|
|
|
|
|
|
Chart of Accounts - Account Description |
Revenue(The initials 'DEEWR' stand for the Commonwealth Department of Education, Employment and Workplace Relations.) Grants received from DEEWR for the main operations of the University. Responsibility centre staff may do budget transactions and journals against Account 2000 only in consultation with Budget Management Unit. 2001 DEEWR CAPITAL POOL PROGRAMS Grants received from DEEWR for specific capital projects. 2003 DEEWR HIGHER EDUCATION INNOVATION PROGRAM Grants received from DEEWR from the Higher Education Innovation Program. 2004 DEEWR EQUALITY OF OPPORTUNITY Grants received from DEEWR to promote equality of opportunity. 2005 DEEWR JOINT COMMONWEALTH INDUSTRY PLACES Grants received from DEEWR to fund places for students in conjunction with contributions from industry. Grants awarded by the Australian Research Council for Discovery Projects. Discovery projects aim to support excellent fundamental research by individuals and teams. 2009 DEEWR RESEARCH INFRASTRUCTURE BLOCK GRANTS DEEWR allocates Research Infrastructure Block Grants (RIBG) to QUT on the basis of the reported research income from grants on the Australian Competitive Grants Register averaged over the past two years. 2011 DEEWR AUSTRALIAN POSTGRADUATE AWARDS Funds received from DEEWR in a block grant based on research performance with a specified number of new APA scholarships each year. 2012 ARC DISCOVERY - FELLOWSHIPS Grants received from ARC for research fellowships. 2013 ARC LINKAGE INTERNATIONAL FELLOWSHIP Grants received from ARC, usually for salary recovery, for the linkage international fellowship scheme. 2014 ARC RECOVERY UNEXPENDED GRANTS Return of unexpended grants received from ARC. 2015 DEEWR OPERATING PURPOSES - CAPITAL ROLLIN To allocate the portion of operating funds that comprises capital 2016 DEEWR INTERNATIONAL POSTGRADUATE RESEARCH SCHEME Grants received from DEEWR for international postgraduate research scheme. 2018 ARC VIA OTHER UNI'S ARC DISCOVERY A part transfer of ARC Discovery funds from another university. The ARC Discovery grant has researchers from multi-institutions and the grant is not based at QUT. 2020 ARC VIA OTHER UNI'S ARC LINKAGE A part transfer of ARC Linkage funds from another university. The ARC Linkage grant has researchers from multi-institutions and the grant is not based at QUT. 2021 ARC LINKAGE - PROJECTS (SPIRT, APAI) Grants received from ARC for Linkage project which have an industry partner(s) and may include a scholarship- Australian Post-Graduate Awards (Industry) (APAI). 2027 ARC LINKAGE INTERNATIONAL AWARD Funding received from the ARC usually for airfares and sustenance re-imbursement for movement of researchers between Australian research institutions and centres of research excellence overseas. 2028 ARC LINKAGE - INFRASTRUCTURE, EQUIPMENT & FACILITIES Linkage-Infrastructure Equipment and Facilities (LIEF) is to enhance the institutional resources including associated indirect costs essential for mounting high-quality research projects in a particular field. The program 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. 2029 DEEWR WORKPLACE REFORM PROGRAM DEEWR Operating Grant funds received as a result of the University committing to and implementing significant reforms to deliver better and more efficient services to students. 2030 DEEWR INSTITUTIONAL GRANTS SCHEME (RECURRENT FUNDING) The Institutional Grants Scheme (IGS) supports the University's research and research training activities, and allows funding to these activities in accordance with strategic judgements. This scheme absorbs the funding previously allocated under the Research Quantum and the Small Grants Scheme. 2031 DEEWR RESEARCH TRAINING SCHEME The Research Training Scheme (RTS) aims to recognise and reward the University for providing a high-quality research training environment and for supporting excellent and diverse research activities. 2032 DEEWR P/G EDUCATION LOANS SCHEME (PELS) ADVANCE Advance received from DEEWR for Post Graduate Loans Education Scheme. The PELS scheme will support eligible students in the University who are enrolled in fee-paying postgraduate non-research courses. 2033 DEEWR OPERATING CURRENT YEAR OVER-ENROLMENT FUNDING Operating over-enrolment funding for year 2003 and onwards. (Posted to revenue account 2000 prior to year 2003.) 2034 ARC SPECIAL RESEARCH INITIATIVES PROGRAM Special Research Initiatives (SRI) aims to support specific activities which encourage greater collaboration among Australian researchers, including the development of international research linkages. 2035 DEEWR BRIDGING FOR OVERSEAS TRAINED PROFESSIONALS LOAN SCHEME (BOTPLS) Advance received from DEEWR for Bridging for Overseas Trained Professionals 2036 DEEWR COMMONWEALTH EDUCATION COSTS SCHOLARSHIPS (CECS) 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. 2037 DEEWR COMMONWEALTH ACCOMMODATION SCHOLARSHIPS (CAS) CAS Scholarships will 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. FEE-HELP provides a loan to eligible students, who are not Commonwealth supported, for part or all of their tuition fees for units of study undertaken with a body which is approved as a higher education provider under HESA. Account is used for funds awarded by ARC for Federation Fellowships. Federation Fellowship awards are designed to develop and retain highly skilled researchers within Australia and attract such researchers from overseas. 2041 DEEWR DISABILITY PERFORMANCE FUNDING The Disability Support Program provides funding to the University to undertake activities that assist in removing barriers to access for students with disabilities. 2042 DEEWR COLLABORATION & STRUCTURAL REFORM PROGRAMME The fund will support structural reform by the University with an aim to significantly improve performance and the achievement of outcomes. 2043 ARC CENTRES OF EXCELLENCE Account is used for funds awarded by ARC for funding Centres of Excellence. Only to be used in Activity 51. 2044 DEEWR SYSTEMIC INFRASTRUCTURE INITIATIVE The DEEWR Systemic Infrastructure Initiative provides funding to upgrade the systemic research infrastructure resources of the University on a system-wide basis to support world-class research and research training. 2045 ARC VIA OTHER UNIVERSITIES ARC CENTRE OF EXCELLENCE Account is to be used for ARC funding received via other Universities for ARC Centres of Excellence. Only to be used with Activity 51. 2046 DEEWR COMMERCIALISATION TRAINING SCHEME DEEWR Funding provided for Commercialisation Training Scheme - to provide high quality research commercialisation training for the next generation of Australian researchers as a means of equipping them with the skills, knowledge and experience necessary to bring research-based ideas, inventions and innovations to market. Used for distributions of University Initiatives Funding which comprises University-wide allocations, Strategic Development Funds, University Research Funds, and Asset Management Plan. TYPE 1 ONLY Used for distributions of base funding allocations to Divisions. TYPE 1 ONLY This account is used to show Faculty contributions made to Central Finances as per the University funding model. Central contributions from Faculties are used to fund Divisions and Strategic Allocations. TYPE 1 ONLY To be used by a Faculty or Division for transfer of Retained Funds. The net effect of these transfers within the University must equal zero. Transfers using this code will appear in the 'Retained Funds' section. TYPE 1 ONLY Not to be used for any prior year adjustments effecting externally funded Research Project Activities 51,52,53,54,64 & 65. Please use accounts 1991 - 1996. 2090 CURRENT YEAR REVENUE TRANSFERS - INTER FACULTY & DIVISION To be used for the transfer of current year funding between Faculties and Divisions with the Teaching Program, Faculty Funded Research and University Research Budget. TYPE 1 ONLY 2091 CURRENT YEAR REVENUE TRANSFERS - INTRA FACULTY OR DIVISIONS To be used for transfers within a Faculty or Division of current year funding with the Teaching Program, Faculty Funded Research and University Research Budget. TYPE 1 ONLY 2100 HECS-HELP (HIGHER EDUCATION LOAN PROGRAM) Payments from DEEWR, out of the Higher Education Trust Fund. 2101 HECS-HELP UP-FRONT PAYMENTS FROM STUDENTS Up-front payments from students of Higher Education Contributions. Research grants received from Commonwealth government bodies other than the above DEEWR or ARC categories. 2121 GRANT UNEXPENDED COMMONWEALTH Return of unexpended research grants received from Commonwealth government bodies other than DEEWR. 2123 GRANT STATE DEPARTMENTS & AGENCIES Research grants received from State government departments and agencies. Return of unexpended research grants received from State government bodies. Research grants received from local government authorities and agencies. 2126 GRANT AUSTRALIAN BUSINESS Research grants received from Australian businesses. 2127 GRANT NON-AUSTRALIAN BUSINESS Research grants received from non-Australian businesses. 2128 GRANT AUSTRALIAN NON-PROFIT ORGANISATIONS Research grants received from Australian non-profit organisations. 2129 GRANT NON-AUSTRALIAN NON-PROFIT ORGANISATIONS Research grants received from non-Australian non-profit organisations. 2130 GRANT UNEXPENDED NON-GOVERNMENT Return of unexpended research grants received from non-government bodies. To record for GST purposes, in-kind contributions made to the University in return for services. TYPE 4 ONLY 2190 GRANT & HECS EFTSU DISTRIBUTION This account is used for the distribution of Commonwealth Grant Scheme and HECS-HELP funding to Faculties for Commonwealth supported students as per the University Funding model. TYPE 1 ONLY 2200 CONTRACT RESEARCH COMMONWEALTH Research contracted by Commonwealth government bodies. Can only be receipted into the following Activities: Research contracted by State government departments and agencies. Can only be receipted into the following Activities: Research contracted by local government authorities and agencies. Can only be receipted into the following Activities: 2203 CONTRACT RESEARCH AUSTRALIAN BUSINESS Research contracted by Australian businesses. Can only be receipted into the following Activities: 2204 CONTRACT RESEARCH NON-AUSTRALIAN BUSINESS Research contracted by non-Australian businesses. Can only be receipted into the following Activities: 2205 CONTRACT RESEARCH AUSTRALIAN NON-PROFIT Research contracted by Australian non-profit organisations. Can only be receipted into the following Activities: 2206 CONTRACT RESEARCH NON-AUSTRALIAN NON-PROFIT Research contracted by non-Australian non-profit organisations. Can only be receipted into the following Activities: 2240 PRIZES GOVERNMENT DEPARTMENTS & AGENCIES Prizes awarded by government departments and agencies. Prizes awarded by non-government bodies. 2242 SCHOLARSHIPS GOVERNMENT (NON-DEEWR) Scholarships provided by government departments and agencies other than DEEWR. Scholarships provided by non-government bodies. 2270 DONATIONS - QUT GIFTS FOUNDATION Donations received via the Development Office. Only to be used by Finance and Resource Planning and Development Office. Donation to QUT resulting from a request in a will. Only to be used by Finance and Resource Planning and Development Office. 2300 INTEREST INVESTMENTS & OTHER Interest received from the investment of University funds (excludes interest from loans to students). Interest received from outstanding loans made to students. Rent received from outside bodies occupying University buildings. 2305 INVESTMENT TRUST DISTRIBUTIONS Trust distributions received on University investments managed by QIC. Only to be used by Finance and Resource Planning. 2306 UNREALISED GAIN ON INVESTMENTS Unrealised gains and losses (market movement) on University investments managed by QIC. Only used by Finance and Resource Planning. The account is used to transfer interest earned in an endowment project to a specified project for the payment of scholarships, bursaries or prizes. Note: The specified project should be Activity 60 with a category code of FND02. All interest earned in an endowment project is not necessarily transferable. Only to be used by Finance and Resource Planning or Development Office. Consulting revenue received from Commonwealth government bodies. Can only be receipted into the following Activities: 2341 CONSULTING STATE GOVERNMENT Consulting revenue received from State government bodies. Can only be receipted into the following Activities: 2342 CONSULTING LOCAL GOVERNMENT Consulting revenue received from local authorities and agencies. Can only be receipted into the following Activities: 2343 CONSULTING AUSTRALIAN BUSINESS Consulting revenue received from Australian businesses. Can only be receipted into the following Activities: 2344 CONSULTING NON-AUSTRALIAN BUSINESS Consulting revenue received from non-Australian businesses. Can only be receipted into the following Activities: 2345 CONSULTING AUSTRALIAN NON-PROFIT Consulting revenue received from Australian non-profit organisations. Can only be receipted into the following Activities: 2346 CONSULTING NON-AUSTRALIAN NON-PROFIT Consulting revenue received from non-Australian non-profit organisations. Can only be receipted into the following Activities: 2347 CONSULTING GENERAL PUBLIC Consulting revenue received from other sources. Can only be receipted into the following Activities: Revenue received for the provision of contracted training. Revenue received for the provision of testing facilities. 2400 FEES FULL FEE PAYING OVERSEAS STUDENTS Fees distributed for full fee paying overseas students for award courses. 2401 FEES POSTGRADUATE AWARD COURSES Fees received for postgraduate award courses. Fees received for courses that do not contribute to a University Award course (Continuing Professional Education Revenue). Can only be receipted into the following Activities: 2403 FEES NON-AWARD CONFERENCES & SEMINARS Fees received for running conferences, workshops and seminars that do not form part of a University award (Continuing Professional Education Revenue). Can only be receipted into the following Activities: Fees received from visiting students. Revenue from the allocation of parking spaces on a long-term basis. For casual parking use 2418. 2406 FEES LIBRARY PHOTOCOPIERS Fees received for the use of library photocopiers. 2407 FEES LIBRARY SPECIAL BORROWERS Fees received for the use of library facilities by special borrowers. 2408 FEES - LATE ENROLMENTS & PAYMENTS Penalty fees received from students for enrolling after the advertised close-off date. Fees received from students to have examination papers re-evaluated. 2410 FEES STATEMENTS OF RESULTS Fees received for additional copies of statements of results. Fees received for re-issuing of student identification cards. All other types of fees received. This account is not to be used for consulting or course fees. 2413 PARKING & OTHER FINES (EXCL. LIBRARY) Parking and other fines. Please use 2434 for library fines. 2414 FEES OVERSEAS STUDENTS-BRIDGING PROGRAM Fees distributed for full fee paying overseas students for the Bridging Program. 2415 FEES OVERSEAS STUDENTS-ELICOS Fees distributed for full fee paying overseas students for the English Language Intensive Course for Overseas Students. 2416 FEES OVERSEAS STUDENTS-FOUNDATION Fees distributed for full fee paying overseas students for Foundation courses. 2417 FEES OVERSEAS STUDENTS-DIPLOMA Fees distributed for full fee paying overseas students for International College Diploma course. (Formerly Migrant Professional Program account.) Revenue received from University car parks from casual parking. Fees charged for use of the Internet including revenue received from students. 2420 FEES OVERSEAS STUDENTS MISCELLANEOUS Miscellaneous fees distributed for full fee paying overseas students. 2421 FEES FULL FEE PAYING DOMESTIC UNDERGRADUATE STUDENTS Fees received from full fee paying domestic students for Undergraduate courses. Distributions are made using Type 1. 2422 FEES OVERSEAS STUDENTS - CERTIFICATE Fees distributed for full fee paying overseas students for International College Certificate courses. 2423 APPLICATION & RETENTION (FORFEITED) FEES - OVERSEAS STUDENTS Fees charged for administration costs to international students who withdraw after a set date. 2424 FEES OVERSEAS STUDENTS - ACCOMMODATION PLACEMENT Fees charged for a service provided by International Student Services to find accommodation (homestay) for international students. 2425 FEES OVERSEAS STUDENTS - AIRPORT PICKUP Fees charged for a service provided by International Student Services to meet international students at the airport and deliver them to their accommodation. 2426 FEES OVERSEAS STUDENTS - LATE ENROLMENTS & PAYMENTS Fees charge to international students for enrolling late or for late payment of fees. 2427 FEES OVERSEAS STUDENTS - ELP REGISTRATION A one-off fee charged for commencing international English language students. The fee is similar to an application fee, however it does not form part of the tuition levies. 2428 FEES OFF SHORE POSTGRADUATE AWARD COURSES Fees received for offshore postgraduate award courses. 2429 FEES OFF SHORE UNDERGRADUATE AWARD COURSES Fees received for offshore undergraduate award courses. 2430 FEES OFF SHORE NON AWARD COURSES Fees received for offshore non award courses. 2431 RETENTION (FORFEITED) FEES - DOMESTIC STUDENTS A fee charged to domestic students for withdrawing from units after the specified closing dates. 2432 REINSTATEMENT OF ENROLMENT - DOMESTIC A penalty charged to students who fail to comply with QUT requirements and require re-instatement after being cancelled from their studies. 2433 REINSTATEMENT OF ENROLMENT - INTERNATIONAL A penalty charged to students who fail to comply with QUT requirements and require re-instatement after being cancelled from their studies. 2434 LIBRARY FINES (BORROWING PRIVILEGES REINSTATEMENT FEES) Borrowing Privileges Reinstatement Fees levied by the Library. 2435 FEES COURSE RELATED EXCURSIONS To be used for field trips, camps and study tours. 2436 FEES COURSE RELATED MATERIALS & MATERIALS HIRE To be used for materials levies, induction fees, design pads, locker keys etc... 2470 SALES INTERNAL PUBLICATIONS Sales of publications produced internally. For subscriptions to journals, refer to Account 2473. Sales of any other items not listed in Accounts 2470 or 2472. 2472 SALES STUDENT PRODUCTIONS Sales of work produced by students. Subscriptions received for journals produced by the University. Income received for health services provided by the University. This includes clinics, consultation, counselling and immunisations services. 2475 GRADUATION FEES/CEREMONIES Income received for graduation fees and ceremonies. Examples include graduate ceremonies held overseas. 2500 DISPOSAL OF OBSOLETE FURNITURE < $5000 Proceeds and trade-ins received from the sale of furniture originally costing under $5,000. 2501 DISPOSAL OF OTHER PLANT & EQUIPMENT < $5000 Proceeds and trade-ins received from the sale of computers, plant and equipment originally costing under $5,000. 2502 GAIN/LOSS ON DISPOSAL OF ASSETS Proceeds received from the sale of assets. 2503 INSURANCE RECOVERY PLANT & EQUIPMENT > $5000 Recoveries received from insurance claims on equipment originally costing over $5,000. 2504 INSURANCE RECOVERY PLANT & EQUIPMENT < $5000 Recoveries received from insurance claims on equipment originally costing under $5,000. 2505 PROCEEDS ON DISPOSAL OF LAND & BUILDINGS Proceeds received from the sale of land and buildings. 2506 PROCEEDS ON DISPOSAL OF PLANT & EQUIPMENT > $5000 Proceeds received from the sale of computers, plant and equipment originally costing over $5,000. 2507 TRADE-IN ALLOWANCE PLANT & EQUIPMENT > $5000 Trade-in allowance given on the purchase of assets over $5,000. This account should not be used when purchasing items through the University finance system purchasing module as the net cost of the item should be charged to expenditure accounts. Revenue received for the sale of advertising space in University 2531 INTERNAL ADMINISTRATION RECOVERY Recovery of Administration charges on some types of external revenue. To be offset with charge on account 2571. Recovery is calculated automatically and entered via a journal by Corporate Finance. TYPE 2 ONLY 2533 BAD DEBTS RECOVERED STUDENT LOANS Repayment of student loans that have previously been written-off as unrecoverable. 2534 BAD DEBTS RECOVERED OTHER Repayment of debts (excluding loans to students) that have previously been written-off as unrecoverable. Commission revenue received from acting as an agent or promoting or using a service or product. 2537 CONTRIBUTION FROM COOPERATIVE RESEARCH CENTRES Contributions to the University from cooperative research centres (CRC). 2538 HIRE EQUIPMENT & FACILITIES Receipts for the hire of University equipment, lecture rooms and other facilities. 2539 INSURANCE RECOVERY (NOT RELATED TO FIXED ASSETS) Recoveries received from insurance claims. For recoveries for equipment insurance claims refer to accounts 2503 and 2504. 2541 ROYALTIES & INTELLECTUAL PROPERTY Royalties received from publishers and other parties. 2542 SPONSORSHIP COURSE OR SEMINAR Sponsorships received from outside bodies to support the running of a course or seminar. Sponsorships received from outside bodies for other purposes. Any other revenue that is not specifically identified above. This account is to be used to transfer project surpluses or losses to operating accounts, or losses to surplus accounts. TYPE 1 ONLY 2548 EXTERNAL RECOVERY - SALARY Receipts from external parties to reimburse salary costs. 2549 EXTERNAL RECOVERY - NON-SALARY Receipts from external parties to reimburse non salary costs. 2553 BOOKSHOP PROFIT DISTRIBUTION Used for the transfer of the QUT Bookshop's annual contribution to the Asset Management Program. 2554 BUSINESS OPERATIONS PROFITS/SUBSIDIES RECEIVED (BUSINESS OPERATIONS ONLY) Receipts of profits from University Business Operations. Only to be used by Finance and Resource Planning. 2555 LIBRARY DOCUMENT DELIVERY INCOME Revenue from charging libraries external to QUT for delivery of requested documents. Only to be used by QUT Library. 2556 COMMUNITY FACILITIES CONTRIBUTION QUT Student Guild annual contribution to the Community Facilities Fund. 2558 SUPERANNUATION PROCESSING FEES Fees paid to QUT by staff superannuation schemes for administrative services such as processing new member applications, paying contributions, etc... Recoveries of all salary and non-salary expenditure, and book subsidies paid by QUT on behalf of the bookshop. 2569 DISTRIBUTION RECEIVED FROM THE GIFT FUND Transfers received by individual gift projects from the QUT Gift Fund. The gift project must have a category code. Only to be used by Development Office. 2571 INTERNAL ADMINISTRATION CHARGE Administration Charge on some types of external revenue. To be offset with recovery on account2531. The Charge is calculated automatically and entered via a journal by Corporate Finance. TYPE 2 ONLY Printing revenue earned from external organisations. |
