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General Ledger Code Reference List
 
51000  EXECUTIVE MANAGEMENT: This account is used to record gross salary payments to persons filling an authorized salary position whose primary duty is planning, organizing and managing the institution or campus thereof.  Examples would include President, Executive Vice President, Vice President, Provost (or title of equivalent level of authority).
51100 INSTRUCTIONAL MANAGEMENT: This account is used to record gross salary payments to persons filling an authorized salary position whose primary duty is planning, organizing and managing the instructional functions of the institution or a subdivision thereof.  Examples would include Academic Deans, Academic Program Directors (or title of equivalent level of authority).
51101  INSTRUCTIONAL MANAGEMENT - EXTRA DAYS: This account is used to record gross salary payments to appropriate persons for approved non-teaching extra days worked.
51200 INSTITUTIONAL MANAGEMENT: This account is used to record gross salary payments to persons filling an authorized salary position whose primary duty is planning, organizing and managing the non-instructional functions of the institution or a subdivision thereof.  Examples would include non-instructional Deans and Directors (or title of equivalent level of authority).  
51201 Institutional Management - Extra Days: This account is used to record gross salary payments to appropriate persons for approved non-teaching extra days worked.
 51500 EXECUTIVE, ADMINISTRATIVE, MANAGERIAL/ REGULAR PART-TIME: This account is used to record gross salary payments to appropriate persons filling a regular part-time (subject to the State Retirement System) position.  
  INSTRUCTIONAL These accounts are used to record gross salary payments to persons filling an authorized salary position whose primary duty is to conduct organized instructional activities.
52001 INSTRUCTIONAL - PROFESSIONAL  
52002  INSTRUCTIONAL - LIBRARIAN  
52003 INSTRUCTIONAL - COUNSELOR  
52004 INSTRUCTIONAL - COACH  
52005 INSTRUCTIONAL - SUPERVISOR  
52006 INSTRUCTIONAL - EXTRA PAY  
52100 INSTRUCTIONAL OVERLOADS - FACULTY: This account is used to record gross salary payments to regular instructional personnel for teaching assignments on an overload basis. 
52101  INSTRUCTIONAL OVERLOADS - NON FACULTY:  This account is used to record gross salary payments to full-time non-faculty personnel assigned, in addition to their full assignment, additional classroom instructional duties.  
52200 INSTRUCTIONAL - SUBSTITUTES: This account is used to record gross salary payments to regular instructional personnel for approved classroom substitution.  
52300  INSTRUCTIONAL - PARA-PROFESSIONAL: This account is used to record gross salary payments to full-time personnel performing instructional activities of a para-professional nature.  Examples may include a teaching interpreter, teaching assistant or lab assistant performing instructional activities.  These personnel normally do not possess the minimum credentials of an instructor, but are competent to the degree of providing skilled teaching as an instructor.  
52301 INSTRUCTIONAL PARA-PROFESSIONAL - EXTRA DAYS: This account is used to record gross salary payments to para-professional who are assigned, in addition to their full assignment, approved extra days in excess of their contracted days.
53000 OTHER PROFESSIONAL: This account is used to record gross salary payments to persons filling an authorized salary position whose assignments require knowledge or competence of an advanced nature in a field of science or learning, or original and creative work in an artistic field.  Examples would include curriculum development specialists, accountants, researchers, etc.  
53001 OTHER PROFESSIONAL - EXTRA DAYS:  This account is used to record gross salary payments to other professional personnel who are approved to work extra days in excess of their contracted days.
53100  OTHER PROFESSIONAL - OVERLOADS: This account is used to record gross salary payments to regular professional personnel for work assignments on an overload basis.  
53300 OTHER PROFESSIONAL - PARA-PROFESSIONAL/ ASSOCIATE ASSISTANT: This account is used to record gross salary payments to full-time personnel performing duties requiring knowledge or competence of an advanced nature in specific fields, as para-professionals.  Examples may include legal assistants, counseling assistants and research assistants.  These personnel normally do not possess the minimum credentials of a professional, but are competent to the degree of providing skilled assistance as a professional.  
53301 OTHER PROFESSIONAL - PARA-PROFESSIONAL/ ASSOCIATE/ASSISTANT - EXTRA DAYS: This account is used to record gross salary payment to para-professionals, associates and assistants who are approved to work extra days in excess of their contracted days.  
53500 OTHER PROFESSIONAL - REGULAR PART-TIME: This account is used to record gross salary payments to appropriate persons filling a regular part-time (subject to the State Retirement System) position.
54000 TECHNICAL, CLERICAL TRADE AND SERVICE: This account is used to record gross salary payments to persons filling an authorized salary position whose assignments require specialized knowledge or skills which may be acquired through experience or educational programs.  Examples would include secretaries, clerical and office workers, craftsmen, tradesmen, custodial, general service, etc.  
54100 TECHNICAL, CLERICAL, TRADE AND SERVICE - OVERTIME: This account is used to record gross salary payments to appropriate personnel for approved overtime compensation.  
54101    TECHNICAL, CLERICAL, TRADE AND SERVICE EXTRA TASK : This account is used to record gross salary payments to appropriate persons who are assigned an additional technical, clerical or trade and service position.  
54500 TECHNICAL, CLERICAL, TRADE AND SERVICE - REGULAR PART-TIME: This account is used to record gross salary payments to appropriate persons filling a regular part-time (subject to the State Retirement System) position.
54701 EMPLOYEE AWARDS - ADMINISTRATIVE: This account is used to record gross salary payments to appropriate administrative persons granted employee awards.  
54702   EMPLOYEE AWARDS - INSTRUCTIONAL: This account is used to record gross salary payments to appropriate instructional persons granted employee awards.  
54703 EMPLOYEE AWARDS - PROFESSIONAL: This account is used to record gross salary payments to appropriate professional persons granted employee awards.  
54704 EMPLOYEE AWARDS - STAFF/NON-CONSTRACTUAL: This account is used to record gross salary payments to appropriate staff/non-contractual persons granted employee awards.    
  OTHER PERSONNEL EXPENSES - PART-TIME (NON-REGULAR): These series of G/L Codes identify part-time employees who generally are not subject to Florida Retirement.  Exceptions may be mandated by statute, rule or F.R.S. regulations.  
55000 OTHER PERSONNEL SERVICES - EXECUTIVE, ADMINISTRATIVE/MANAGERIAL: This account is used to record payments to persons, other than regular salaried employees, when they conduct administrative activities.  These employees are temporary in nature, and are subject to the Florida State Retirement System under specified circumstances.
56000 OTHER PERSONNEL SERVICES - INSTRUCTIONAL/ ADJUNCT INSTRUCTOR (CREDIT): This account is used to record payments to temporary or adjunct persons, that are not regular salaried employees, when they conduct organized instructional activities.  These part-time employees are not subject to the Florida State Retirement System.
56001 OTHER PERSONNEL SERVICES - INSTRUCTIONAL/ ADJUNCT INSTRUCTOR (NON-CREDIT):This account is used to record payments to temporary or adjunct persons, that are not regular salaried employees, when they conduct organized instructional activities.  These part-time employees are not subject to the Florida State Retirement System.  
56002  OTHER PERSONNEL SERVICES - LIBRARIAN: This account is used to record payments to temporary librarians, that are not regular salaried employees, when they conduct organized instructional activities.  These part-time employees are not subject to the Florida State Retirement System.    
56003 OTHER PERSONNEL SERVICES - COUNSELOR: This account is used to record payments to temporary counselors, that are not regular salaried employees, when they conduct organized instructional activities.  These part-time employees are not subject to the Florida State Retirement System.  
56004 OTHER PERSONNEL SERVICES - COACH: This account is used to record payments to temporary coaches, that are not regular salaried employees, when they conduct organized instructional activities.  These part-time employees are not subject to the Florida State Retirement System.
56005 OTHER PERSONNEL SERVICES - INSTRUCTIONAL SUPERVISOR: This account is used to record payments to temporary Instructional Supervisors, that are not regular salaried employees, when they conduct organized instructional activities.  These part-time employees are not subject to the Florida State Retirement System.
56100 OTHER PERSONNEL SERVICES - INSTRUCTIONAL SUBSTITUTES: This account is used to record gross salary payments to other personnel services (OPS) instructors for approved substitution of duties.
56500 OTHER PROFESSIONAL PART-TIME: This account is used to record payments to persons, other than regular salaried employees, when they conduct professional activities.  
57000  OTHER PERSONNEL SERVICES - TECHNICAL, CLERICAL, TRADE & SERVICE: This account is used to record payments to technical, clerical trade and service personnel performing casual or day labor or performing services on a temporary basis.

Source:     State Accounting Manual (6/99)  General Ledger Code Booklet - Budget Department  

For additional information related to the College's established pay classification system, please contact Lacie Fairweather at 7-2048, email lfairwea@mdc.edu  The fax number  for Compensation is (305) 237-0322.

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