense on all general plant and equipment excluding Portable & Attractive. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3708	Title Depreciation Office & Communication Equipment	Description Depreciation expense on all office and communication equipment. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3710	Title Depreciation Laboratory, Technical & Scientific Equipment	Description Depreciation expense on all laboratory, technical and scientific equipment. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3711	Title Depreciation Infrastructure	Description Depreciation expense on Infrastructure. Quarterly calculation by Asset Management, Finance.
Account type Expenditure	Account code 3712	Title Depreciation Intangible Assets	Description Depreciation expense on Intangible Assets. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3714	Title Depreciation Buildings	Description Depreciation expense on buildings. Quarterly calculation by Asset Management, Finance.
Account type Expenditure	Account code 3716	Title Amortisation Leasehold Land	Description Amortisation expense on leasehold land. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3717	Title Amortisation Leasehold Buildings	Description Amortisation expense on leasehold buildings. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3718	Title Depreciation Network/Server Equipment	Description Depreciation expense on network, server and related equipment. The calculation is done and posted to GL via system generated journals on monthly basis.
Account type Expenditure	Account code 3719	Title Amortisation - ROU Assets	Description Amortisation expense on Right-of-Use assets. The calculation is done and posted to the GL via system generated journals on a monthly basis.
Account type Expenditure	Account code 3720	Title Depreciation SCA	Description Depreciation expense on service concession assets. The calculation is done and posted to the GL via system generated journals on a monthly basis.
Account type Expenditure	Account code 3901	Title Travel and Subsistence - Visitors (All Costs)	Description Travel and accommodation expenses (meals, fares etc) paid on behalf of visitors and individuals who are not staff members of the University e.g. visiting lecturers/professors or others providing services on an honorary basis. INCLUDES LIVING ALLOWANCE PAYMENTS AND VISA PERMIT PAYMENTS. Expenses of travel and meals paid for prospective applicants/staff, refer to 3201. Expenses of travel and meals paid for current staff, refer to 3461-3464.
Account type Expenditure	Account code 3902	Title Commission or Agent Expense	Description Commission payments made to external agents primarily for recruitment of overseas students.
Account type Expenditure	Account code 3904	Title External Grants/Third Party Payments	Description Funds recorded as grants to external organisations or entities, where goods or services are not provided in return (non-reciprocal transfers). ALSO INCLUDES DONATIONS AND SPONSORSHIP WHERE NO ADVERTISING IS INCLUDED. Refer to 3106 for Sponsorship with advertising. Includes all Student Association payments.
Account type Expenditure	Account code 3905	Title Intellectual Property Expenditure	Description Costs incurred in obtaining the use of intellectual property owned by an External Organisation.
Account type Expenditure	Account code 3910	Title Third Party Payments- Research	Description Payment of research grant funds to other organisations or entities, where distribution/payment is specified as part of a MOU or agreement, e.g. distribution of ARC grant income to other Universities. Refer to 3904 for payment of non-research funds.
Account type Expenditure	Account code 3911	Title UniTemps Expense	Description Expenses from Griffith Unitemps Program. Unitemps is a recruitment agency owned and run by the University to help students with employment both on campus and with local businesses.
Account type Assets	Account code 4001	Title Cash on hand	Description University cash on hand, other than cash at bank. e.g. petty cash and imprest accounts. Account to be used only to increase or decrease amount of float. Any reimbursement of amounts expended from floats are to be charged to relevant expense codes.
Account type Assets	Account code 4015	Title Student Managed Investment Fund	Description Used to record the transactions and balance of funds invested in the Student Managed Investment Fund. The Fund is managed by third year undergraduate students and postgraduate Masters students in the Griffith Business School.
Account type Assets	Account code 4016	Title Cash at Bank - CBA	Description University Commonwealth Bank of Australia AUD Bank account. Only transactions originating from receipts and payments to be processed to this account.
Account type Assets	Account code 4017	Title USD Bank Account CBA	Description University Commonwealth Bank of Australia USD Bank account. Only transactions originating from receipts and payments to be processed to this account.
Account type Assets	Account code 4018	Title HKD Bank Account CBA	Description University Commonwealth Bank of Australia HKD Bank account. Only transactions originating from receipts and payments to be processed to this account.
Account type Assets	Account code 4019	Title GBP Bank Account CBA	Description University Commonwealth Bank of Australia GBP Bank account. Only transactions originating from receipts and payments to be processed to this account.
Account type Assets	Account code 4020	Title EUR Bank Account CBA	Description University Commonwealth Bank of Australia EUR Bank account. Only transactions originating from receipts and payments to be processed to this account.
Account type Assets	Account code 4109	Title Provision of Doubtful Debts	Description Value of potential bad debts is estimated at year-end and this amount is recorded against account 3586. The amount recorded is held as a provision and shown as a deduction from the value of total Accounts Receivable in the Annual Financial Statements. Account not to be used to write off Bad Debts.
Account type Assets	Account code 4110	Title Current Sundry Debtors	Description University debtors not included in the debtors' ledgers. Includes expenses incurred on behalf of external entities, which are to be recovered.
Account type Assets	Account code 4117	Title SF Debtor Control Account	Description System Account. Not to be used for transaction processing
Account type Assets	Account code 4118	Title AR Debtor Control Account	Description System Account. Not to be used for transaction processing
Account type Assets	Account code 4119	Title Current Contract Assets	Description Funds to be received within 12 months for services/goods provided, conditional on completion of full service/goods delivery. FINANCIAL ACCOUNTING TEAM USE ONLY.
Account type Assets	Account code 4120	Title GST Receivable	Description GST recoverable from ATO as a result of GST paid on purchases used in the University's operations.
Account type Assets	Account code 4201	Title Prepayments - Goods & Services	Description Prepayment of purchases. Key Deposits, even if refundable, are to be charged directly to the income account and reversed against the income account when refunded. Not to be used for pre-payments on capital equipment.
Account type Assets	Account code 4221	Title Inventories	Description Value of stock held in University Stores e.g. academic dress, spare parts, stationery, fuel. Stock issues are transferred to relevant expenditure codes or appropriate Cost of Goods Sold account.
Account type Assets	Account code 4241	Title Short Term Deposits	Description Used to record the transactions and balance of funds invested as Short term deposits.
Account type Assets	Account code 4243	Title Managed Funds	Description Used to record the transactions and balance of funds invested in managed funds with QTC.
Account type Assets	Account code 4244	Title External Transactions Clearing Account	Description External adds in the Bank Reconciliation matching processes generates an entry to this account which needs to be cleared to the appropriate account code by Bank rec staff.
Account type Assets	Account code 4245	Title QIC Investment Funds	Description Used to record the transactions and balance of funds invested in managed funds with QIC.
Account type Assets	Account code 4257	Title Student Charges Suspense	Description Used for refunds from the Debtors' Ledger, payments to be offset by transfer of balance from relevant debtor's account.
Account type Assets	Account code 4258	Title Student Loan Suspense	Description Used for loans payments, payments to be offset by transfer of loan amount from relevant debtor's account.
Account type Assets	Account code 4259	Title Trade Debtors Suspense	Description Used for refunds from the Debtors' Ledger. Payments to be offset by transfer of balance from relevant debtor's account.
Account type Assets	Account code 4264	Title SF 3rd Party Contract System Suspense	Description Clearing account for Third Party Sponsorship Payments. To be used only in conjunction with a transfer from a Student's account.
Account type Assets	Account code 4265	Title SF Payment Plan System Suspense	Description Clearing account for Payment Plans. To be used only in conjunction with the conversion of a Student Loan into a Payment Plan.
Account type Assets	Account code 4267	Title TPC Internal Payment	Description Clearing account for internally funded Third Party Contracts. Used by Finance Corporate Department only.
Account type Assets	Account code 4301	Title Unit Trusts	Description Units held in external trust entities not likely to be realised within 12 months.
Account type Assets	Account code 4302	Title Investment in unlisted companies	Description Shares held in external entities not likely to be realised within 12 months.
Account type Assets	Account code 4304	Title Provision for impairment of shares in other corporations	Description Value of potential share write-off. The amount recorded is held as a provision and shown as a deduction from the value of total shares in other corporations in the Annual Financial Statements. The amount is realised when there is potential that the full amount of the investment may not have value and it is then recorded against 3590.
Account type Assets	Account code 4305	Title Non current Contract Assets	Description Funds to be received for services/goods provided, conditional on completion of full service/goods delivery. Funds expected to be received in greater than 12 months. FINANCIAL ACCOUNTING TEAM USE ONLY.
Account type Assets	Account code 4341	Title Land	Description Land held by the University as Freehold and by Deed of Grant in Trust. Valuations are performed by independent valuers on a regular basis. For processing purposes use account 4399.
Account type Assets	Account code 4342	Title Infrastructure under Construction, Additions, Improvements	Description Payments relating to the construction of or improvement of/or addition to existing infrastructure (e.g. roads, chiller plants). If addition or improvement, must identify to which asset number the expenditure relates. Only to be used where the expenditure results in an increase to the value of the infrastructure otherwise either Maintenance (buildings/grounds 3422, plant & equipment 3421) should be used. All expenditure is transferred to the depreciable asset account upon completion of the project. The allocated asset number should be referenced in the journal. Managed by Finance in conjunction with Office of Facilities Management and Division of Information Services.
Account type Assets	Account code 4343	Title Buildings	Description Transferred from 4345 on completion of project. Includes all costs associated with construction of the building e.g., project costs, communication wiring, lift, initial fixed seating in lecture theatres, initial signage. ASSET MGT USE ONLY.
Account type Assets	Account code 4344	Title Prov for Accum Dep - Buildings	Description Used to record accumulated depreciation of buildings at cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3714. ASSET MGT USE ONLY.
Account type Assets	Account code 4345	Title Buildings under Construction, Additions, Improvements	Description All payments related to the construction of new buildings or improvements to existing and capital projects that are generally managed by the Office of Facilities Management. Additions or improvements must result in an increase in value of the building otherwise either building & grounds maintenance (account 3422) or Minor Alterations (account 3423) should be used. The total cost of the project is transferred to 4345 upon completion.
Account type Assets	Account code 4346	Title Infrastructure	Description Infrastructure includes expenditure on capital items for the general use of the University and not tied to one particular building, e.g. roads, chiller plants, telecommunication links inter- and intra-campus, electrical services, parking areas. During construction/improvement, expenditure is charged to 4342, on completion of the project, the cost is transferred to 4346, and depreciated over the asset's useful life. Includes consultancy fees to manage project, but does not include individual items that may be relocated to another use. ASSET MGT USE ONLY.
Account type Assets	Account code 4347	Title Prov for Accum Dep-Infrastruct	Description Used to record accumulated depreciation of infrastructure (roads, pathways, open car parks, etc) at valuation. The provisions are made periodically over the useful life of the asset/s, the corresponding entries are debited as expenses, refer to 3711. ASSET MGT USE ONLY.
Account type Assets	Account code 4348	Title Motor Vehicles	Description All motor vehicles owned by the University including campus buses, sedans, station wagons, four wheel drives, trucks, boats and motor bikes. Lease payments are recorded against 3301. Registration and on-road costs are coded to 3241. ASSET MGT USE ONLY. For processing purposes use account 4399.
Account type Assets	Account code 4349	Title Prov for Acc Dep - M/Vehicles	Description Used to record accumulated depreciation of motor vehicles at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3705. The accumulated depreciation is held in this account until asset/s is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4350	Title Computing Equipment	Description All desktop and laptop computers, servers, scanners and printers with an acquisition value of $10,000 or greater. If software is installed on the computer and is not itemised with a separate value at time of purchase, then it forms part of the equipment asset. ASSET MGT USE ONLY. For processing purposes use account 4399.
Account type Assets	Account code 4351	Title Prov for Acc Dep - Comp Equip	Description Used to record accumulated depreciation of computing equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expense, refer to 3706. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4352	Title General Plant & Equipment	Description Includes photographic equipment, grounds equipment, and other equipment not assigned a specific asset category. Chiller plant which is used for more than one building should be recorded against Infrastructure, refer to 4346; if specifically used for one building and not movable, it forms part of the value of the building, refer to 4343. ASSET MGT USE ONLY. For processing purposes use account 4399.
Account type Assets	Account code 4353	Title Prov for Acc Dep-General P & E	Description Used to record accumulated depreciation of general plant and equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3707. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4354	Title Furniture	Description Includes desks, shelving with an acquisition value of $10,000 or greater. Generally custom-built. For processing purposes use account 4399. ASSET MGT USE ONLY.
Account type Assets	Account code 4355	Title Prov Acc Dep - Furniture	Description Used to record accumulated depreciation of furniture purchased at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3704. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4356	Title Office & Communication Equipment	Description Includes office telecommunications equipment, e.g.,fax machines, photocopiers, collaters with an acquisition value of $10,000 or greater. ASSET MGT USE ONLY. For processing purposes use account 4399.
Account type Assets	Account code 4357	Title Prov Acc Dep-Off & Com Equip	Description Used to record accumulated depreciation of office and communication equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3708. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4360	Title Laboratory/Technical/Scientific Equipment	Description Includes microscopes, oscilloscopes and bench-top scientific equipment with an acquisition value of $10,000 or greater. Does not include: - computers or their peripherals, refer to 3384 and 4350; - Portable and Attractive items with a value between $2,000 < $10,000, refer to 3384; - Non Portable and Attractive items between $2,000 < $10,000, refer to 3381; - laboratory chemicals, refer to 3343; - glassware, refer to 3342; and - consumables, refer to 3341 ASSET MGT USE ONLY. For processing purposes use account 4399.
Account type Assets	Account code 4361	Title Prov Acc Dep-L/T/S Equipment	Description Used to record accumulated depreciation of Laboratory, Technical & Scientific equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3710. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4362	Title Library Collection	Description This includes special library collections acquired.
Account type Assets	Account code 4364	Title Collections - Artworks and Museum	Description Value of Griffith Artworks and museum collections. ASSET MGT USE ONLY. For processing purposes use account 4399.
Account type Assets	Account code 4365	Title General Plant & Equipment Under Construction	Description For use on Purchase Orders for general plant and equipment under construction and where information for recording of separate assets cannot be made at the time of the purchase. Example Video conferencing systems.
Account type Assets	Account code 4366	Title Leasehold Land	Description Premium on Land leased at Southbank. Account not to be used for short term lease. ASSET MGT USE ONLY.
Account type Assets	Account code 4367	Title Prov Amortisation -Leased Land	Description Used to record accumulated amortisation of leased land at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3716. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4368	Title Leasehold Buildings	Description Premium on Buildings leased at Southbank. Account not to be used for short term lease. ASSET MGT USE ONLY.
Account type Assets	Account code 4369	Title Prov Amortisation-Leased Bldgs	Description Used to record accumulated amortisation of leased buildings at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3717. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY
Account type Assets	Account code 4370	Title Network & Server Equipment	Description Server and network related equipment with an acquisition value of $10,000 or greater. ASSET MGT USE ONLY. For processing purposes use account 4399.
Account type Assets	Account code 4371	Title Prov Accum Depn - Network Serv	Description Used to record accumulated depreciation of network servers and related equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3718. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4372	Title Intangible Assets	Description Software packages not related to a specific hardware and meeting the capitalisation threshold of $100,000 or more is processed against this account. Account also includes Intellectual Property owned by the University, exceeding the $100,000 capitalisation threshold. ASSET MGT USE ONLY.
Account type Assets	Account code 4373	Title Prov for Accum Dep-Intangible	Description Used to record accumulated depreciation of intangible assets. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3712. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.
Account type Assets	Account code 4374	Title Service Concession Asset	Description Service concession assets, measured at fair value at date of recognition. FINANCIAL ACCOUNTING TEAM USE ONLY.
Account type Assets	Account code 4375	Title Prov for Accm Dep SCA	Description Used to record accumulated depreciation of service concession assets. FINANCIAL ACCOUNTING TEAM USE ONLY.
Account type Assets	Account code 4381	Title Intangible Asset Construction	Description Accumulation of costs associated with the construction of Intangible Assets.
Account type Assets	Account code 4383	Title Right-of-Use Asset	Description Right-Of-Use (ROU) asset and corresponding liability will be recognised for all leases with periods greater than 12 months, unless considered to be low value. The ROU asset will be initially recognised at cost (or fair value for leases with below-market lease payments) and will give rise to a depreciation expense (refer to 3719).
Account type Assets	Account code 4384	Title Prov for Amortn - ROU Assets	Description Provision for amortisation on Right-of-Use assets. ASSET MGT USE ONLY.
Account type Assets	Account code 4399	Title Fixed Asset Suspense Account	Description All assets acquired are to be processed to this account in the first instance. The Fixed Asset System will transfer any assets to the appropriate category. Used instead of accounts 4341, 4348, 4350, 4352, 4354, 4356, 4360, 4364, 4366, 4368, 4370 and 4372.
Account type Liabilities	Account code 5101	Title Accounts Payable Control	Description System Control Account. Not to be used for transaction processing.
Account type Liabilities	Account code 5102	Title Accrued Expenditure	Description Goods and services supplied and not yet paid for, at end of reporting period. Recorded for Financial Statement purposes only.
Account type Liabilities	Account code 5104	Title Other creditors	Description Funds held on behalf of SRC, Guild, Alumni etc. Fund collection by CALL in relation to Medical Benefit contributions by Overseas Students.
Account type Liabilities	Account code 5105	Title Refundable Deposits	Description Deposits/Bonds in relation to Commercial Premises, and Retentions on Building Contracts
Account type Liabilities	Account code 5109	Title Commonwealth Paid Parent Leave	Description All funding received and disbursed in relation to the Australian Government's Paid Parental Leave scheme.
Account type Liabilities	Account code 5110	Title OS-HELP	Description Unspent funds received from the Australian Government for financial assistance for students.
Account type Liabilities	Account code 5111	Title Unspent Financial Assistance	Description Unspent financial assistance provided by the Australian Government at the Financial Year End.
Account type Liabilities	Account code 5112	Title CampusGroups - Student Clubs	Description Income from student payments into the CampusGroups system for student club events, merchandise and membership fees.
Account type Liabilities	Account code 5152	Title Unclaimed Receipts	Description Unidentified funds received from debtors and students. To be held for a period of 2 years prior to allocation to University Income.
Account type Liabilities	Account code 5153	Title SF Travellex Sys Suspense	Description Used for storing student payments made via Travelex for new students until student account established in Student Financials. SF USE ONLY.
Account type Liabilities	Account code 5155	Title Stores AP Offset	Description Clearing Account for goods supplied from Central stores which will be cleared by running paycycle. ONLY TO BE USED BY CENTRAL STORES OR ACCOUNTS PAYABLE.
Account type Liabilities	Account code 5158	Title Unclaimed Trfs Public Trustee	Description Unclaimed funds received by the University, to be transferred to the Public Trustee after a period of time.
Account type Liabilities	Account code 5159	Title Diners Card Suspense	Description Diners card payments offset against expenditure journal.
Account type Liabilities	Account code 5160	Title Purchasing card Promaster	Description Suspense account for the Purchasing Card scheme used in the Promaster configuration for the payments and reconciliation purposes
Account type Liabilities	Account code 5161	Title Corporate Card Promaster	Description Suspense account for the Corporate Card scheme used in the Promaster configuration for the payments and reconciliation purposes
Account type Liabilities	Account code 5162	Title Purchase Card Suspense Concur	Description Suspense account for the Purchasing Card scheme used in the Concur configuration for the payments and reconciliation purposes
Account type Liabilities	Account code 5163	Title Corp Card Suspense Concur	Description Suspense account for the Corporate Card scheme used in the Concur configuration for the payments and reconciliation purposes.
Account type Liabilities	Account code 5164	Title Expenses Suspense Concur	Description Suspense account for the Expense Card scheme used in the Concur configuration for the payments and reconciliation purposes.
Account type Liabilities	Account code 5165	Title Amex BTA Card Suspense	Description Suspense account for Amex BTA Card for payment of travel bookings through e-res (online booking engine).
Account type Liabilities	Account code 5166	Title Credit Card Clearing CBA	Description Suspense account for Commonwealth Bank of Australia credit card transactions.
Account type Liabilities	Account code 5202	Title Payroll tax	Description Accumulation of Payroll Tax payable, based on salary payments. Amount remitted to ATO on a monthly basis.
Account type Liabilities	Account code 5203	Title Group tax	Description Salary deduction remitted to the Australian Taxation Office.
Account type Liabilities	Account code 5204	Title UniSuper	Description Salary deduction and employer contribution remitted to the Superannuation Fund.
Account type Liabilities	Account code 5206	Title QSuper	Description Salary deduction and employer contribution remitted to the Superannuation Fund.
Account type Liabilities	Account code 5212	Title Medibank Private	Description Employee Deductions/contributions to be remitted to Health Fund
Account type Liabilities	Account code 5214	Title Queensland Teachers Union Health Society	Description Employee Deductions/Contribution to be remitted to Union
Account type Liabilities	Account code 5215	Title NTEU	Description Employee Deductions/Contribution to be remitted to Union.
Account type Liabilities	Account code 5218	Title QPSU	Description Employee Deductions/Contribution to be remitted to Union.
Account type Liabilities	Account code 5219	Title APHEDA	Description Employee Deductions/Contribution to be remitted.
Account type Liabilities	Account code 5222	Title Child Support Agency	Description Employee Deductions/Contribution to be remitted to the Australian Taxation Office
Account type Liabilities	Account code 5225	Title Zurich Life	Description Employee Deductions/Contribution to be remitted
Account type Liabilities	Account code 5226	Title Parking Offset	Description Employee Deductions for parking permits, to be offset against employee's debtor account.
Account type Liabilities	Account code 5227	Title Miscellaneous	Description Employee Deductions/Contribution to be remitted
Account type Liabilities	Account code 5228	Title Net Payroll Clearing	Description Net Payroll costs to be offset against payment processed for each pay period. Includes all manual salary payments.
Account type Liabilities	Account code 5234	Title GU Child Care Centres	Description Employee Deductions in relation to Child Care Services to be uploaded into Student Financials System.
Account type Liabilities	Account code 5236	Title Payroll Overpayments	Description HRM USE ONLY.
Account type Liabilities	Account code 5237	Title Salary Packaging Clearing	Description Salary sacrifice deductions remitted to External Service Provider.
Account type Liabilities	Account code 5239	Title Superannuation Choice	Description Superannuation deductions for nominated superannuation funds, other than UniSuper and Qsuper.
Account type Liabilities	Account code 5301	Title Accrued FBT	Description FBT Liability calculated to be due and payable at end of accounting period.
Account type Liabilities	Account code 5303	Title GST Payable	Description Balance of GST collected on Debtor Invoices and Departmental Receipts,due and payable at end of accounting period.
Account type Liabilities	Account code 5305	Title Withholding Tax 46.5%	Description System Clearing account for withholding tax.
Account type Liabilities	Account code 5401	Title Current Loans	Description Borrowings held by the University, which are repayable within 12 months.
Account type Liabilities	Account code 5402	Title Current Contract liability	Description Payments due within 12 months for services/goods received, conditional on completion of full service/goods delivery. FINANCIAL ACCOUNTING TEAM USE ONLY.
Account type Liabilities	Account code 5501	Title Provision for Long Service Leave - Current	Description Account to be debited with Long Service Leave Payments via the Payroll system. Updated at year end to equal balance of Long Service Leave Liability, and related On-Costs, expected to be paid within 12 months, as calculated by the Financial Accounting Team.
Account type Liabilities	Account code 5502	Title Provision for Recreation Leave	Description Recreation Leave Liability for all Professional and Academic staff based on leave liability reports produced via the payroll system, plus leave related on-costs. Balance is calculated by the Financial Accounting Team at end of the reporting period.
Account type Liabilities	Account code 5506	Title Receation Leave Provision current	Description Recreation Leave Liability for all Professional and Academic staff based on leave liability reports produced via the payroll system. New account created as part of Rec Leave Prov automation.
Account type Liabilities	Account code 5503	Title Provision for Fixed Contract	Description Fixed contract leave liability incurred but unpaid at the end of each reporting period.
Account type Liabilities	Account code 5507	Title Parental Leave Prov	Description Parental Leave liability for eligible staff.
Account type Liabilities	Account code 5508	Title Current Liability SCA	Description Grant of right to the operator liability (service concession asset) expected to be settled within 12 months
Account type Liabilities	Account code 5551	Title Unearned Revenue	Description Revenue received, which cannot be attributed to current accounting period, i.e. payments received from Overseas Students for courses to be conducted in future accounting periods. Revenue charged before University is entitled to income.
Account type Liabilities	Account code 5601	Title Non-Current Loans	Description Funds owed by the University in relation to liabilities due later than 12 months
Account type Liabilities	Account code 5602	Title Non current contract liability	Description Payments due in greater than 12 months for services/goods received, conditional on completion of full service/goods delivery. FINANCIAL ACCOUNTING TEAM USE ONLY.
Account type Liabilities	Account code 5701	Title Non-Current LSL Provision	Description Anticipated Long Service Leave Liability payable and due later than 12 months.
Account type Liabilities	Account code 5708	Title Non Current Liability SCA	Description Grant of right to the operator liability (service concession asset) expected to be settled in greater than 12 months.
Account type Equity	Account code 6101	Title Accumulated Funds	Description Accumulated surplus/loss from University financial activities.
Account type Equity	Account code 6109	Title Building Revaluation Reserve	Description Excess of accumulated Asset revaluation increases, offset against decreases. Where decreases exceed increases the amount is expensed.
Account type Equity	Account code 6110	Title Infrastructure Revaluation Reserve	Description Excess of accumulated Asset revaluation increases, offset against decreases. Where decreases exceed increases the amount is expensed.
Account type Equity	Account code 6111	Title Library Revaluation Reserve	Description Excess of accumulated Asset revaluation increases, offset against decreases. Where decreases exceed increases the amount is expensed.
Account type Equity	Account code 6112	Title Artworks Revaluation Reserve	Description Excess of accumulated Asset revaluation increases, off-set against decreases. Where decreases exceed increases the amount is expensed.
Account type Equity	Account code 6113	Title Land Revaluation Reserve	Description Excess of accumulated Asset revaluation increases, offset against decreases. Where decreases exceed increases the amount is expensed.
Account type Equity	Account code 6114	Title Revaluation of Fin Assets Reserves	Description Revaluation of financial assets reserves e.g. Navitas Shares.
Account type Equity	Account code 6115	Title SCA Reval Reserve	Description Reserve for revaluation of service concession assets.

Account type

Income

Account code

1001

Title

Commonwealth Grants Scheme (CGS) Base Grant

Description

Operating grant income received from DIISRTE, under the Higher Education Funding Agreement, for general University operations. Includes Income from Higher Education Funding Act, Equal Employment Opportunity, and Capital Roll-In.

Account type

Income

Account code

1005

Title

Learning & Teaching Performance Fund Grant

Description

Income/funds received from DIISRTE rewards excellence in learning and teaching for undergraduate students, under the Our Universities: Backing Australia's reforms and initiatives.

Account type

Income

Account code

1012

Title

Indigenous Support Fund

Description

Funding to promote equality of opportunity for Indigenous Australians in higher education in accordance and to assist the University in meeting the special needs of Indigenous Australian students and to advance the goals of the National Aboriginal and Torres Strait Islander Education Policy (AEP).

Account type

Income

Account code

1016

Title

Higher Ed Patcptn & Pship Income

Description

Funding received for Higher education participation and partnership program.

Account type

Income

Account code

1019

Title

Tertiary Access Payment

Description

Tertiary Access Payment (TAP) received from the Commonwealth Government to fund scholarships and administration of the program. The TAP program was developed to help students with the cost of moving from outer regional or remote areas for tertiary study.

Account type

Income

Account code

1021

Title

Other Commonwealth Government Grant Income

Description

Income received from various Commonwealth Government Departments in the form of financial assistance. Commonwealth Government Research grants are recorded separately against 1262. DIISRTE Operating Grant income is recorded against 1001.

Account type

Income

Account code

1023

Title

Aust Econ Accelerator Program

Description

Income received from the Commonwealth government's Australian Economic Accelerator program. The AEA supports translation and commercialisation activities aligned with national research priorities and is supported by expert governance arrangements.

Account type

Income

Account code

1041

Title

State Government Operating Grant Income

Description

Operating grant income received directly from the State Government, e.g. allocations made to support Teaching activities. Excludes research grants.

Account type

Income

Account code

1061

Title

Other Grant Income (Non Research and Non-Government)

Description

Income received from various non-Government sources, in the form of financial assistance, which is not for operating or research purposes.

Account type

Income

Account code

1062

Title

NPILF Income

Description

Income received from the Commonwealth Government's National Priorities and Industry Linkage Fund. The NPILF will allocate block grants to universities to facilitate enhanced engagement with universities and industry in order to support job-ready graduates.

Account type

Income

Account code

1101

Title

Higher Education Loan Program (HECS-HELP)

Description

Payment from DIISRTE for the Higher Education Contribution Scheme (HECS - HELP), out of the Higher Education Trust Fund.

Account type

Income

Account code

1102

Title

HECS - HELP Student Payments

Description

HECS income paid directly by students to the University.

Account type

Income

Account code

1103

Title

FEE - HELP Advance

Description

Income received from the Commonwealth Government from the Higher Education Loan Program FEE - HELP. FEE-HELP is available to eligible students (undergraduates and postgraduates) in fee-paying places who are Australian citizens or holders of permanent humanitarian visas. Includes pre-2004 PELS and BOTPLS.

Account type

Income

Account code

1106

Title

SA-HELP

Description

Income received from the Commonwealth Government for eligible students to defer their Student Service and Amenities Fee (SSAF) through a HELP loan scheme. Students seeking to defer part or all of their trimester fee are required to apply for a SA-HELP loan prior to the Census Date in each trimester. Refer to 1484 for detail on SSAF.

Account type

Income

Account code

1202

Title

ARC DISCOVERY Projects

Description

Grants awarded by the Australian Research Council for Discovery Projects aiming to support excellent fundamental research by individuals and groups.

Account type

Income

Account code

1205

Title

ARC Special Research Initiatives

Description

Special Research Initiatives (SRI) aims to support specific activities which encourage greater collaboration among Australian researchers, including the development of international research linkages.

Account type

Income

Account code

1207

Title

Research Infrastructure Block Grants (RIBG)

Description

Grants allocated to the university based on the reported research income from grants on the Australian Competitive Grants Register, averaged over the past two years.

Account type

Income

Account code

1208

Title

LINKAGE - Infrastructure

Description

Linkage-Infrastructure Equipment and Facilities (LIEF) supports major facilities and equipment, and non-capital aspects of library and information infrastructure. It is collaborative and involves industry partners and is often multi-institutional.

Account type

Income

Account code

1209

Title

ARC LINKAGE - Projects

Description

Funding received from ARC for Linkage projects which have industry partner(s) and may include scholarship of Australian Post-Graduate Awards Industry and Collaborative Income.

Account type

Income

Account code

1214

Title

DISCOVERY - Indigenous Researchers Development

Description

Funds awarded from ARC for Indigenous Australian researchers to develop research expertise and experience to a level which is competitive with mainstream funding. The program supports the research of Indigenous researchers and postgraduate research students.

Account type

Income

Account code

1219

Title

ARC Future Fellowships

Description

Funding received from ARC for Future fellowship schemes to promote research in areas of critical national importance by giving outstanding researchers incentives to conduct their research in Australia.

Account type

Income

Account code

1222

Title

ARC Discovery Early Career Research Award

Description

The objectives of the DECRA scheme are to support and advance promising early career researchers; promote enhanced opportunities for diverse career pathways; focus research effort in the National Research Priority areas to improve research capacity and policy outcomes; and enable research and research training in high quality and supportive environments.

Account type

Income

Account code

1223

Title

ARC - Aus Laureate Fellowship grant

Description

ARC - Aus Laureate Fellowship grant

Account type

Income

Account code

1225

Title

RSP Research Support Program

Description

The Research Support Program (RSP) is a block grant provided by Department of Education and Training to HEPs to support the systemic costs of research not supported directly through competitive and other grants, such as libraries, laboratories, consumables, computing centres and the salaries of support and technical staff.

Account type

Income

Account code

1226

Title

RTP Research Training Program

Description

The Australian Government's Research Training Program (RTP) provides funding to Australian universities to support both domestic and international candidates undertaking a higher degree research (HDR) program. Support provided may include tuition fee offsets, stipends and allowances. The provision of funding through the RTP is governed by the Commonwealth Scholarship Guidelines (Research) 2017.

Account type

Income

Account code

1227

Title

ARC Industrial Transformation Research Hub

Description

Grant funding awarded under the Australian Research Council - Industrial Transformation Research Hub scheme.

Account type

Income

Account code

1228

Title

ARC Mid-Career Industry Fellowship

Description

Grant funding awarded under the Australian Research Council - Mid-Career Industry Fellowship scheme, which aims to strengthen the industry collaboration skills of mid-career researchers.

Account type

Income

Account code

1229

Title

ARC Early Career Industry Fellowship

Description

Grant funding awarded under the Australian Research Council - Early Career Industry Fellowships scheme, which aims to creates a pathway to support academic researchers in establishing careers in industry, and industry-based researchers to work in university settings.

Account type

Income

Account code

1242

Title

International Postgraduate Research Scholarship (IPRS)

Description

Received from DIISR to enable international students to undertake a postgraduate research qualification in Australia and gain experience with leading Australian researchers.

Account type

Income

Account code

1243

Title

Commonwealth Education Cost Scholarship (CECS)

Description

CECS provide full-time undergraduate students from low socio-economic and/or Indigenous backgrounds with a scholarship of $2,000 per year for up to four years, indexed annually.

Account type

Income

Account code

1244

Title

Commonwealth Accommodation Scholarship (CAS)

Description

CAS provide full-time undergraduate students from rural and regional areas with $4,000 per year (indexed annually) for up to four years, to assist them with accommodation expenses where they have to move to undertake higher education, in the course and at the higher education provider of their choice.

Account type

Income

Account code

1245

Title

Indigenous Staff Scholarship

Description

Funds from the Commonwealth to fund stipend payments and tuition fee payments for indigenous staff.

Account type

Income

Account code

1261

Title

NHMRC Grants

Description

National Health and Medical Research Council grants.

Account type

Income

Account code

1262

Title

Commonwealth Government Departments Research Grant Income

Description

Research grant income received from Commonwealth Government Departments. Excludes DIISR/HEFA funding for ARC and related grants.

Account type

Income

Account code

1263

Title

State Government, Local Government Research Grant Income

Description

Research grant income received from State Government Departments and Local Governments.

Account type

Income

Account code

1264

Title

Contract Research

Description

Income received from individuals, corporations or other organisations, excluding State or Commonwealth Government grant income (refer to 1262, 1263, 1201) or postgraduate grants (refer to 1241 - 1243) to fund research projects. Additionally, this account code is used where an agreement for research purpose has been reached and/or signed off.

Account type

Income

Account code

1265

Title

NHMRC MRFF

Description

Income received under the National Health & Medical Research Centre (NHMRC) MRFF program. The Medical Research Future Fund (MRFF) provides grants of financial assistance to support health and medical research and innovation, with the objective of improving the health and wellbeing of Australians.

Account type

Income

Account code

1281

Title

Scholarships

Description

Income to the University to support the specific provision of scholarships to students.

Account type

Income

Account code

1282

Title

Prizes

Description

Income to the University to support the specific provision of prizes to students.

Account type

Income

Account code

1301

Title

Donations

Description

Income received in the form of a donation or non-donation philanthropic gift. This account should only be used with Advancement guidance, in accordance with the GU Donations Received policy, and with reference to the Australian Taxation Guidelines. A separate gift fund will be maintained by Advancement to record donations or gifts of money and property made to the University for general use or specific purposes.

Account type

Income

Account code

1302

Title

Bequests

Description

Income in the form of a bequest, (i.e. resulting from a request in a will). May be provided for specific or non-specific purposes, but is not provided in return for the provision of services (non-reciprocal transfer) by the University. This account should be used in accordance with the GU Donations Received policy. "A separate gift fund will be maintained by the Development and Alumni Office to record donations or gifts of money and property made to the University for general use or specific purposes". Reference to the GU GST Taxation Guidelines and GU Donations Received Policy is recommended.

Account type

Income

Account code

1303

Title

Fund Raising Events

Description

Income received from the sale of fundraising tickets, dinners and raffles. Also includes the Art Union Ticket Sales and income received from Auction Sales held at a fundraising event.

Account type

Income

Account code

1340

Title

Interest Income

Description

Interest received by the University from investments and cash held.

Account type

Income

Account code

1341

Title

Exchange Gains

Description

Gains from international currency conversions.

Account type

Income

Account code

1342

Title

Dividends Received

Description

Dividend income received from share investments.

Account type

Income

Account code

1345

Title

Fair Value Gain

Description

Gain on Financial Assets at Fair Value through Profit and Loss.

Account type

Income

Account code

1346

Title

Interest Allocation

Description

Only to be used by the Accounting, Tax and Treasury team. All actual interest income should be receipted to Account 1340 INC 203862 00000 170.

Account type

Income

Account code

1401

Title

Fee Paying Postgraduate Student Awards - Domestic (FPPG)

Description

Fees received from full fee paying postgraduate Australian students.

Account type

Income

Account code

1402

Title

Fee-Paying Undergraduate Fees - Domestic (FPUG)

Description

Fees received from full fee paying domestic students for undergraduate courses.

Account type

Income

Account code

1403

Title

Continuing Education and Franchise

Description

Fees received from students enrolled in domestic continuing education programs, which do not normally form part of the funded teaching load. Examples are Young Conservatorium and Open University Australia fees.

Account type

Income

Account code

1404

Title

Fee-Paying Non-Award and Short Course Students DOMESTIC

Description

Fees received from domestic students enrolled in domestic non-degree or non-award programs, which do not normally form part of the funded teaching load. e.g. Language Proficiency Test (Japanese-LAL), Foundation & Bridging Courses, Training Courses, Disability Studies, English as Second Language (ESL), and also includes language testing and interpreting services income for IELTS and ISLPR.

Account type

Income

Account code

1407

Title

Open Universities Australia Income

Description

Fees received from students enrolled in domestic continuing education programs.

Account type

Income

Account code

1442

Title

Off-Shore Award & Franchise

Description

Fees received from students enrolled in offshore award programs. Examples are: Chinese University of Hong Kong, Shenyang University, Nissoken, Cornerstone and Hong Kong Drama Programs.

Account type

Income

Account code

1461

Title

Undergraduate Students Award Course - Overseas (FPOS)

Description

Fees paid by full fee paying overseas students for undergraduate courses, which includes Study Abroad (OSAB).

Account type

Income

Account code

1462

Title

Postgraduate Students Award Course - Overseas (FPPG-OS)

Description

Fees paid by full fee paying overseas students for postgraduate courses.

Account type

Income

Account code

1464

Title

Fee-Paying Short Course Students (ELICOS)

Description

Fees received from overseas students enrolled in short course programs, which do not normally form part of the funded teaching load. These may result in a qualification or accreditation/recognition for other purposes, e.g. ELICOS programs, Foundation & Bridging Courses, Training Courses, Disability Studies. Includes language testing and interpreting services income for IELTS and ISLPR.

Account type

Income

Account code

1465

Title

Fee-Paying Non-Award OVERSEAS (NAWD)

Description

Fees received from overseas students enrolled in domestic non-degree or non-award programs. Examples are: Overseas Study Abroad (OSAB), Cross institution study and Miscellaneous study.

Account type

Income

Account code

1480

Title

Institutional OSHC Fee

Description

Overseas Student Health Cover fees paid by international students studying onshore award programs. This is a GST taxable supply.

Account type

Income

Account code

1481

Title

Application, Enrolment, Reinstatement and Late Fees

Description

Income received from students for other fees, i.e. late enrolment, reinstatement and deferral fees (refer also to 1482 Student Services & Capital Development Charge). Includes student application fees for non-award courses, e.g. application fee (e.g. International Student applying for ELICOS program and for Young Conservatorium), Child Care waiting list application fees, applications fees for Student Residences and Homestay Placement, Waive Accommodation fees, Audition fees, Credentials Verification fees & cancellation fees.

Account type

Income

Account code

1482

Title

Student Services, Capital Development and Capital Maintenance & Development Charges

Description

Income received for the Maintenance and Development Charge, Student Services Charge (SSC) and Capital Development Contribution Charge (CDC).

Account type

Income

Account code

1483

Title

Other Student Charges

Description

Income received from students for provision of supplies and services. Includes student levies and charges for EOY student shows. Other examples include: - Official Statement of Academic Transcript - Replacement Testamur - Statement of Enrolment - Student Materials - Safety Clothing/Equipment - Levies and refunds - Security deposits and refunds - ID cards - Access cards / Lab cards / Swipe cards / Key cards - Locker fees - Lab Coat Hire - INS Copying Services related charges - Instrument Bond - Preparation of Course Information Form (Physiotherapy registration in the UK) - Refund Processing Charge - International Student Surcharge - Student Services Payment Plan Charge (SSC Payment Plan Fee) - Academic Services Charge Payment Plan Charge (AC Payment Plan Fee) - Alternative Location Examination Fee (GST applicability - refer to "Schedule I - Fees and Charges Policy" or Financial Accounting)

Account type

Income

Account code

1484

Title

SSAF - Student Payment

Description

The Student Services and Amenities Fee (SSAF) is levied on eligible students enrolled in Commonwealth supported programs and Research Training Scheme programs by the University as a contribution towards services and amenities for the whole student population. The SSAF maximum rate is published annually by DIISRTE. The fee is charged and payable on a trimester basis and not applicable for enrolments in Summer Term. This account code is used when students elect to pay part of the full trimester fee up-front to the University. Students seeking to defer part or all of their trimester fee are required to apply for a SA-HELP loan prior to the Census Date in each trimester. The fee will be calculated at the same time as other fees and charges and will be included on fee invoices. Refer to 1106 for SA-HELP.

Account type

Income

Account code

1501

Title

Consultancy - Domestic

Description

Domestic income received by the University for the provision of consultancy and professional services in relation to Consultancy and Commercial Research (CCR). The consultancy will need to have a formal contract. Not to be used for internal transfers. Account to be used in accordance with GU CCR policy.

Account type

Income

Account code

1502

Title

Consultancy - Overseas

Description

Overseas income received by the University for the provision of consultancy and professional services in relation to Consultancy and Commercial Research (CCR). The consultancy will have a formal contract. NOT to be used for internal transfers. Account to be used in accordance with GU CCR policy.

Account type

Income

Account code

1505

Title

Professional Fees

Description

Income received by the University for the provision of other professional services, excluding consultancy. NOT to be used for Consultancy and Commercial Research (CCR) and internal charges. Examples: Marking of papers and assessment for other institutions Sitting/Board of Directors fees and honorariums Design and Art work services performed Data analysis services performed Scientific analysis services performed from University equipment and research facilities, example Chemical Instrumental DNA Testing Provision of teaching staff (e.g. CALL)

Account type

Income

Account code

1521

Title

Commercial Rental Income

Description

Income received for the use of university buildings, including commercial tenant rental payments. (Refer to 1522 - rental received for the use of University equipment and facilities, including sporting facilities)

Account type

Income

Account code

1522

Title

Other Rental & Hire Income

Description

Income received for the use of hiring/renting university property, equipment and sporting facilities on a short term or irregular basis, excluding commercial rental payments (refer to 1521) and student residential accommodation payments (refer to 1523).

Account type

Income

Account code

1523

Title

Student Accommodation Income

Description

Income received from student residential accommodation rental payments, including rental of student accommodation to non-students on a short-term basis. Includes lease of Residential Accommodation to external parties and accommodation storage fees.

Account type

Income

Account code

1541

Title

Parking Permit Fees

Description

Fees received for the provision of parking facilities, e.g. where parking permits and "scratch-it" tickets are issued. Refund for returned Parking Permits. Income received from day parking, parking meters and ticketing machines. This account captures transactions for OFM related departments only.

Account type

Income

Account code

1542

Title

Parking Fines (OFM Use Only)

Description

Income received as a result of breach of University parking regulations. Account 3563 to be used for related collections costs. This account captures transactions for OFM related departments only.

Account type

Income

Account code

1560

Title

Library Fines

Description

Income received by the libraries for late fees and fines. This account captures transactions for INS related departments only.

Account type

Income

Account code

1561

Title

Library Fees

Description

Income received by the libraries for services provided, excluding late fees (refer to 1560) and photocopying (refer to 1807).

Account type

Income

Account code

1581

Title

Conferences, Seminars

Description

Income from external sources relating to the operation of conferences, workshops and seminars by the University. Conference, workshop or seminar course fee only. NOT to be used for internal transfers. Recovery of expenditure related to conference, seminar or workshop, refer to 1741 or 1742. For Room Hire, refer to 1522.

Account type

Income

Account code

1582

Title

Excursion and Airport Pick-Up Fees

Description

Income received from the provision of excursions, airport pick-ups and other entertainment activities to students, including transportation, meals & accommodation income. Includes such income collected for future commitments. Airport pick-up examples: ELICOS and study tour students. Excursion examples: field trips, day trips, tours. Income collected from students for a day trip to ABC, which will be held and passed onto ABC upon fruition of the day trip.

Account type

Income

Account code

1588

Title

Other Fees Received

Description

Income received for non-academic related services provided by the University. Examples: Entrance Fees for competitions inclusive of administration

Account type

Income

Account code

1591

Title

Recreation Activity Fees - Campus Life

Description

Income received for the provision of recreation services, e.g. aerobics classes.

Account type

Income

Account code

1592

Title

QIBT Income

Description

Income received from Queensland Institute of Business and Technology.

Account type

Income

Account code

1661

Title

Child Care Subsidy Income

Description

Government Subsidy received for provision of Child Care. Refer to 5107 for Family Day Care Subsidy, which is subsequently remitted to Care Providers. Includes only income retained by the University.

Account type

Income

Account code

1663

Title

Child Care Service Fees - Campus Life

Description

Income received for the provision of various Child Care services. Includes Outside School Hours Care. Fees related to the provision of Child Care services, excluding payments, which are passed to Family Day Care Providers and Child Care Subsidies, refer to 1661 and 5107.

Account type

Income

Account code

1703

Title

Sales - Food

Description

Income received from the sale of meals and food, including meals provided to accommodation residents, and sale through vending machines. Cash variances in relation to sales are processed to 3581.

Account type

Income

Account code

1704

Title

Sales - Catering

Description

Income received from the provision of catering services and facilities.

Account type

Income

Account code

1705

Title

Sales - Publications, Multi-media, Reprographics & Photocopy

Description

Income received from the sale of journals and papers produced by the University, e.g. course materials. Income received from subscriptions and affiliation or membership fees paid by external organisations and individuals. Includes the sale of library books and other textbooks.

Account type

Income

Account code

1707

Title

Sales - Other Goods

Description

Income received from the sale of other goods, e.g. graduation tickets.

Account type

Income

Account code

1709

Title

Sales - Non Recorded & Portable & Attractive Assets

Description

Sales of Portable & Attractive Equipment, and other University Equipment not registered on the Fixed Asset Register. For Portable & Attractive Items, ensure asset number is recorded on receipt and disposal form completed and forwarded to Assets Office to facilitate disposal of asset from the Asset Register. If such an equipment item is traded in and the replacement asset is to be recorded on the Asset Register, then the trade in credit is to be allocated the 1709 account code. Refer to 1842 for income from the sale of assets on the Asset Register.

Account type

Income

Account code

1718

Title

Sales - Liquor

Description

Sales of alcoholic beverages via the University operated restaurants, i.e. CJ's Restaurant, Winebar etc.

Account type

Income

Account code

1721

Title

Clinical Fees

Description

Income received for clinical services provided by the University. Examples include: Dental Clinic Life Promotion Clinic Memory Clinic Neuro Psychiatrist Clinic Physiotherapy Clinic

Account type

Income

Account code

1741

Title

External Salary Recoveries

Description

Income received from external sources that is associated with the recovery of salaries originally paid by the University. Includes payments received for Jobskills and Jobstart staff and for staff on Jury Service and QTAC Service. This account is not to be used for internal salary recoveries, e.g. teaching buyouts.

Account type

Income

Account code

1742

Title

External Other Recoveries

Description

Recoveries of non-salary (administrative) costs to external bodies for services provided and re-imbursement from external sources including students and staff. Examples include reimbursement of air fares, travel, photocopiers, and telephones. For salary recoveries from external sources, refer to 1741. For internal charge recoveries and transfers, refer to 1745.

Account type

Income

Account code

1745

Title

Internal Recoveries & Transfers

Description

Income associated with the recovery of internal outlays. Income receipted into this account can only be processed using INTER journals. This account is used for internal reporting purposes only.

Account type

Income

Account code

1746

Title

Surplus Movements

Description

To be used only for the movement of genuine surpluses from CCR type projects to staff surplus returns. Please check with Manager, Budgeting before using.

Account type

Income

Account code

1747

Title

Joint Appt Salary Recovery

Description

Recovery of salary costs for staff under joint appointments.

Account type

Income

Account code

1801

Title

Royalties, Trademarks & Licenses

Description

Royalties arising from property owned by the university.

Account type

Income

Account code

1802

Title

Copyright & Intellectual Property

Description

Income resulting from the use of copyright materials and other intellectual property owned by the university

Account type

Income

Account code

1803

Title

Commission Received

Description

Income received in the form of commission, which includes Medibank commission on FPOS and other sales commission.

Account type

Income

Account code

1804

Title

Performance & Exhibition Income

Description

Income received from the provision of performance and exhibitions operated by the university.

Account type

Income

Account code

1805

Title

Discounts, Rebates, & Travel Rebate

Description

Sales & Accounts Payable discounts

Account type

Income

Account code

1806

Title

Sponsorships

Description

Receipts from external contributors e.g. Corporate sponsorship.

Account type

Income

Account code

1807

Title

Sundry Income

Description

Income received from external parties, which cannot be classified within any other specific account.

Account type

Income

Account code

1814

Title

Student Employment

Description

Income from Griffith Student Employment Program. Student Employment is a fee for service graduate recruitment consultancy within the Careers and Employment Team, run by the University to help place graduates into paid employment both on campus and externally with local businesses (former UniTemps income).

Account type

Income

Account code

1841

Title

Profit on Disposal of Assets

Description

Profit on Disposal of asset after subtracting the written down balance of the asset from the proceeds. To be used by Fixed Asset Team only.

Account type

Income

Account code

1842

Title

Proceeds from Disposal of Assets

Description

Proceeds from the sale or disposal of fixed assets (original cost $10,000 or greater). Includes trade-in credits. Ensure asset number is recorded on receipt and disposal form completed and forwarded to the Fixed Asset Team to facilitate disposal of asset from Asset Register. Proceeds from sale or disposal are then offset against the carrying cost of the asset by the Fixed Asset Team transferring balance to appropriate gain or loss on disposal accounts. Refer to 1709 for sale of items treated as Portable and Attractive Equipment and Non-Recorded Assets.

Account type

Income

Account code

1843

Title

QIC Market Value adjustments

Description

Market value gains/losses on QIC managed funds.

Account type

Income

Account code

1844

Title

Investment Fund Distributions

Description

Distribution of funds by QIC.

Account type

Expenditure

Account code

2100

Title

Acad Fulltime & Fractional Salary

Description

Salaries related to Academic staff appointed on a full time or fractional basis.

Account type

Expenditure

Account code

2101

Title

Acad Allowances

Description

Allowances related to Academic staff on a full time or a fractional basis.

Account type

Expenditure

Account code

2120

Title

Academic Salary Transfers

Description

Internal transfer of academic salary costs between accounts and/or elements. Use with salary journal format only. Staff membership number is required to be entered in journal reference field. Internal recoveries of labour included in the provision of a service should be recovered in the same account code as the services provided, e.g. maintenance and minor works, reprographics. Not to be used on invoices to external parties, refer to 1741 (Salary recoveries).

Account type

Expenditure

Account code

2125

Title

Acad F/T & Fracnl Payroll Tax

Description

State government payroll tax on academic staff salary and superannuation.

Account type

Expenditure

Account code

2126

Title

Acad F/T & Fracnl Wkrs Comp

Description

Worker Cover on academic staff salaries and superannuation.

Account type

Expenditure

Account code

2127

Title

Acad F/T & Fracnl Comp Super

Description

Staff superannuation contributions to Unisuper Accum 1 (Award Scheme) made by the University, at the rate of 14% for Academic staff on continuing basis or on fixed-term more than 2 years.

Account type

Expenditure

Account code

2130

Title

Academic Rec Leave Prov Exp

Description

Academic Recreation Leave provision balance movement between last pay and current pay.

Account type

Expenditure

Account code

2131

Title

Academic - LSL Exp

Description

Long Service Leave expense for entitled academic staff

Account type

Expenditure

Account code

2132

Title

Academic - Parental Leave exp

Description

Parental Leave expense for Academic staff. 0.60% charge to individual elements offset against OHD. Actual parental leave take paid from OHD.

Account type

Expenditure

Account code

2150

Title

Academic Sessional Salary

Description

Salaries related to Academic Sessional staff.

Account type

Expenditure

Account code

2170

Title

Sessional Salary Transfers

Description

Internal transfer of sessional salary costs between accounts and/or elements. Use with salary journal format only. Staff membership number is required to be entered in journal reference field. Internal recoveries of labour included in the provision of a service should be recovered in the same account code as the services provided, e.g. maintenance and minor works, reprographics. Also not to be used on invoices to external parties, refer instead to account code 1741 (Salary recoveries).

Account type

Expenditure

Account code

2175

Title

Acad Sessional Payroll Tax

Description

Government payroll tax on academic sessional staff salaries and superannuation.

Account type

Expenditure

Account code

2176

Title

Acad Sessional Workers Comp

Description

Worker Cover on academic sessional staff salaries and superannuation.

Account type

Expenditure

Account code

2177

Title

Acad Sessional Complsry Super

Description

Compulsory superannuation contributions to Unisuper Accum 1 (Superannuation Guarantee) made by the University on behalf of academic sessional staff at 9% of the base salary.

Account type

Expenditure

Account code

2200

Title

General Salary

Description

Salaries relating to Professional staff appointed to a continuing position, full time or fractional basis, including higher duties allowances (HDAs).

Account type

Expenditure

Account code

2201

Title

General Allowances

Description

Any allowances paid to Professional staff, including meal allowances, shift allowances, First Aid allowance, and other allowances. Excludes the following items: Higher duties allowances (refer to 2200 Professional Salary) Over-time allowances (refer to 2202) Travel allowances (refer to 3461-3464) Private Motor Vehicle Expense (refer to 3242)

Account type

Expenditure

Account code

2202

Title

General Overtime

Description

Overtime payments made to Professional staff.

Account type

Expenditure

Account code

2220

Title

General Salary Transfers

Description

Internal transfer of Professional salary costs between accounts and/or elements. Use with salary journal format only. Staff membership number is required to be entered in journal reference field. Internal recoveries of labour included in the provision of a service should be recovered in the same account code as the services provided, e.g. maintenance and minor works, reprographics. Also not to be used on invoices to external parties, refer to 1741 for salary recoveries.

Account type

Expenditure

Account code

2225

Title

General Payroll Tax

Description

Government payroll tax on Professional staff salaries and superannuation.

Account type

Expenditure

Account code

2226

Title

General Workers Compensation

Description

Worker Cover on Professional staff salaries and superannuation.

Account type

Expenditure

Account code

2227

Title

General Compulsory Superann

Description

Superannuation contributions to Unisuper Accum 1 (Award Scheme) made by the University on behalf of Professional staff, at the rate of 3% of base salary.

Account type

Expenditure

Account code

2230

Title

General Rec Leave Prov Exp

Description

General Recreation leave provision balance movements between last pay and current pay.

Account type

Expenditure

Account code

2231

Title

General LSL Exp

Description

Long Service Leave expense for entitled general staff

Account type

Expenditure

Account code

2232

Title

General Parental Leave Exp

Description

Parental Leave expense for General staff. 0.60% charge to individual elements offset against OHD. Actual parental leave take paid from OHD.

Account type

Expenditure

Account code

2250

Title

General Casual Salary

Description

Salaries for all levels of administrative, managerial and clerical staff who are employed on a casual basis.

Account type

Expenditure

Account code

2251

Title

General Casual Allowances

Description

Allowances related to casual staff.

Account type

Expenditure

Account code

2270

Title

Casual Salary Transfers

Description

Internal transfer of casual salary costs between accounts and/or elements. Use with salary journal format only. Staff membership number is required to be entered in journal reference field. Internal recoveries of labour included in the provision of a service should be recovered in the same account code as the services provided e.g. maintenance and minor works, reprographics etc. Also not to be used on invoices to external parties, refer instead to 1741 (Salary recoveries).

Account type

Expenditure

Account code

2275

Title

General Casual Overtime

Description

Overtime paid to casual staff.

Account type

Expenditure

Account code

2276

Title

General Casual Payroll Tax

Description

Government payroll tax on casual Professional staff salaries and superannuation.

Account type

Expenditure

Account code

2277

Title

General Casual Workers Comp

Description

Worker Cover on casual Professional staff salaries and superannuation.

Account type

Expenditure

Account code

2278

Title

General Casual Comp Super

Description

Superannuation contributions to Unisuper Accum 1 (Superannuation Guarantee) made by the University on behalf of Casual Professional staff, at the rate of 9% of base salary if earnings greater than $450 per month.

Account type

Expenditure

Account code

2400

Title

Research Assist Ftime Salary

Description

Salaries for non-academic research staff whose employment conditions are covered by the GU Enterprise Bargaining Agreement. It mostly includes graduates appointed for short terms (up to 3 years) who assist academic and research staff.

Account type

Expenditure

Account code

2401

Title

Research Assist Ftime Allow

Description

Allowances paid to Research Assistants on a full time or fractional basis.

Account type

Expenditure

Account code

2425

Title

Research Assist Payroll Tax

Description

Payroll tax levied by government as a percentage of gross salaries paid to Research Assistants and Research Officers.

Account type

Expenditure

Account code

2426

Title

Research Assist Workers Comp

Description

Levy applied through the payroll system at a predetermined rate on gross salaries for indemnity against workers compensation costs for Research Assistants and Research Officers.

Account type

Expenditure

Account code

2427

Title

Research Assist Comp. Super

Description

Superannuation contributions to Unisuper Accum 1 (Award Scheme) made by the University on behalf of Research Assistant staff, at the rate of 3% of base salary.

Account type

Expenditure

Account code

2450

Title

Rsrch Assist Casual Salary

Description

Casual salaries for non-academic research staff whose employment conditions are covered by the GU Enterprise Bargaining Agreement. It mostly includes graduates appointed for short terms who assist academic and research staff.

Account type

Expenditure

Account code

2451

Title

Rsrch Assist Casual Allowances

Description

Allowances paid to Research Assistant staff appointed on a casual basis.

Account type

Expenditure

Account code

2475

Title

Rsrch Assist Casual P/rollTax

Description

Payroll tax levied by government as a percentage of gross salaries paid to Research Assistants and research officers who are employed on a casual basis

Account type

Expenditure

Account code

2476

Title

Rsrch Assist Casual W/Comp

Description

Levy applied through the payroll system at a predetermined rate on gross salaries for indemnity against workers compensation costs for Research Assistants and Research Officers who are employed on casual basis.

Account type

Expenditure

Account code

2477

Title

Rsrch Assist Casual Comp Super

Description

University's contribution to employee superannuation schemes for Research Assistants and Research Officers who are employed on casual basis.

Account type

Expenditure

Account code

2803

Title

Long Service Leave Provision (PFS and Payroll use only)

Description

Expense account to progressively accumulate Long Service Leave to equal Leave Liability at end of a reporting period. Any payment of Long Service Leave is processed to account 5501.

Account type

Expenditure

Account code

2806

Title

Recreation Leave Provision (PFS Use Only)

Description

Expense account to record change in recreation leave liability at the end of a reporting period.

Account type

Expenditure

Account code

2901

Title

Contract Staff Expenses - Excluding Recruitment

Description

Payments made to all recruitment type agencies for contract staff salaries only. Does not include placement fees, refer to 3203. Includes payments for food services staff/dental contract staff/labour contract staff and library contract staff. Includes payment for JLX production staff

Account type

Expenditure

Account code

2902

Title

Practical Teaching, Lecturing & QCGU Performance fees

Description

Payment made in relation to practical teaching, including clinical teaching, musical teaching, teaching relief, and guest lecturing fees. Also includes payments for internships and mentors, practical medical training including payments for all major hospital training and payments for tutors/educators/convenors/ educational specialist and student workshops. Also includes performance fees etc. in relation to QCGU.

Account type

Expenditure

Account code

2903

Title

Joint Appointments

Description

Payments made in relation to Joint Appointments.

Account type

Expenditure

Account code

3012

Title

Cost of Goods Sold

Description

Purchase cost of other goods, other than inventory, not otherwise stated, obtained for the purpose of resale. Authorized Personnel Use Only.

Account type

Expenditure

Account code

3101

Title

Software Licences

Description

Payments made for the provision of external software license fees.

Account type

Expenditure

Account code

3102

Title

Administration Charge

Description

THIS ACCOUNT CODE IS NOT TO BE USED FOR ANY PURCHASE ORDER OR CREDITOR PAYMENT/CREDIT CARD PAYMENT/PURCHASE CARD PAYMENT. Internal account code to charge and recover agreed administration and corporate services or overhead charges between University cost centres and individual projects. Only to be used on journal transactions. Should not be used to record income or any external transactions, therefore cannot be used on receipts, invoices, general claims, petty cash or purchase orders.

Account type

Expenditure

Account code

3103

Title

Postage & Freight

Description

Payments made in relation to postal services. Internal recharges and recoveries of postage expenses using appropriate Journal Type. Costs relating to the transport of goods to and from the University and between the University campuses. Includes removal of pianos, and quarantine inspections fees. Does NOT include delivery charges relating to the purchase of assets, as freight/postage charge should be expensed or capitalised as part of the purchase price

Account type

Expenditure

Account code

3104

Title

Telephones / Telecommunications

Description

Payments made in relation to telephone/fax. Internal recharges and recoveries of telecommunication expenses (using appropriate Journal Type). Includes reimbursements to staff, PABX charges, Netstar IPASS Teleconferencing and payments for mobile phone charges and phone card purchases. Also includes the purchase of miscellaneous equipment such as phone accessories and recharging equipment, keypads/blue tooth equipment/handsfree kits, and carry cases etc. NOT TO BE USED FOR THE PURCHASE OF MOBILE PHONES, refer to 3381. Note: Mobile phones are not classed as Portable & Attractive irrespective of value Refer to 3423 Minor Alterations/Works for telephone handsets and lines. Refer to 3105 Internet Connection & Services Refer to 3381 for mobile phones and similar up to the value of $9,999.

Account type

Expenditure

Account code

3105

Title

Internet Connection & Service Fees

Description

All Internet connection and services fees. Primarily AARNET, UECOMM and ETHERNET charges. Also includes charges for Web Hosting. Includes broadband and skype charges. DOES NOT INCLUDE FOXTEL AND AUSTAR CHARGES REFER 3446.

Account type

Expenditure

Account code

3106

Title

Advertising, Marketing & Sponsorship (Non-appointment)

Description

Payments made for advertising/design work and promotion expenditure, including sponsorships, Open Days, exhibition costs, event costs, and promotional clothing and materials. Includes all Sponsorship payments where the name/logo of Griffith is displayed/mentioned or inferred in some format. For all sponsorship payments where there is NO mention of Griffith, refer to 3904. For all performance and presentation fees, refer to 3485. Refer to 3203 for recruitment advertising; Refer to 3281 for scholarships; and, Refer to 3282 for prizes.

Account type

Expenditure

Account code

3108

Title

Health & Safety Expenses

Description

Payments made for the provision of health and safety services and materials, e.g. materials, safety clothing, safety inspections. INCLUDES TESTING & TAGGING OF ALL ELECTRICAL EQUIPMENT, FIRST AID & WHSO COURSES. Includes the purchase of vaccinations. Excludes vaccinations for overseas travel, refer to 3464.

Account type

Expenditure

Account code

3109

Title

Institutional OSHC Expense

Description

Cost of institution Overseas Student Health Cover policy. This is a GST taxable expense.

Account type

Expenditure

Account code

3110

Title

Licenses excl Software

Description

Licence, Permit, Certification, Business Registration. Payments made for the provision of license fees (excluding software licences). Also includes accreditation fees. Not including conference registration (Account 3481). INCLUDES ALL BLUE CARD PAYMENTS. Includes charges for payments of ethics applications and all plant and permit registration/renewals.

Account type

Expenditure

Account code

3161

Title

Hospitality & Entertainment - Visitors

Description

Expenses related to hospitality and entertainment of University visitors and other individuals. Includes meals, gifts, and parking "scratch-it" permits. Where activity involves staff and external guests, allocate between codes 3161 (visitor's share) and 3162 (staff). Includes expenses relating to graduation ceremonies, and gifts for guest speakers. Excludes travel and accommodation expenses, refer to 3901. Refer to FBT Policy or Manager, Financial Accounting for guidance in relation to the appropriate apportionment between accounts and the resulting FBT liability.

Account type

Expenditure

Account code

3162

Title

Hospitality & Entertainment - Staff & Associates (FBT Applicable)

Description

Expenses related to hospitality and entertainment of University staff and associates (i.e. partner, relation), which is not part of normal University operations. Where activity involves staff and external guests, allocate between codes 3161 (visitors' share) and 3162 (staff). Includes stocking of office bar, all off campus business lunches which includes cafes/restaurants located on campus and all staff Christmas functions. FBT applies to this account and allocation journals to calculate FBT are generated at the end of the month.

Account type

Expenditure

Account code

3163

Title

Catering

Description

Payments made for the provision of catering services provided as part of normal University operations, e.g. finger food for working lunches on campus, morning/afternoon tea provided as part of meeting or seminar. Includes the use of catering service provided by campus restaurants, internal services and University Common Rooms. Also includes provision of tea, coffee and milk. Also includes minor benefits for staff that are a) less than $300 in value; b) infrequently provided; and/or, c) difficult to record and value. Such examples include flowers and gifts. Refer to FBT Policy or Financial Accounting Team for guidance in relation to dining on campus and the application of FBT.

Account type

Expenditure

Account code

3201

Title

Appointment Expenses: Non-Advertising

Description

Travel, meals, and accommodation costs relating to all prospective applicants including both domestic and international. Staff relocation costs, including storage, travel, meals, accommodation and insurance - as per employment contracts. Any associated catering costs should be expended against the appropriate hospitality codes (3163, 3161, 3162).

Account type

Expenditure

Account code

3203

Title

Appointment Expenses: Advertising

Description

Expenses relating to the advertising of University staff positions, excluding ongoing payments to agency services for salary, which should be coded to account 2901. INCLUDES ALL AGENCY RECRUITMENT/PLACEMENT/ADVERTISING COSTS AND FEES.

Account type

Expenditure

Account code

3221

Title

Publication, Photography Expenses and Video DVD Productions

Description

Payments made for the printing, design, and publication of marketing related materials such as flyers, banners, leaflets, business cards and Griffith Review. Includes Provision of photographic services, copying and or production costs of DVDs, CDs, videos and digital costs. Does not include related stationery supplies or office consumables, refer to 3321. Does not include image purchase, refer to 3566. Does not include copying or printing of non-marketing materials, refer to 3222.

Account type

Expenditure

Account code

3222

Title

Photocopying and Printing

Description

Copier costs and reimbursement of copying charges and printing of non-marketing materials, e.g. course notes, student booklets, annual financial statements. (Refer to 3221 for printing of marketing and advertising materials). Where maintenance costs include copy costs all costs are coded to 3222. Payments made for the provision of Uniprint and library reprographic services and materials. Includes laminating, photocopying, perforating, stapling, guillotine, collating, and microfiche services and binding of thesis. Includes all charges from XEROX/OCE/RICOH as the maintenance charges now include copy costs.

Account type

Expenditure

Account code

3241

Title

Fleet Motor Vehicle Expenses

Description

Payments made in relation to motor vehicle operations for fleet vehicles only. Includes repairs, common due date registration and individual registration, insurance, services, parts, cleaning, parking and fuel. Also includes reimbursement of motor vehicle expenses and motor vehicle hire costs to provide additional pool vehicle for fleet use. (Refer to 3242 for private motor vehicle mileage use and to 3243 for cab charge).

Account type

Expenditure

Account code

3242

Title

Private Motor Vehicle Expenses

Description

Claims for private motor vehicle usage, generally to be paid via the University's payroll system. Includes reimbursements for mileage and fuel. Reimbursements for lunch as part of this usage, should be treated as light lunches and coded to account 3163. PAYROLL USE ONLY.

Account type

Expenditure

Account code

3243

Title

Cabcharge

Description

Expenditure attributed to cabcharge or reimbursement of taxi fares used by staff. Excluding cab fares paid as part of domestic or overseas travel, refer to 3462 or 3464.

Account type

Expenditure

Account code

3261

Title

Excursions and Field Trips

Description

Payments made for hire of vehicle (bus) transport for staff, students or child care services for special activities such as "On the Move' and field trips of a research nature. EXCLUDES HOMESTAY REFER 3264. INCLUDES AIRPORT PICKUP AND RECEPTION FEES. VENDORS INCLUDE - GUGCSG/BELAIRE/BISS

Account type

Expenditure

Account code

3264

Title

Homestay Accommodation

Description

Payments related to the initial four weeks of accommodation paid for by the University and subsequently recovered from the student or organisation sponsoring the student. Also includes costs incurred by the University as part of Study Tours.

Account type

Expenditure

Account code

3281

Title

Scholarships

Description

Payments made to students in the form of scholarships or stipends sponsored either internally (using appropriate Journal Type) or externally. Also includes internship, bursary, payment for thesis and stipend project.

Account type

Expenditure

Account code

3282

Title

Prizes

Description

Payments made by the University to individuals in the form of prizes, cash or goods, sponsored either internally or externally. Also includes trophies, awards and engraving.

Account type

Expenditure

Account code

3283

Title

Stipend Schships Domestic

Description

Expense account under Scholarships recording all domestic stipends scholarships. Prior to 2018 this was shown in account 3281. Balance will roll into Scholarships Expense for Financial Statements and management reports.

Account type

Expenditure

Account code

3284

Title

Waiver Offset Schships Domestic

Description

Includes any domestic tuition fee waivers and offsets. Prior to 2018 this was shown in account 3281. Balance will roll into scholarships expense for financial statements, but is mapped in the Contrib Tree to net off against fee income for management reports.

Account type

Expenditure

Account code

3285

Title

Stipend Schships Intl

Description

Expense account under Scholarships recording all international stipend scholarships. Prior to 2018 this was shown as part of account 3281. Balance will roll into scholarships expense for financial statements and management reporting.

Account type

Expenditure

Account code

3286

Title

Waiver Offset Schships Intl

Description

Includes any international tuition fee waivers and offsets. Prior to 2018 this was part of account 3281. Balance will roll into scholarships expense for financial statements, but is mapped in the Contrib Tree to net off against fee income for management reports.

Account type

Expenditure

Account code

3287

Title

HDR Waiver Offsets

Description

HDR waiver offsets used in Group allocations. Mapped into scholarships expense for financial statements, but is mapped into NB_HDROFF node to net off against fee income for management reporting. FOR FINANCIAL ACCOUNTING AND SF TEAMS USE ONLY.

Account type

Expenditure

Account code

3288

Title

Offset Schships Intl Ugrad

Description

International undergraduate scholarships offset used in Group allocations. Mapped into scholarships expense for financial statements, but is mapped into NB_IUGOFF node to net off against fee income for management reporting.

Account type

Expenditure

Account code

3289

Title

Offset Schships Intl Postgrad

Description

International postgraduate scholarships offset used in Group allocations. Mapped into scholarships expense for financial statements, but is mapped into NB_IPGOFF node to net off against fee income for management reporting. .

Account type

Expenditure

Account code

3301

Title

Long Term Lease/Rental

Description

Payments made for the long term rental/lease of equipment UNDER A LEASE AGREEMENT, e.g. computer leases, motor vehicle leases, rental leases. Other examples include site rentals, rental of ATM's, NEC PABX 110 phone systems. ALL CHARGES FOR ACCOUNT 3301 MUST HAVE A SIGNED LEASE AGREEMENT. Short Term hiring of motor vehicles is recorded against 3302.IT IS IMPORTANT TO NOTE THAT A LONG TERM AGREEMENT FOR HIRE OF EQUIPMENT ETC WHERE THERE IS NO LEASE AGREEMENT SIGNED MUST BE CODED TO ACCOUNT 3302. Vendors for account 3301 include - AUSCO/UECOMM/CAR LEASE COMPANIES

Account type

Expenditure

Account code

3302

Title

Short Term Lease/Rental

Description

Payments made in relation to the short term (anything up to approx five years) hire of equipment, venues, plants, marquees, furniture or facilities on a temporary basis for the purpose of storage, archiving, entertainment, conferences and promotion WHERE NO LEASE AGREEMENT HAS BEEN SIGNED. Lease payments for equipment under a lease agreement are recorded against 3301. Payments made for the short term rental of buildings and other accommodation required by the University. Other examples include linen hire, refrigeration, indoor plants and hire of motor vehicles. VENDORS include - RECALL/GREEN GROVE/MORETON HIRE/CATER CARE/ BRISBANE CONVENTION CENTRE.

Account type

Expenditure

Account code

3321

Title

Stationery & Other Consumables

Description

Payments made for the provision of stationery materials, including internal allocation of printer quota, Finance store charges, office consumables (eg. plates and cups), arts materials, and computer consumables (cables, memory sticks, mouse & mouse pads, USBs, modems, adaptors, CDs, ink cartridges, laptop bags, disks), including newspapers, toners, ribbons, videocassettes, development and cost of films. Other examples include first aid items, non-food groceries, batteries, calculators and envelopes. Includes all photographic consumables and packaging consumables.

Account type

Expenditure

Account code

3324

Title

Clothing

Description

Purchase of all clothing, other than clothing purchased for health and safety reasons, refer to 3108. Includes academic gowns, uniforms, and costumes. Excludes clothing purchased for advertising / promotional purposes, refer to 3106.

Account type

Expenditure

Account code

3341

Title

Laboratory Consumables - General

Description

Payments made for the purchase of general laboratory consumables, other than those for which specific accounts are nominated. Payments to participants in laboratory or other experiments, refer to 3530. Refer to 3664 for purchase of gas not laboratory related.

Account type

Expenditure

Account code

3342

Title

Laboratory Glassware

Description

Payments made for the purchase of glassware used in laboratory, such as synergy pipette aid and specimen tubes soda glass.

Account type

Expenditure

Account code

3343

Title

Laboratory Chemicals - Other

Description

Payments made for the purchase of chemicals, other than biological chemicals (refer to 3346) & organic solvents required for laboratory teaching and research use (refer to 3347).

Account type

Expenditure

Account code

3344

Title

Laboratory Plasticware

Description

Payments made for the purchase of plasticware used in laboratory, such as conical tube, sealtite lid, and minitrak tips.

Account type

Expenditure

Account code

3345

Title

Laboratory Gases

Description

Payment for hire of gas bottles and supply of laboratory gases.

Account type

Expenditure

Account code

3346

Title

Laboratory Chemicals - Biological

Description

Payments made for the purchase of biological chemicals required for laboratory teaching and research use. Payment for acquisition of AZGU Herbarium samples.

Account type

Expenditure

Account code

3347

Title

Laboratory Chemicals - Organic Solvents

Description

Payments made for the purchase of organic solvent chemicals required for laboratory teaching and research use.

Account type

Expenditure

Account code

3348

Title

Laboratory Biological Materials

Description

Payments made for the purchase of biological materials required for teaching and research use. Examples include plants, seeds, brains, and subtilis broth.

Account type

Expenditure

Account code

3349

Title

Laboratory - Radioactive Materials & Hazardous Substances

Description

Payments made for the purchase of radioactive materials and hazardous substances, excluding biological materials required for laboratory teaching and research use (refer to 3348).

Account type

Expenditure

Account code

3381

Title

Non Portable & Attractive/Non Recorded Assets < $10,000

Description

Costs relating to the purchase of equipment, including furniture, which is not considered to be Portable & Attractive and which is not required to be recorded on the Asset Register as Portable & Attractive. Examples include desks, chairs, printers, mobile phones and similar up to the value of $9,999. Also includes Ipads under $2,000 (refer to 3385 for Ipads $2,000 < $10,000). This code should also be used for payments of less than $10,000 in relation to additions or improvements to existing Asset Register assets. Refer to 4399 for items with a value of $10,000 and over. This account is not to be used for small items/consumables that would not be classed as equipment.

Account type

Expenditure

Account code

3383

Title

Software < $100,000

Description

Costs relating to the purchase of computer software, excluding software licences (refer to 3101). Software packages not related to a specific hardware are capitalised from $100,000 as an intangible asset.

Account type

Expenditure

Account code

3384

Title

Portable, Attractive General Plant and Equipment $2,000 < $10,000

Description

Portable, Attractive General Plant and Equipment $2,000 < $10,000. This includes any non-computing portable equipment such as scientific equipment, cameras, AV or video conferencing equipment within the stipulated thresholds.

Account type

Expenditure

Account code

3385

Title

Portable, Attractive Computer Equipment $2,000 < $10,000

Description

Portable, Attractive Computer Equipment $2,000 < $10,000. This includes laptops or any other portable computing equipment within the stipulated thresholds.

Account type

Expenditure

Account code

3401

Title

Computing Maintenance and Support

Description

Payments made for the provision of computer and system maintenance. Includes software maintenance service, repair, replacement parts and maintenance agreement charges in relation to computers, printers and servers. Includes internal charges from ITS e.g. SLAs (Service Level Agreement charges). Refer to 3421 for maintenance and repairs of other plant and equipment. Also includes warranty charges.

Account type

Expenditure

Account code

3421

Title

Maintenance Plant & Equipment

Description

Payments made in relation to maintenance and repairs of plant and equipment including parts and materials required. Also includes piano tunings and fire alarm monitoring fee. Refer to 3422 for maintenance of buildings, 3401 for computing maintenance and support, 3241 for motor vehicle expenses and 3423 for minor alterations/works. For testing and tagging, refer to 3108. False fire alarm, refer to 3422. Copying and meter readings, refer to 3222.

Account type

Expenditure

Account code

3422

Title

Maintenance Buildings & Grounds

Description

Payments made in relation to maintenance and repairs of buildings and general upkeep of grounds, including materials as required, including fire alarm call-outs. Includes all false fire alarm charges. Asset Management staff to determine if the repairs/maintenance will constitute a increase in the service potential of the building and capitalise accordingly.

Account type

Expenditure

Account code

3423

Title

Minor Alterations and Works

Description

Payments made in relation to alterations and additions to buildings or infrastructure that would not constitute an increase in the replacement or capital value of a building or fixed asset. Includes cost of curtains, door signs and mail boxes but not when part of initial building construction (refer to 4345). Also includes installation and purchase of telephone handsets and lines.

Account type

Expenditure

Account code

3445

Title

Reference materials

Description

Reference materials for teaching & training purposes. Payments made for materials and services that relate to multi-media production including audio-visual. Expenditure relating to the purchase of books and other materials replacing lost or damaged stock. Costs of purchase of inter-library vouchers for book searches and document copy fees. Other than books and serials which are held in the library for staff and student use. (Refer to 3447 Library Collection Acquisition)

Account type

Expenditure

Account code

3446

Title

Memberships & Subscriptions

Description

Fees paid by the University for membership of external organisations, e.g. AVCC and subscriptions to publications (also refer to 3447 Library Collection Acquisition). This account to be used for individual staff/department subscriptions. Please refer to 3447/3448 for subscriptions for Library materials. DOES NOT INCLUDE CHARGES FOR BLUE CARDS, refer to 3101. INCLUDES FOXTEL AUSTAR

Account type

Expenditure

Account code

3447

Title

Library Collection Acquisition

Description

Library books and journals, hardcopy and/or electronic, held in the University Library. LIBRARY USE ONLY.

Account type

Expenditure

Account code

3448

Title

Library Printed Material

Description

Printed books and journals held in the University Library. Includes library subscription. LIBRARY USE ONLY.

Account type

Expenditure

Account code

3449

Title

Article Processing Charges

Description

Fees associated with publishing an article and making it Open Access through the payment of Article Processing Charges (APCs) - this includes article charges, page charges and charges to include colour images. When coding APCs to this account, please enter the line item description in the format of "Publisher - Journal Title".

Account type

Expenditure

Account code

3461

Title

Travel - Domestic Air Fares

Description

Payments in relation to domestic airfares (within Australia). Excludes all other travelling expenses, refer to 3462. Excludes travel costs in relation to staff appointments, refer to 3201.

Account type

Expenditure

Account code

3462

Title

Travel - Domestic Other Expenses

Description

Payments in relation to local travel expenses, with the exception of airfares. Includes accommodation, meals, taxis, bus and train fares, parking costs, vehicle hire. Excludes travel in relation to staff appointments, refer to 3201. Cabcharges in relation to local part of an overseas travel is to be coded to account 3464. Cabcharges not related to air travel refer to 3243.

Account type

Expenditure

Account code

3463

Title

Travel - Overseas Air Fares

Description

Payments in relation to overseas airfares. Excludes travelling expenses, refer to 3464. Excludes travel costs in relation to staff appointments, refer to 3201.

Account type

Expenditure

Account code

3464

Title

Travel - Overseas Other Expenses

Description

Payments in relation to overseas travel expenses, with the exception of air fares. Includes accommodation, meals taxis, bus and train fares, airport taxes, parking costs. Includes vehicle hire, travel insurance, departure tax, visas. Excludes expenses in relation to staff appointments, refer to 3201.

Account type

Expenditure

Account code

3465

Title

Travel Advance Suspense

Description

Travel Advances to staff. These are transferred to relevant expenditure codes upon acquittal.

Account type

Expenditure

Account code

3481

Title

Conference, Seminars and Staff Training

Description

Payments made for conference and course fees relating to University staff training and education. Includes work retreats, registration fees, payment for on-site lectures and other training costs. Includes accommodation and meals if part of the conference fee. If accommodation costs are not included in conference fees, they are treated as travel expenses. However, when organising a conference/seminar, costs not relating to staff need to be charged accordingly (eg. room hire - account 3302, catering - account 3163, travel and accommodation - account 3901). Please note - when engaging an external party to develop or deliver a training program to multiple GU staff, refer to 3521 (Consulting - Management, Marketing and Communications).

Account type

Expenditure

Account code

3483

Title

Staff Professional Fees Reimbursements

Description

Reimbursements to staff for professional fees.

Account type

Expenditure

Account code

3485

Title

Events-Organisation & Conduct

Description

Payments in relation to organising and conducting events at Griffith. Includes all performance fees, artists fees, musical instruments accompaniments, artists commissions, costumes and musical scores except performance fees etc in relation to QCGU (refer to 2902).

Account type

Expenditure

Account code

3501

Title

Staff Study Assistance

Description

Payments to University general and academic staff under the Staff Education Assistance Policy, paid via the University's payroll system. Refer to 3502 for reimbursement of HECS-HELP or FEE-HELP payments.

Account type

Expenditure

Account code

3521

Title

Consulting - Management, Marketing and Communications

Description

Consultancy fees charged for management, human resources, marketing or communications services. For example - process and policy reviews, psychological assessments, bench marking, career management, external PEP program facilitators, procurement or travel advisory services, marketing, and telecommunications consultants. Includes engagement of an external party to develop a training program or deliver a training program onsite/online to multiple staff, where only Griffith staff attend. (This is opposed to staff development where singular staff members attend training courses where participants from other organisations also attend, refer to 3481 instead).

Account type

Expenditure

Account code

3523

Title

Consultancy - Information Technology

Description

Consultancy fees charged for information technology services. For example - IT audit, hire of external consultants for IT system reviews or updates. Includes PeopleSoft and other system changes, web design and implementation services.

Account type

Expenditure

Account code

3525

Title

Consultancy - Professional/Technical

Description

External services provided in relation to professional and technical services. Includes services from accounting firms for audit or taxation issues. Architects, engineers and surveyors, in relation to construction contracts (these may form part of construction costs and capitalised). Includes payments for articles for publications, transcribing, translating or editing a document. Includes patent attorneys. Includes payments in relation to consultants conducting research. Also includes charges for sample collection and analysis in pathology testing. Refer to 3902 Commissions for payments to agents recruiting students. Includes contributions to Griffith Review. Does not include payment for purchase of images etc for Griffith Review - refer to 3566 for this.

Account type

Expenditure

Account code

3529

Title

External Course Delivery

Description

Courses developed and delivered to students by external parties. Examples are : Flight training Sports training IGI golf courses Also includes sporting/ health classes fees. Also includes Medical training courses. This account is only for use when the charges are considerable in amount or where they are conducted for a length in time which results in a considerable amount.

Account type

Expenditure

Account code

3530

Title

Honoraria, Sitting & Participation Fees

Description

Honoraria, fees paid for thesis and exam marking, invigilation, and generally fees paid for participating in research projects. Includes exam supervision/invigilation/marking and evaluation. Also includes Mentor fees and sitting fees for board members. Definition of HONORARIA - Payment given to a Professional person for service which fees are not legally or traditionally required.

Account type

Expenditure

Account code

3560

Title

Internal Audit Fees

Description

Payments made to internal and external parties for the provision of internal auditing services.

Account type

Expenditure

Account code

3561

Title

External Audit Fees

Description

Payments made to the Queensland Audit Office and other External Audit Firms for the provision of auditing services

Account type

Expenditure

Account code

3562

Title

Bank Charges

Description

Charges in relation to bank transactions, e.g. QIC charges for managing investments (Charges, such as dishonour fees, recoverable from students are coded to their respective debtor account, and credited to this account). Includes fees for TRAVELEX/PAYPAL & AMEX fees.

Account type

Expenditure

Account code

3563

Title

Debt Collection Charges

Description

Payments made to debt collection agencies for the provision of debt collection services and reimbursement of costs by defaulting debtor. Includes payments made to SPER, CITEC, Minter Ellison and Queensland Transport for collection of Parking Fines.

Account type

Expenditure

Account code

3564

Title

Interest Expense & Borrowing Costs

Description

Interest on borrowings, external administration expenses and market value adjustment of principal.

Account type

Expenditure

Account code

3565

Title

Legal Fees

Description

Payments made for the provision of external legal services. Includes stamp duty on contracts.

Account type

Expenditure

Account code

3566

Title

Copyright and Royalties

Description

Copyright Agency fees e.g., hire of music scores etc. Includes royalty payments for use of copies of movies, books, articles & images. Also includes the use of sound recordings etc. The owner of an image etc must be reimbursed when using same image etc for whatever purpose. The use of software normally requires a licence, refer to 3101.

Account type

Expenditure

Account code

3567

Title

Merchant Fees

Description

Charges in relation to electronic banking services utilised by the University such as EFTPOS/CYBERSOURCE.

Account type

Expenditure

Account code

3568

Title

Overseas Income Tax Expense

Description

Income tax in relation to the University's overseas operation.

Account type

Expenditure

Account code

3581

Title

Cash Write Offs

Description

Variance in Cashier Batches or Petty Cash Float, to be authorised by Supervisor.

Account type

Expenditure

Account code

3582

Title

Stock Write Offs

Description

Expensing approved stock write-offs for discrepancies between stocktakes and book balances.

Account type

Expenditure

Account code

3583

Title

Bad Debts Written Off

Description

Write off of debts which are not recoverable from debtor, after all collection efforts have been exhausted. Not to be used for the purpose of reversing incorrectly charged invoices.

Account type

Expenditure

Account code

3584

Title

Exchange Losses

Description

Foreign Exchange Losses resulting from a variance between deposits received and payments made and the actual creditor or debtor account.

Account type

Expenditure

Account code

3585

Title

Research Deficits

Description

Deficits on research projects to be cleared from other projects. Approval is required from the GL Control and Integrity Manager before posting to this account.

Account type

Expenditure

Account code

3586

Title

Doubtful Debts

Description

Provide for debt which is unlikely to be recovered, as opposed to bad debts which have not been recovered, after collection efforts have been exhausted.

Account type

Expenditure

Account code

3587

Title

Settlements, e.g. insurance

Description

Third party claims, under excess e.g., motor vehicle insurance, liability fees, etc. Payments relating to the settlement of claims resulting from Motor Vehicle accidents and other incidents relating to GU staff or property.

Account type

Expenditure

Account code

3588

Title

Impairment Loss

Description

Impairment Loss on Fixed Assets held at cost.

Account type

Expenditure

Account code

3590

Title

Impairment of Shares Expense

Description

Provide when there is potential that the full value of shares in other corporates will not be realised.

Account type

Expenditure

Account code

3601

Title

Fringe Benefits Tax - Living Expenses

Description

Quarterly calculation by Financial Accounting of FBT on meals and accommodation provided to staff by GU.

Account type

Expenditure

Account code

3603

Title

Fringe Benefits Tax - Executive Expenses

Description

Calculation by Financial Accounting of FBT on any expenses not specifically identified provided to staff by GU for personal use. Examples include personal travel, Medibank payment, and any expense paid on behalf of a spouse.

Account type

Expenditure

Account code

3605

Title

Fringe Benefits Tax - Motor Vehicles

Description

A car benefit arises when a vehicle is owned or leased by the University and is available at any time of day for private use by an employee. Quarterly calculation by Logistics of FBT on staff's private use of GU motor vehicles.

Account type

Expenditure

Account code

3606

Title

Fringe Benefits Tax - Entertainment

Description

Records the value of entertainment costs on which fringe benefits tax is calculated and payable in respect of fringe benefits provided to University employees. Monthly system generated calculation of FBT on expense charged to account 3162. For non-taxable entertainment expenses refer to 3161.

Account type

Expenditure

Account code

3607

Title

Fringe Benefits Tax - Payroll Tax on FBT

Description

Payroll tax applicable to all Fringe Benefits provided by the University, except for Entertainment expense and shared cars.

Account type

Expenditure

Account code

3609

Title

Fringe Benefits Tax - Loans

Description

A benefit arises where a loan is provided to an employee on which a low rate of interest (or no interest) has been charged during the fringe benefits tax year. A low rate of interest is one less than the statutory rate of 7.80% 2011/2012. This includes the purchase of University assets by instalment (eg payroll deduction), advances remaining uncleared after 6 months, provision of credit or the payment of a debt. Loan fringe benefit arises when an agreement has been made between an employee and GU for the repayment of an overpaid salary. The deemed interest rate is charged on the outstanding balance, reduced by any repayments throughout the FBT year. The deemed interest becomes the benefit and is subject to fringe benefits tax.

Account type

Expenditure

Account code

3661

Title

Rates

Description

Payments made to Local Government Authorities for property rates.

Account type

Expenditure

Account code

3662

Title

Insurance

Description

Insurance premium payments made for the provision of business and property insurance. Refer to PFS Insurance Officer.

Account type

Expenditure

Account code

3663

Title

Security

Description

Security Services in relation to property and personnel and Armaguard Cash Collection Services.

Account type

Expenditure

Account code

3664

Title

Electricity/Gas

Description

Payments made in relation to electricity expenses. Internal recharges and recoveries of electricity expenses from SRC, GUILD, Café Rossa etc. Separate codes exist for gas acquired for laboratories 3345 and for Health.

Account type

Expenditure

Account code

3666

Title

Cleaning and Waste Removal

Description

Payments made in relation to cleaning, cleaning materials and/or caretaking services. Includes cleaning & waste disposal from buildings, laboratories and grounds. Payments made for the provision of laundry facilities and services in relation to student accommodation, catering and laboratory linen. Also includes dry cleaning for items such as Corporate jackets. For hazardous waste disposal, refer to 3108.

Account type

Expenditure

Account code

3701

Title

Loss on Disposal of Assets

Description

Loss after deducting Net Book Value of asset from proceeds

Account type

Expenditure

Account code

3704

Title

Depreciation Furniture

Description

Depreciation expense on furniture. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3705

Title

Depreciation Motor Vehicles

Description

Depreciation expense on motor vehicles. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3706

Title

Depreciation Computing

Description

Depreciation expense on computing equipment with a value of $10,000 or greater over the useful life of the asset, excluding Portable & Attractive. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3707

Title

Depreciation General Plant & Equipment

Description

Depreciation expense on all general plant and equipment excluding Portable & Attractive. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3708

Title

Depreciation Office & Communication Equipment

Description

Depreciation expense on all office and communication equipment. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3710

Title

Depreciation Laboratory, Technical & Scientific Equipment

Description

Depreciation expense on all laboratory, technical and scientific equipment. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3711

Title

Depreciation Infrastructure

Description

Depreciation expense on Infrastructure. Quarterly calculation by Asset Management, Finance.

Account type

Expenditure

Account code

3712

Title

Depreciation Intangible Assets

Description

Depreciation expense on Intangible Assets. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3714

Title

Depreciation Buildings

Description

Depreciation expense on buildings. Quarterly calculation by Asset Management, Finance.

Account type

Expenditure

Account code

3716

Title

Amortisation Leasehold Land

Description

Amortisation expense on leasehold land. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3717

Title

Amortisation Leasehold Buildings

Description

Amortisation expense on leasehold buildings. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3718

Title

Depreciation Network/Server Equipment

Description

Depreciation expense on network, server and related equipment. The calculation is done and posted to GL via system generated journals on monthly basis.

Account type

Expenditure

Account code

3719

Title

Amortisation - ROU Assets

Description

Amortisation expense on Right-of-Use assets. The calculation is done and posted to the GL via system generated journals on a monthly basis.

Account type

Expenditure

Account code

3720

Title

Depreciation SCA

Description

Depreciation expense on service concession assets. The calculation is done and posted to the GL via system generated journals on a monthly basis.

Account type

Expenditure

Account code

3901

Title

Travel and Subsistence - Visitors (All Costs)

Description

Travel and accommodation expenses (meals, fares etc) paid on behalf of visitors and individuals who are not staff members of the University e.g. visiting lecturers/professors or others providing services on an honorary basis. INCLUDES LIVING ALLOWANCE PAYMENTS AND VISA PERMIT PAYMENTS. Expenses of travel and meals paid for prospective applicants/staff, refer to 3201. Expenses of travel and meals paid for current staff, refer to 3461-3464.

Account type

Expenditure

Account code

3902

Title

Commission or Agent Expense

Description

Commission payments made to external agents primarily for recruitment of overseas students.

Account type

Expenditure

Account code

3904

Title

External Grants/Third Party Payments

Description

Funds recorded as grants to external organisations or entities, where goods or services are not provided in return (non-reciprocal transfers). ALSO INCLUDES DONATIONS AND SPONSORSHIP WHERE NO ADVERTISING IS INCLUDED. Refer to 3106 for Sponsorship with advertising. Includes all Student Association payments.

Account type

Expenditure

Account code

3905

Title

Intellectual Property Expenditure

Description

Costs incurred in obtaining the use of intellectual property owned by an External Organisation.

Account type

Expenditure

Account code

3910

Title

Third Party Payments- Research

Description

Payment of research grant funds to other organisations or entities, where distribution/payment is specified as part of a MOU or agreement, e.g. distribution of ARC grant income to other Universities. Refer to 3904 for payment of non-research funds.

Account type

Expenditure

Account code

3911

Title

UniTemps Expense

Description

Expenses from Griffith Unitemps Program. Unitemps is a recruitment agency owned and run by the University to help students with employment both on campus and with local businesses.

Account type

Assets

Account code

4001

Title

Cash on hand

Description

University cash on hand, other than cash at bank. e.g. petty cash and imprest accounts. Account to be used only to increase or decrease amount of float. Any reimbursement of amounts expended from floats are to be charged to relevant expense codes.

Account type

Assets

Account code

4015

Title

Student Managed Investment Fund

Description

Used to record the transactions and balance of funds invested in the Student Managed Investment Fund. The Fund is managed by third year undergraduate students and postgraduate Masters students in the Griffith Business School.

Account type

Assets

Account code

4016

Title

Cash at Bank - CBA

Description

University Commonwealth Bank of Australia AUD Bank account. Only transactions originating from receipts and payments to be processed to this account.

Account type

Assets

Account code

4017

Title

USD Bank Account CBA

Description

University Commonwealth Bank of Australia USD Bank account. Only transactions originating from receipts and payments to be processed to this account.

Account type

Assets

Account code

4018

Title

HKD Bank Account CBA

Description

University Commonwealth Bank of Australia HKD Bank account. Only transactions originating from receipts and payments to be processed to this account.

Account type

Assets

Account code

4019

Title

GBP Bank Account CBA

Description

University Commonwealth Bank of Australia GBP Bank account. Only transactions originating from receipts and payments to be processed to this account.

Account type

Assets

Account code

4020

Title

EUR Bank Account CBA

Description

University Commonwealth Bank of Australia EUR Bank account. Only transactions originating from receipts and payments to be processed to this account.

Account type

Assets

Account code

4109

Title

Provision of Doubtful Debts

Description

Value of potential bad debts is estimated at year-end and this amount is recorded against account 3586. The amount recorded is held as a provision and shown as a deduction from the value of total Accounts Receivable in the Annual Financial Statements. Account not to be used to write off Bad Debts.

Account type

Assets

Account code

4110

Title

Current Sundry Debtors

Description

University debtors not included in the debtors' ledgers. Includes expenses incurred on behalf of external entities, which are to be recovered.

Account type

Assets

Account code

4117

Title

SF Debtor Control Account

Description

System Account. Not to be used for transaction processing

Account type

Assets

Account code

4118

Title

AR Debtor Control Account

Description

System Account. Not to be used for transaction processing

Account type

Assets

Account code

4119

Title

Current Contract Assets

Description

Funds to be received within 12 months for services/goods provided, conditional on completion of full service/goods delivery. FINANCIAL ACCOUNTING TEAM USE ONLY.

Account type

Assets

Account code

4120

Title

GST Receivable

Description

GST recoverable from ATO as a result of GST paid on purchases used in the University's operations.

Account type

Assets

Account code

4201

Title

Prepayments - Goods & Services

Description

Prepayment of purchases. Key Deposits, even if refundable, are to be charged directly to the income account and reversed against the income account when refunded. Not to be used for pre-payments on capital equipment.

Account type

Assets

Account code

4221

Title

Inventories

Description

Value of stock held in University Stores e.g. academic dress, spare parts, stationery, fuel. Stock issues are transferred to relevant expenditure codes or appropriate Cost of Goods Sold account.

Account type

Assets

Account code

4241

Title

Short Term Deposits

Description

Used to record the transactions and balance of funds invested as Short term deposits.

Account type

Assets

Account code

4243

Title

Managed Funds

Description

Used to record the transactions and balance of funds invested in managed funds with QTC.

Account type

Assets

Account code

4244

Title

External Transactions Clearing Account

Description

External adds in the Bank Reconciliation matching processes generates an entry to this account which needs to be cleared to the appropriate account code by Bank rec staff.

Account type

Assets

Account code

4245

Title

QIC Investment Funds

Description

Used to record the transactions and balance of funds invested in managed funds with QIC.

Account type

Assets

Account code

4257

Title

Student Charges Suspense

Description

Used for refunds from the Debtors' Ledger, payments to be offset by transfer of balance from relevant debtor's account.

Account type

Assets

Account code

4258

Title

Student Loan Suspense

Description

Used for loans payments, payments to be offset by transfer of loan amount from relevant debtor's account.

Account type

Assets

Account code

4259

Title

Trade Debtors Suspense

Description

Used for refunds from the Debtors' Ledger. Payments to be offset by transfer of balance from relevant debtor's account.

Account type

Assets

Account code

4264

Title

SF 3rd Party Contract System Suspense

Description

Clearing account for Third Party Sponsorship Payments. To be used only in conjunction with a transfer from a Student's account.

Account type

Assets

Account code

4265

Title

SF Payment Plan System Suspense

Description

Clearing account for Payment Plans. To be used only in conjunction with the conversion of a Student Loan into a Payment Plan.

Account type

Assets

Account code

4267

Title

TPC Internal Payment

Description

Clearing account for internally funded Third Party Contracts. Used by Finance Corporate Department only.

Account type

Assets

Account code

4301

Title

Unit Trusts

Description

Units held in external trust entities not likely to be realised within 12 months.

Account type

Assets

Account code

4302

Title

Investment in unlisted companies

Description

Shares held in external entities not likely to be realised within 12 months.

Account type

Assets

Account code

4304

Title

Provision for impairment of shares in other corporations

Description

Value of potential share write-off. The amount recorded is held as a provision and shown as a deduction from the value of total shares in other corporations in the Annual Financial Statements. The amount is realised when there is potential that the full amount of the investment may not have value and it is then recorded against 3590.

Account type

Assets

Account code

4305

Title

Non current Contract Assets

Description

Funds to be received for services/goods provided, conditional on completion of full service/goods delivery. Funds expected to be received in greater than 12 months. FINANCIAL ACCOUNTING TEAM USE ONLY.

Account type

Assets

Account code

4341

Title

Land

Description

Land held by the University as Freehold and by Deed of Grant in Trust. Valuations are performed by independent valuers on a regular basis. For processing purposes use account 4399.

Account type

Assets

Account code

4342

Title

Infrastructure under Construction, Additions, Improvements

Description

Payments relating to the construction of or improvement of/or addition to existing infrastructure (e.g. roads, chiller plants). If addition or improvement, must identify to which asset number the expenditure relates. Only to be used where the expenditure results in an increase to the value of the infrastructure otherwise either Maintenance (buildings/grounds 3422, plant & equipment 3421) should be used. All expenditure is transferred to the depreciable asset account upon completion of the project. The allocated asset number should be referenced in the journal. Managed by Finance in conjunction with Office of Facilities Management and Division of Information Services.

Account type

Assets

Account code

4343

Title

Buildings

Description

Transferred from 4345 on completion of project. Includes all costs associated with construction of the building e.g., project costs, communication wiring, lift, initial fixed seating in lecture theatres, initial signage. ASSET MGT USE ONLY.

Account type

Assets

Account code

4344

Title

Prov for Accum Dep - Buildings

Description

Used to record accumulated depreciation of buildings at cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3714. ASSET MGT USE ONLY.

Account type

Assets

Account code

4345

Title

Buildings under Construction, Additions, Improvements

Description

All payments related to the construction of new buildings or improvements to existing and capital projects that are generally managed by the Office of Facilities Management. Additions or improvements must result in an increase in value of the building otherwise either building & grounds maintenance (account 3422) or Minor Alterations (account 3423) should be used. The total cost of the project is transferred to 4345 upon completion.

Account type

Assets

Account code

4346

Title

Infrastructure

Description

Infrastructure includes expenditure on capital items for the general use of the University and not tied to one particular building, e.g. roads, chiller plants, telecommunication links inter- and intra-campus, electrical services, parking areas. During construction/improvement, expenditure is charged to 4342, on completion of the project, the cost is transferred to 4346, and depreciated over the asset's useful life. Includes consultancy fees to manage project, but does not include individual items that may be relocated to another use. ASSET MGT USE ONLY.

Account type

Assets

Account code

4347

Title

Prov for Accum Dep-Infrastruct

Description

Used to record accumulated depreciation of infrastructure (roads, pathways, open car parks, etc) at valuation. The provisions are made periodically over the useful life of the asset/s, the corresponding entries are debited as expenses, refer to 3711. ASSET MGT USE ONLY.

Account type

Assets

Account code

4348

Title

Motor Vehicles

Description

All motor vehicles owned by the University including campus buses, sedans, station wagons, four wheel drives, trucks, boats and motor bikes. Lease payments are recorded against 3301. Registration and on-road costs are coded to 3241. ASSET MGT USE ONLY. For processing purposes use account 4399.

Account type

Assets

Account code

4349

Title

Prov for Acc Dep - M/Vehicles

Description

Used to record accumulated depreciation of motor vehicles at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3705. The accumulated depreciation is held in this account until asset/s is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4350

Title

Computing Equipment

Description

All desktop and laptop computers, servers, scanners and printers with an acquisition value of $10,000 or greater. If software is installed on the computer and is not itemised with a separate value at time of purchase, then it forms part of the equipment asset. ASSET MGT USE ONLY. For processing purposes use account 4399.

Account type

Assets

Account code

4351

Title

Prov for Acc Dep - Comp Equip

Description

Used to record accumulated depreciation of computing equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expense, refer to 3706. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4352

Title

General Plant & Equipment

Description

Includes photographic equipment, grounds equipment, and other equipment not assigned a specific asset category. Chiller plant which is used for more than one building should be recorded against Infrastructure, refer to 4346; if specifically used for one building and not movable, it forms part of the value of the building, refer to 4343. ASSET MGT USE ONLY. For processing purposes use account 4399.

Account type

Assets

Account code

4353

Title

Prov for Acc Dep-General P & E

Description

Used to record accumulated depreciation of general plant and equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3707. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4354

Title

Furniture

Description

Includes desks, shelving with an acquisition value of $10,000 or greater. Generally custom-built. For processing purposes use account 4399. ASSET MGT USE ONLY.

Account type

Assets

Account code

4355

Title

Prov Acc Dep - Furniture

Description

Used to record accumulated depreciation of furniture purchased at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3704. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4356

Title

Office & Communication Equipment

Description

Includes office telecommunications equipment, e.g.,fax machines, photocopiers, collaters with an acquisition value of $10,000 or greater. ASSET MGT USE ONLY. For processing purposes use account 4399.

Account type

Assets

Account code

4357

Title

Prov Acc Dep-Off & Com Equip

Description

Used to record accumulated depreciation of office and communication equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3708. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4360

Title

Laboratory/Technical/Scientific Equipment

Description

Includes microscopes, oscilloscopes and bench-top scientific equipment with an acquisition value of $10,000 or greater. Does not include: - computers or their peripherals, refer to 3384 and 4350; - Portable and Attractive items with a value between $2,000 < $10,000, refer to 3384; - Non Portable and Attractive items between $2,000 < $10,000, refer to 3381; - laboratory chemicals, refer to 3343; - glassware, refer to 3342; and - consumables, refer to 3341 ASSET MGT USE ONLY. For processing purposes use account 4399.

Account type

Assets

Account code

4361

Title

Prov Acc Dep-L/T/S Equipment

Description

Used to record accumulated depreciation of Laboratory, Technical & Scientific equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3710. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4362

Title

Library Collection

Description

This includes special library collections acquired.

Account type

Assets

Account code

4364

Title

Collections - Artworks and Museum

Description

Value of Griffith Artworks and museum collections. ASSET MGT USE ONLY. For processing purposes use account 4399.

Account type

Assets

Account code

4365

Title

General Plant & Equipment Under Construction

Description

For use on Purchase Orders for general plant and equipment under construction and where information for recording of separate assets cannot be made at the time of the purchase. Example Video conferencing systems.

Account type

Assets

Account code

4366

Title

Leasehold Land

Description

Premium on Land leased at Southbank. Account not to be used for short term lease. ASSET MGT USE ONLY.

Account type

Assets

Account code

4367

Title

Prov Amortisation -Leased Land

Description

Used to record accumulated amortisation of leased land at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3716. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4368

Title

Leasehold Buildings

Description

Premium on Buildings leased at Southbank. Account not to be used for short term lease. ASSET MGT USE ONLY.

Account type

Assets

Account code

4369

Title

Prov Amortisation-Leased Bldgs

Description

Used to record accumulated amortisation of leased buildings at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3717. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY

Account type

Assets

Account code

4370

Title

Network & Server Equipment

Description

Server and network related equipment with an acquisition value of $10,000 or greater. ASSET MGT USE ONLY. For processing purposes use account 4399.

Account type

Assets

Account code

4371

Title

Prov Accum Depn - Network Serv

Description

Used to record accumulated depreciation of network servers and related equipment at deemed cost. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3718. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4372

Title

Intangible Assets

Description

Software packages not related to a specific hardware and meeting the capitalisation threshold of $100,000 or more is processed against this account. Account also includes Intellectual Property owned by the University, exceeding the $100,000 capitalisation threshold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4373

Title

Prov for Accum Dep-Intangible

Description

Used to record accumulated depreciation of intangible assets. The provisions are made periodically over the useful life of the asset, the corresponding entries are debited as expenses, refer to 3712. The accumulated depreciation is held in this account until the asset is retired or sold. ASSET MGT USE ONLY.

Account type

Assets

Account code

4374

Title

Service Concession Asset

Description

Service concession assets, measured at fair value at date of recognition. FINANCIAL ACCOUNTING TEAM USE ONLY.

Account type

Assets

Account code

4375

Title

Prov for Accm Dep SCA

Description

Used to record accumulated depreciation of service concession assets. FINANCIAL ACCOUNTING TEAM USE ONLY.

Account type

Assets

Account code

4381

Title

Intangible Asset Construction

Description

Accumulation of costs associated with the construction of Intangible Assets.

Account type

Assets

Account code

4383

Title

Right-of-Use Asset

Description

Right-Of-Use (ROU) asset and corresponding liability will be recognised for all leases with periods greater than 12 months, unless considered to be low value. The ROU asset will be initially recognised at cost (or fair value for leases with below-market lease payments) and will give rise to a depreciation expense (refer to 3719).

Account type

Assets

Account code

4384

Title

Prov for Amortn - ROU Assets

Description

Provision for amortisation on Right-of-Use assets. ASSET MGT USE ONLY.

Account type

Assets

Account code

4399

Title

Fixed Asset Suspense Account

Description

All assets acquired are to be processed to this account in the first instance. The Fixed Asset System will transfer any assets to the appropriate category. Used instead of accounts 4341, 4348, 4350, 4352, 4354, 4356, 4360, 4364, 4366, 4368, 4370 and 4372.

Account type

Liabilities

Account code

5101

Title

Accounts Payable Control

Description

System Control Account. Not to be used for transaction processing.

Account type

Liabilities

Account code

5102

Title

Accrued Expenditure

Description

Goods and services supplied and not yet paid for, at end of reporting period. Recorded for Financial Statement purposes only.

Account type

Liabilities

Account code

5104

Title

Other creditors

Description

Funds held on behalf of SRC, Guild, Alumni etc. Fund collection by CALL in relation to Medical Benefit contributions by Overseas Students.

Account type

Liabilities

Account code

5105

Title

Refundable Deposits

Description

Deposits/Bonds in relation to Commercial Premises, and Retentions on Building Contracts

Account type

Liabilities

Account code

5109

Title

Commonwealth Paid Parent Leave

Description

All funding received and disbursed in relation to the Australian Government's Paid Parental Leave scheme.

Account type

Liabilities

Account code

5110

Title

OS-HELP

Description

Unspent funds received from the Australian Government for financial assistance for students.

Account type

Liabilities

Account code

5111

Title

Unspent Financial Assistance

Description

Unspent financial assistance provided by the Australian Government at the Financial Year End.

Account type

Liabilities

Account code

5112

Title

CampusGroups - Student Clubs

Description

Income from student payments into the CampusGroups system for student club events, merchandise and membership fees.

Account type

Liabilities

Account code

5152

Title

Unclaimed Receipts

Description

Unidentified funds received from debtors and students. To be held for a period of 2 years prior to allocation to University Income.

Account type

Liabilities

Account code

5153

Title

SF Travellex Sys Suspense

Description

Used for storing student payments made via Travelex for new students until student account established in Student Financials. SF USE ONLY.

Account type

Liabilities

Account code

5155

Title

Stores AP Offset

Description

Clearing Account for goods supplied from Central stores which will be cleared by running paycycle. ONLY TO BE USED BY CENTRAL STORES OR ACCOUNTS PAYABLE.

Account type

Liabilities

Account code

5158

Title

Unclaimed Trfs Public Trustee

Description

Unclaimed funds received by the University, to be transferred to the Public Trustee after a period of time.

Account type

Liabilities

Account code

5159

Title

Diners Card Suspense

Description

Diners card payments offset against expenditure journal.

Account type

Liabilities

Account code

5160

Title

Purchasing card Promaster

Description

Suspense account for the Purchasing Card scheme used in the Promaster configuration for the payments and reconciliation purposes

Account type

Liabilities

Account code

5161

Title

Corporate Card Promaster

Description

Suspense account for the Corporate Card scheme used in the Promaster configuration for the payments and reconciliation purposes

Account type

Liabilities

Account code

5162

Title

Purchase Card Suspense Concur

Description

Suspense account for the Purchasing Card scheme used in the Concur configuration for the payments and reconciliation purposes

Account type

Liabilities

Account code

5163

Title

Corp Card Suspense Concur

Description

Suspense account for the Corporate Card scheme used in the Concur configuration for the payments and reconciliation purposes.

Account type

Liabilities

Account code

5164

Title

Expenses Suspense Concur

Description

Suspense account for the Expense Card scheme used in the Concur configuration for the payments and reconciliation purposes.

Account type

Liabilities

Account code

5165

Title

Amex BTA Card Suspense

Description

Suspense account for Amex BTA Card for payment of travel bookings through e-res (online booking engine).

Account type

Liabilities

Account code

5166

Title

Credit Card Clearing CBA

Description

Suspense account for Commonwealth Bank of Australia credit card transactions.

Account type

Liabilities

Account code

5202

Title

Payroll tax

Description

Accumulation of Payroll Tax payable, based on salary payments. Amount remitted to ATO on a monthly basis.

Account type

Liabilities

Account code

5203

Title

Group tax

Description

Salary deduction remitted to the Australian Taxation Office.

Account type

Liabilities

Account code

5204

Title

UniSuper

Description

Salary deduction and employer contribution remitted to the Superannuation Fund.

Account type

Liabilities

Account code

5206

Title

QSuper

Description

Salary deduction and employer contribution remitted to the Superannuation Fund.

Account type

Liabilities

Account code

5212

Title

Medibank Private

Description

Employee Deductions/contributions to be remitted to Health Fund

Account type

Liabilities

Account code

5214

Title

Queensland Teachers Union Health Society

Description

Employee Deductions/Contribution to be remitted to Union

Account type

Liabilities

Account code

5215

Title

NTEU

Description

Employee Deductions/Contribution to be remitted to Union.

Account type

Liabilities

Account code

5218

Title

QPSU

Description

Employee Deductions/Contribution to be remitted to Union.

Account type

Liabilities

Account code

5219

Title

APHEDA

Description

Employee Deductions/Contribution to be remitted.

Account type

Liabilities

Account code

5222

Title

Child Support Agency

Description

Employee Deductions/Contribution to be remitted to the Australian Taxation Office

Account type

Liabilities

Account code

5225

Title

Zurich Life

Description

Employee Deductions/Contribution to be remitted

Account type

Liabilities

Account code

5226

Title

Parking Offset

Description

Employee Deductions for parking permits, to be offset against employee's debtor account.

Account type

Liabilities

Account code

5227

Title

Miscellaneous

Description

Employee Deductions/Contribution to be remitted

Account type

Liabilities

Account code

5228

Title

Net Payroll Clearing

Description

Net Payroll costs to be offset against payment processed for each pay period. Includes all manual salary payments.

Account type

Liabilities

Account code

5234

Title

GU Child Care Centres

Description

Employee Deductions in relation to Child Care Services to be uploaded into Student Financials System.

Account type

Liabilities

Account code

5236

Title

Payroll Overpayments

Description

HRM USE ONLY.

Account type

Liabilities

Account code

5237

Title

Salary Packaging Clearing

Description

Salary sacrifice deductions remitted to External Service Provider.

Account type

Liabilities

Account code

5239

Title

Superannuation Choice

Description

Superannuation deductions for nominated superannuation funds, other than UniSuper and Qsuper.

Account type

Liabilities

Account code

5301

Title

Accrued FBT

Description

FBT Liability calculated to be due and payable at end of accounting period.

Account type

Liabilities

Account code

5303

Title

GST Payable

Description

Balance of GST collected on Debtor Invoices and Departmental Receipts,due and payable at end of accounting period.

Account type

Liabilities

Account code

5305

Title

Withholding Tax 46.5%

Description

System Clearing account for withholding tax.

Account type

Liabilities

Account code

5401

Title

Current Loans

Description

Borrowings held by the University, which are repayable within 12 months.

Account type

Liabilities

Account code

5402

Title

Current Contract liability

Description

Payments due within 12 months for services/goods received, conditional on completion of full service/goods delivery. FINANCIAL ACCOUNTING TEAM USE ONLY.

Account type

Liabilities

Account code

5501

Title

Provision for Long Service Leave - Current

Description

Account to be debited with Long Service Leave Payments via the Payroll system. Updated at year end to equal balance of Long Service Leave Liability, and related On-Costs, expected to be paid within 12 months, as calculated by the Financial Accounting Team.

Account type

Liabilities

Account code

5502

Title

Provision for Recreation Leave

Description

Recreation Leave Liability for all Professional and Academic staff based on leave liability reports produced via the payroll system, plus leave related on-costs. Balance is calculated by the Financial Accounting Team at end of the reporting period.

Account type

Liabilities

Account code

5506

Title

Receation Leave Provision current

Description

Recreation Leave Liability for all Professional and Academic staff based on leave liability reports produced via the payroll system. New account created as part of Rec Leave Prov automation.

Account type

Liabilities

Account code

5503

Title

Provision for Fixed Contract

Description

Fixed contract leave liability incurred but unpaid at the end of each reporting period.

Account type

Liabilities

Account code

5507

Title

Parental Leave Prov

Description

Parental Leave liability for eligible staff.

Account type

Liabilities

Account code

5508

Title

Current Liability SCA

Description

Grant of right to the operator liability (service concession asset) expected to be settled within 12 months

Account type

Liabilities

Account code

5551

Title

Unearned Revenue

Description

Revenue received, which cannot be attributed to current accounting period, i.e. payments received from Overseas Students for courses to be conducted in future accounting periods. Revenue charged before University is entitled to income.

Account type

Liabilities

Account code

5601

Title

Non-Current Loans

Description

Funds owed by the University in relation to liabilities due later than 12 months

Account type

Liabilities

Account code

5602

Title

Non current contract liability

Description

Payments due in greater than 12 months for services/goods received, conditional on completion of full service/goods delivery. FINANCIAL ACCOUNTING TEAM USE ONLY.

Account type

Liabilities

Account code

5701

Title

Non-Current LSL Provision

Description

Anticipated Long Service Leave Liability payable and due later than 12 months.

Account type

Liabilities

Account code

5708

Title

Non Current Liability SCA

Description

Grant of right to the operator liability (service concession asset) expected to be settled in greater than 12 months.

Account type

Equity

Account code

6101

Title

Accumulated Funds

Description

Accumulated surplus/loss from University financial activities.

Account type

Equity

Account code

6109

Title

Building Revaluation Reserve

Description

Excess of accumulated Asset revaluation increases, offset against decreases. Where decreases exceed increases the amount is expensed.

Account type

Equity

Account code

6110

Title

Infrastructure Revaluation Reserve

Description

Excess of accumulated Asset revaluation increases, offset against decreases. Where decreases exceed increases the amount is expensed.

Account type

Equity

Account code

6111

Title

Library Revaluation Reserve

Description

Excess of accumulated Asset revaluation increases, offset against decreases. Where decreases exceed increases the amount is expensed.

Account type

Equity

Account code

6112

Title

Artworks Revaluation Reserve

Description

Excess of accumulated Asset revaluation increases, off-set against decreases. Where decreases exceed increases the amount is expensed.

Account type

Equity

Account code

6113

Title

Land Revaluation Reserve

Description

Excess of accumulated Asset revaluation increases, offset against decreases. Where decreases exceed increases the amount is expensed.

Account type

Equity

Account code

6114

Title

Revaluation of Fin Assets Reserves

Description

Revaluation of financial assets reserves e.g. Navitas Shares.

Account type

Equity

Account code

6115

Title

SCA Reval Reserve

Description

Reserve for revaluation of service concession assets.

Chart of accounts

Chart of Accounts

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General enquiries

Common questions