Guidelines for Using Transaction Classification Codes (TCCs)
at North Dakota State University


Table of Contents
Introduction
Balance Sheet Accounts
Revenue & Transfer Accounts
Expenditure & Transfer Accounts-Salaries
Expenditure & Transfer Accounts-Operating
Expenditure & Transfer Accounts-Others
Budget


Latest Changes Summary
Update to TCC 309 & 315(May 2000)
Another IT TCC (January 2000)
Information Technology TCCs (November 1999)
TCC 525 Added (October 1999)
Need a Booklet Section? (May 1999)

Introduction

These guidelines for TCC usage have been developed by the NDSU Accounting Office staff. The guidelines are intended to be a helpful reference guide to departments when selecting a TCC to be used on a document. The guide may also be helpful when interpreting accounting reports.

In addition, the guidelines will be used by the Accounting Office in auditing disbursements. Hopefully, a more uniform usage of the TCCs will result in accounting records that are more credible and meaningful.


Need a Booklet?

Individuals have different preferences. Some people prefer to use the WWW for accessing TCC information, while others prefer using a hard copy booklet. While the Accounting Office encourages the use of the Web site, because it will have the most current information, we have booklet available that your department may prefer to use. This booklet is published by the Document Publishing Center and is in form a three ring binder, with tabs marking the major sections. This booklet is available from the Accounting Office at no charge. Please contact Dorothy Davis at ddavis@gwmail.nodak.edu if you would like to acquire this booklet. As TCCs definitions are updated in the future on this web site, we will indicate the changes on this first page so you can just print those pages to keep your booklet up to date.


Listing of TCC Codes

For a handy list of TCCs viewable and printable with adobe acrobat reader please click here.


BALANCE SHEET ACCOUNTS

Assets

001 - 069

Liabilities

070 - 085

Equities

090 - 099


REVENUE & TRANSFER ACCOUNTS

Revenues

101 - 237

Additions

240 - 275

Transfers In / Out

286 - 295 / 786 -799


EXPENDITURE & TRANSFER ACCOUNTS - SALARIES & WAGES

Salaries & Wages

301 - 380


EXPENDITURE & TRANSFER ACCOUNTS - OPERATING

Travel

387 - 409

Utilities

411 - 420

Communications

421 - 424

Insurance

431 - 435

Data Processing

441 - 448

Rents & Leases

451 - 456

Office

461 - 466

Repairs

471 - 476

Supplies

479 - 495

Supplies-Interdepartmental

496 - 499

Fees

501 - 510 & 529

Instructional

511 - 519

Purchasing Card Purchases 525

General

530 - 549 & 580 - 586

Expendable Equipment

570 - 572


EXPENDITURE & TRANSFER ACCOUNTS - OTHERS

Equipment

601 - 638

Scholarships

651 - 671

Plant Acquisition

701 - 711 & 713 - 749

Special Assessment

712 - 712

Indirect Cost

750 - 753

Deductions

760 - 775

Merchandise for resale

801 - 842

Mdse for resale-Interdept

850 - 859


BUDGET ACCOUNTS

Budget

901 - 978



    

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Last Updated: Tuesday, 23-May-2000 09:13:07 CDT
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