REPORT FGRACTH University of Regina (Prod) RUN DATE: 11/22/2012 CHART: U Account Hierarchy Report TIME: 12:47 PM AS OF 22-NOV-2012 PAGE: 1

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1 AS OF 22-NOV-2012 PAGE: 1 05 Revenue 01-MAY DEC Tuition and Fees 01-MAY DEC Credit Fees N A 01-MAY DEC Tuition N A 01-MAY DEC Tuition Undergrad U of R Y A 01-MAY DEC Tuition Undergrad-Arts Y A 01-MAY DEC Tuition Undergrad-Business Admin Y A 01-MAY DEC Tuition Undergrad-CCE Y A 01-MAY DEC Tuition Undergrad-Education Y A 01-MAY DEC Tuition Undergrad-Engineering Y A 01-MAY DEC Tuition Undergrad-Fine Arts Y A 01-MAY DEC Tuition Undergrad-Kinesiology Y A 01-MAY DEC Tuition Undergrad-Nursing Y A 01-MAY DEC Tuition Undergrad-Science Y A 01-MAY DEC Tuition Undergrad-Social Work Y A 01-MAY DEC Tuition Undergrad-Special Y A 01-MAY DEC Tuition Undergrad-Interim Y A 01-MAY DEC Tuition Undergrad-No College Y A 01-MAY DEC Tuition Undergrad-Intl Differential Y A 01-MAY DEC Tuit UG Int'l Differential-Arts Y A 01-MAY DEC Tuit UG Int'l Differential-Business Y A 01-MAY DEC Tuit UG Int'l Differential-CCE Y A 01-MAY DEC Tuit UG Intl Differential-Education Y A 01-MAY DEC Tuit UG Intl Diff-Engineering Y A 01-MAY DEC Tuit UG Intl Differential-Fine Arts Y A 01-MAY DEC Tuit UG Intl Diff-Kinesiology Y A 01-MAY DEC Tuit UG Intl Differential-Nursing Y A 01-MAY DEC Tuit UG Intl Differential-Science Y A 01-MAY DEC Tuit UG Intl Differential-Social Wk Y A 01-MAY DEC Tuit UG Intl Differential-Special Y A 01-MAY DEC Tuit UG Intl Differential-Interim Y A 01-MAY DEC Tuit UG Intl Diff-No College Y A 01-MAY DEC Tuition Revenue - Campion Students Y A 12-JUL DEC Tuition Payable to Campion Y A 01-MAY DEC Tuition Revenue - Luther Students Y A 12-JUL DEC Tuition Payable to Luther Y A 01-MAY DEC Tuition Revenue - FNUniv Students Y A 08-APR DEC Tuition Payable to FNUniv Y A 08-APR DEC Tuition Graduate Y A 01-MAY DEC Tuition Graduate-General Y A 01-MAY DEC Tuition Graduate-MBA/MPA/MHRM Y A 01-MAY DEC Tuition Graduate-PHD Y A 01-MAY DEC Tuition Graduate-Int'l Surcharge Y A 01-MAY DEC Tuition Graduate-Masters Y A 01-MAY DEC Tuition Graduate-MHRM Y A 09-MAY DEC Tuition Graduate-PHD Y A 01-MAY DEC Tuition Graduate-Int'l Surcharge Y A 01-MAY DEC Tuition Graduate-Executive MBA Y A 01-MAY DEC-2099

2 AS OF 22-NOV-2012 PAGE: Tuition Graduate-MBA Y A 22-JAN DEC Tuition Graduate-MPA Y A 01-MAY DEC Tuition Graduate-MBL Y A 01-MAY DEC Tuition Graduate-MBA Int'l Y A 01-MAY DEC Tuition Graduate-MPP Y A 01-MAY DEC Tuition Off Campus Degree Credit Y A 29-JUN DEC Tuition Certificate Y A 01-MAY DEC Tuition Local Government Admin Y A 01-MAY DEC Tuit - Off Campus Graduate Y A 01-OCT DEC Tuition Payable to Agents Y A 26-FEB DEC Maintenance of Status Co op Studies Y A 01-MAY DEC UEP Seminar Fee Y A 01-MAY DEC Seminar Tuition Fee Y A 01-MAY DEC CATAL Tuition Fees Y A 01-MAY DEC ESL Fees Y A 01-MAY DEC Evening ESL Fees Y A 01-MAY DEC Exchange Student Credits Y A 01-MAY DEC Joint Int'l Program Fee-Admin Y A 01-MAY DEC Joint Int'l Prog Fee-Eng'g/Science Y A 01-MAY DEC Tuition Payable to SIAST Y A 01-MAY DEC Federated College Tuition N A 01-MAY DEC Campion Tuition - S & S Y A 01-MAY DEC Campion Tuition - Fall Y A 01-MAY DEC Campion Tuition - Winter Y A 01-MAY DEC Luther Tuition - S & S Y A 01-MAY DEC Luther Tuition - Fall Y A 01-MAY DEC Luther Tuition - Winter Y A 01-MAY DEC SIFC Tuition - S & S Y A 01-MAY DEC SIFC Tuition - Fall Y A 01-MAY DEC SIFC Tuition - Winter Y A 01-MAY DEC SIFC Off Campus Tuition - S & S Y A 01-MAY DEC SIFC Off Campus Tuition - Fall Y A 01-MAY DEC SIFC Off Campus Tuition - Winter Y A 01-MAY DEC Nursing Tuition Y A 09-FEB DEC Course Fees N A 01-MAY DEC Admin Course Fee Y A 01-MAY DEC Arts Course Fee Y A 01-MAY DEC Education Course Fee Y A 01-MAY DEC Engineering Course Fee Y A 01-MAY DEC Fine Arts Course Fee Y A 01-MAY DEC Jouralism Course Fee Y A 01-MAY DEC KHS Course Fee Y A 17-MAY DEC Science Course Fee Y A 01-MAY DEC Social Work Course Fee Y A 01-MAY DEC UEP Seminar Course Fee Y A 01-MAY DEC AMTH Course Fee Y A 01-MAY DEC Student Exchange Course Fee Y A 01-MAY DEC Off Campus Degree Credit Course Fee Y A 30-OCT DEC-2099

3 AS OF 22-NOV-2012 PAGE: Inbound Exchange Student Fees Y A 01-MAY DEC Nursing Course Fees Y A 01-MAY DEC Federated College Course Fees N A 01-MAY DEC S & S Course Fee - Admin Y A 01-MAY DEC S & S Course Fee - Arts Y A 01-MAY DEC S & S Course Fee - Education Y A 01-MAY DEC S & S Course Fee - Engineering Y A 01-MAY DEC S & S Course Fee - Fine Arts Y A 01-MAY DEC S & S Course Fee - Science Y A 01-MAY DEC S & S Course Fee - Social Work Y A 01-MAY DEC Fall Course Fees - Admin Y A 01-MAY DEC Fall Course Fees - Arts Y A 01-MAY DEC Fall Course Fees - Education Y A 01-MAY DEC Fall Course Fees - Engineering Y A 01-MAY DEC Fall Course Fees - Fine Arts Y A 01-MAY DEC Fall Course Fees - Science Y A 01-MAY DEC Fall Course Fees - Social Work Y A 01-MAY DEC Winter Course Fees - Admin Y A 01-MAY DEC Winter Course Fees - Arts Y A 01-MAY DEC Winter Course Fees - Education Y A 01-MAY DEC Winter Course Fees - Engineering Y A 01-MAY DEC Winter Course Fees - Fine Arts Y A 01-MAY DEC Winter Course Fees - Science Y A 01-MAY DEC Winter Course Fees - Social Work Y A 01-MAY DEC Prior Years Course Fee Adj - Admin Y A 01-MAY DEC Prior Years Course Fee Adj - Arts Y A 01-MAY DEC Prior Years Course Fee Adj - Educ Y A 01-MAY DEC Prior Years Course Fee Adj - Engin Y A 01-MAY DEC Prior Years Course Fee Adj - FA Y A 01-MAY DEC Prior Years Course Fee Adj - Scienc Y A 01-MAY DEC Prior Years Course Fee Adj - Soc Wk Y A 01-MAY DEC S & S Course Fee - UEP Y A 01-MAY DEC Fall Course Fee - UEP Y A 01-MAY DEC Winter Course Fee - UEP Y A 01-MAY DEC Prior Years Course Fee Adj - UEP Y A 01-MAY DEC S & S Course Fee - AMTH Y A 01-MAY DEC Fall Course Fee - AMTH Y A 01-MAY DEC Winter Course Fee - AMTH Y A 01-MAY DEC Prior Years Course Fee Adj- AMTH Y A 01-MAY DEC S & S Off Campus Course Fees Y A 01-MAY DEC Fall Off Campus Course Fees Y A 01-MAY DEC Winter Off Campus Course Fees Y A 01-MAY DEC Prior Year Off Campus Course Fees Y A 01-MAY DEC SCIL Fees Y A 01-MAY DEC Non-Credit Course Fees N A 01-MAY DEC Fees Non Credit Y A 01-MAY DEC Miscellaneous Fees N A 01-MAY DEC Miscellaneous Fees Y A 01-MAY DEC-2099

4 AS OF 22-NOV-2012 PAGE: Indian Language Fees Y A 01-MAY DEC Evaulations Rereads Y A 01-MAY DEC Grad Studies Application Fees Y A 24-JAN DEC Library Fines Y A 01-MAY DEC Lost Book Charges Y A 01-MAY DEC Library Public Access Y A 01-MAY DEC Sundry Revenue Y A 01-MAY DEC Returned Cheque Service Charge Y A 01-MAY DEC Returned Cheque Y A 01-MAY DEC Grad Studies Reinstatement Fee Y A 01-MAY DEC Late Payment Fee Y A 01-MAY DEC Late Registration Fee Y A 01-MAY DEC Application Fees Y A 01-MAY DEC Services Fee Y A 01-MAY DEC Medical Compasionate Compulsory Y A 01-MAY DEC Co op Penalty Y A 01-MAY DEC Percent Finance Charge Y A 01-MAY DEC URPPP Y A 01-MAY DEC Rental Revenue Y A 01-MAY DEC Parking Facilities Trust Fee Y A 01-MAY DEC SIFC Building Fund Fee Y A 01-MAY DEC FNUniv Saskatoon Student Union Fees Y A 08-APR DEC SIFC Regina Student Association Fee Y A 01-MAY DEC FNUniv Stoon Rec & Athletic Fee Y A 08-APR DEC FNUniv PA Rec & Athletic Fee Y A 08-APR DEC FNUniv PA Student Union Fees Y A 08-APR DEC FNUniv On-Campus Student Union Fees Y A 08-APR DEC FNUn On-Campus Stud Union Rltd Fees Y A 08-APR DEC CollegeWest Residents' Activity Fee Y A 01-MAY DEC New Res Residents' Activity Fee Y A 01-MAY DEC LaRes Residents' Activity Fee Y A 01-MAY DEC MBA Materials Fee Y A 01-MAY DEC Investments 01-MAY DEC Investment Income Y A 01-MAY DEC Interest Expense Y A 07-DEC DEC DEC Accumulated Interest Y I 17-MAY MAY DEC Distribute PHN Unreal Gain/Loss Y A 01-MAY DEC Unrealized Gains on Investments Y A 01-MAY DEC Unrealized gain, natural gas swaps Y A 01-MAY DEC Unrealized Foreign Exchange Gain Y A 01-MAY DEC Realized Foreign Exchange Gain Y A 01-MAY DEC Grants 01-MAY DEC Research Grants Y A 01-MAY DEC Grants Provincial Y A 01-MAY DEC Grant Federal Y A 01-MAY DEC Grants Municipal Y A 01-MAY DEC Grant Corporate Y A 01-MAY DEC Grants Other Provinces Y A 01-MAY DEC-2099

5 AS OF 22-NOV-2012 PAGE: Grant Foundations Y A 01-MAY DEC Grants Non Profit Y A 01-MAY DEC Grant Foreign Y A 01-MAY DEC Grant Overhead Revenue Y A 01-MAY DEC Federal Grant - CFI Funding Y A 01-MAY DEC Operating Grants N A 01-MAY DEC Grants Provincial Government Y A 01-MAY DEC Grants U Read Y A 01-MAY DEC Grants Language Institute Federal Y A 01-MAY DEC Grants Wascana Centre Authority Y A 01-MAY DEC Prov Grant JSGS Outreach Operating Y A 01-MAY DEC Nursing Program Provincial Funding Y A 01-MAY DEC Sask Advantage Scholarship Matching Y A 01-MAY DEC Contracts 01-MAY DEC Contract N A 01-MAY DEC Contracts Provincial Y A 01-MAY DEC Contracts Federal Y A 01-MAY DEC Contracts Municipal Y A 01-MAY DEC Contracts Corporate Y A 01-MAY DEC Contracts Other Provinces Y A 01-MAY DEC Contracts Foundations Y A 01-MAY DEC Contracts Non Profit Y A 01-MAY DEC Contracts Foreign Y A 01-MAY DEC Contracts Overhead Revenue Y A 01-MAY DEC Gifts and Donations 01-MAY DEC Individual Donations With Receipt Y A 01-MAY DEC Donations No Receipt Y A 02-DEC DEC Corporate Donations Y A 01-MAY DEC Non Profit Donations Y A 01-MAY DEC Foundation Donations Y A 01-MAY DEC Gifts in Kind Y A 01-MAY DEC Sponsorship Donations no receipt Y A 01-MAY DEC Canada Games VIK donations Y A 01-MAY DEC Internal Donation Transfers Y A 01-MAY DEC Ancillary Sales 01-MAY DEC Bookstore N A 01-MAY DEC Bookstore N A 01-MAY DEC Text Sales N A 01-MAY DEC Internal Text Sales Y A 01-MAY DEC External NewText Sales Y A 01-MAY DEC External Textbook Rental Revenue Y A 01-AUG DEC E-Textbook Sales Revenue Y A 01-MAY DEC External Used Text Sales Y A 01-MAY DEC Trade Sales N A 01-MAY DEC Internal Trade Sales Y A 01-MAY DEC External Trade Sales Y A 01-MAY DEC Supplies Sales N A 23-MAR DEC Internal Supplies Sales Y A 01-MAY DEC-2099

6 AS OF 22-NOV-2012 PAGE: External Supplies Sales Y A 01-MAY DEC Sundries Sales N A 01-MAY DEC Internal Sundries Sales Y A 01-MAY DEC External Sundries Sales Y A 01-MAY DEC Restocking Income N A 01-MAY DEC Internal Restocking Income Y A 01-MAY DEC External Restocking Income Y A 01-MAY DEC Clothing Sales N A 01-MAY DEC Internal Clothing Sales Y A 01-MAY DEC External Clothing Sales Y A 01-MAY DEC Computer Store N A 01-MAY DEC Computer Store Hardware Sales N A 01-MAY DEC Comp Store Internal Hardware Sales Y A 01-MAY DEC Comp Store External Hardware Sales Y A 01-MAY DEC Bookstore Computer Service N A 01-MAY DEC Bookstore Internal Computer Service Y A 01-MAY DEC Bookstore External Computer Service Y A 01-MAY DEC Computer Store Software Sales N A 01-MAY DEC Comp Store Internal Software Sales Y A 01-MAY DEC Comp Store External Software Sales Y A 01-MAY DEC Computer Store Supplies Sales N A 01-MAY DEC Comp Store Internal Supplies Sales Y A 01-MAY DEC Comp Store External Supplies Sales Y A 01-MAY DEC Computer Store Systems Sales N A 01-MAY DEC Comp Store Internal Systems Sales Y A 01-MAY DEC Comp Store External Systems Sales Y A 01-MAY DEC Printing Services N A 01-MAY DEC Stationary Sales N A 01-MAY DEC Internal Stationary Sales Y A 01-MAY DEC External Stationary Sales Y A 01-MAY DEC Printing Duplicating Sales N A 07-MAR DEC Internal Printing Duplicating Sales Y A 01-MAY DEC External Printing Duplicating Sales Y A 01-MAY DEC Education Duplicating Revenue N A 01-MAY DEC Internal Education Duplicating Y A 01-MAY DEC External Education Duplicating Y A 01-MAY DEC Photocopying Sales N A 01-MAY DEC Internal Photocopying Sales Y A 01-MAY DEC External Photocopying Sales Y A 01-MAY DEC Copiers Main Library External Y A 01-MAY DEC Copiers Education Library External Y A 01-MAY DEC Copiers Seniors Centre External Y A 15-APR DEC Copiers Ad Hum External Y A 01-MAY DEC Debit Card Revenue N A 01-MAY DEC Internal Debit Card Revenue Y A 01-MAY DEC External Debit Card Revenue Y A 01-MAY DEC Cop Eze Value Sales External Y A 01-MAY DEC Go Fax Revenue External Y A 01-MAY DEC-2099

7 AS OF 22-NOV-2012 PAGE: Food Services N A 01-MAY DEC Food Services Commissions Y A 01-MAY DEC Food Services Depreciation Recovery Y A 01-MAY DEC Vending Machines N A 01-MAY DEC Food Vending Commission Revenue Y A 01-MAY DEC Parking N A 01-MAY DEC Staff Parking N A 01-MAY DEC Internal Staff Parking Y A 01-MAY DEC External Staff Parking Y A 01-MAY DEC Student Parking N A 01-MAY DEC Internal Student Parking Y A 01-MAY DEC External Student Parking Y A 01-MAY DEC Visitor Parking N A 01-MAY DEC Internal Visitor Parking Y A 01-MAY DEC External Visitor Parking Y A 01-MAY DEC Meter External Y A 01-MAY DEC Conference Parking N A 01-MAY DEC Internal Conference Parking Y A 01-MAY DEC External Conference Parking Y A 01-MAY DEC Plug In Staff Parking N A 01-MAY DEC Internal Plug In Staff Parking Y A 01-MAY DEC External Plug In Staff Parking Y A 01-MAY DEC Ticket Revenue External Y A 01-MAY DEC Off Campus Customers External Y A 01-MAY DEC Parkade Revenue External Y A 19-APR DEC Lot 8 Kiosk Revenue Y A 01-MAY DEC Internal Parkade Revenue Y A 25-NOV DEC Daily Parkade Machines Revenue Y A 25-NOV DEC Residences N A 12-NOV DEC Residence Revenue N A 12-NOV DEC Student Residence Rent N A 12-NOV DEC Internal Student Residence Rent Y A 12-NOV DEC External Student Residence Rent Y A 12-NOV DEC College West Faculty Rent External Y A 01-MAY DEC Residence Conference Rent N A 12-NOV DEC Residence Internal Conference Rent Y A 12-NOV DEC Residence External Conference Rent Y A 12-NOV DEC College West Hotel Rental N A 01-MAY DEC College West Internal Hotel Rental Y A 01-MAY DEC College West External Hotel Rental Y A 01-MAY DEC Misc Residence Revenue External Y A 12-NOV DEC Parking Revenue Residence External Y A 12-NOV DEC Residence Meal Plan Sales Y A 13-NOV DEC Unused Meal Plan Revenue Y A 13-NOV DEC Conference Revenue N A 01-MAY DEC Conference Food Revenue N A 11-OCT DEC Conference Internal Food Revenue Y A 01-MAY DEC Conference External Food Revenue Y A 01-MAY DEC-2099

8 AS OF 22-NOV-2012 PAGE: Conference Meeting Space N A 01-MAY DEC Conference Internal Meeting Space Y A 01-MAY DEC Conference External Meeting Space Y A 01-MAY DEC Conference Staffing N A 01-MAY DEC Conference Internal Staffing Y A 01-MAY DEC Conference External Staffing Y A 01-MAY DEC Conference Parking N A 01-MAY DEC Conference Internal Parking Y A 01-MAY DEC Conference External Parking Y A 01-MAY DEC Conference Misc Revenue N A 01-MAY DEC Conference Internal Misc Revenue Y A 01-MAY DEC Conference Admin Fee N A 01-MAY DEC Conference Admin Fee N A 01-MAY DEC Conference Internal Admin Fee Y A 01-MAY DEC Conference External Admin Fee Y A 01-MAY DEC Univ Center Convenience Store N A 23-JUL DEC Univ Center Convenience Store Rent Y A 23-JUL DEC Percent of Gross Revenue Rent Y A 23-JUL DEC Language Institute Ancillaries 01-MAY DEC Language Institute Residence N A 01-MAY DEC Language Institute Residence Rental Y A 01-MAY DEC Language Institute Lost Keys Y A 01-MAY DEC Language Institute Room Rent Conf Y A 01-MAY DEC Language Institute Rent Other Y A 01-MAY DEC Language Institute Food Services N A 01-MAY DEC Language Institute Food Revenue Y A 01-MAY DEC Cost Recoveries 01-MAY DEC Cost Recoveries N A 01-MAY DEC Internal Cost Recoveries Y A 01-MAY DEC External Cost Recoveries Y A 01-MAY DEC Capital Revenue Allocation Y A 01-MAY DEC Employee/Employer Pension Deduction Y A 01-MAY DEC External Cost Recoveries Y I 10-SEP SEP DEC-2099

9 AS OF 22-NOV-2012 PAGE: 9 PARAMETER SEQUENCE NUMBER: CHART OF ACCOUNTS: U AS OF DATE: 22-NOV-2012 ACCOUNT TYPE CODE: 05 NUMBER OF PRINTED LINES PER PAGE: 55 RECORD COUNT: 369 * * * REPORT CONTROL INFORMATION * * *

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