Finance & Administration

G/L Accounts - Faculty and Staff


A faculty or staff member's cost distribution should include one or more cost objects and G/L accounts that reflect how salary expense is assigned and work effort is represented. A combination of factors determines the use of G/L accounts including the nature of the individual's appointment and the type of work performed.


1. Determine the nature of the individual's appointment from the following:

  • Regular rank, tenure/tenure track faculty
  • Regular rank, non-tenure track faculty
  • Non-regular, non-tenure track faculty
  • Monthly Staff
  • Graduate/professional student

2. Confirm the nature of the work performed from the listing below:

  • Instruction
  • Research
  • Sponsored research
  • Cost sharing
  • Administrative duties

3. Choose the appropriate G/L accounts.

DOWNLOAD:  G/L Account Sheet