ABBREVIATIONS USED IN ACCOUNTING

Abbreviation Description

• A –
  A/P Administrative/Professional
  A/R Accounts Receivable
  A.P.S. Animal And Plant Sales
  ABACCR Absences Accrual – (As In Compensated Absences Accrual)
  ABATE Abatement
  ABS Absences – As In Compensated Absences
  AC Air Conditioner
  ACAD Academic
  ACCID Accident
  ACCR Accrued
  ACCT. Accounting
  ACT Activity
  ADD’L Additional
  ADJ Adjustment
  ADM Administrative Charges
  ADMIN Administrative
  ADMIS Admission
  ADT Auditing
  AES Agriculture Extension Service
  AFD Allowance For Depreciation
  AFF Available Funds File
  AFFRS Affairs
  AG Agriculture
  AGR. Agriculture/Agreement
  AID Agency For International Development
  ALL./ALLOW Allowance
  AM American
  AMS Agricultural Marketing Service
  AN Animal
  ANAL Analysis
  APC/APD Amended Payroll Certification/Distribution
  APPROP Appropriations
  ARA Administrative Report Access
  ARP Ag Research Programs
  ARS Agricultural Research Service
  ART Artists
  AS Accounting Services
  ASM Aerospace Structural Metals
  ASMH Aerospace Structural Metals Handbook
  ASS Association
  ASST./AST Assistants
  ATM Automatic Teller Machine
  AUX Auxiliary
  AV Audio Visual
  [TOP]
• B –
  B & C Bonds And Coupons
  BA Bank Adjustments
  BAL Balance
  BAL SH Balance Sheet
  BC or B/C Budgetary Control
  BCDF Budgetary Control Document File
  BCHM Biochemistry
  BEN/BENF Benefit(s)
  BILL Billiards
  BLDG Building
  BO Business Office
  BOWL Bowling
  BSG Building, Services and Grounds
  BUDG Budgeted
  BUILD Building
  BUS./BSN Business
  [TOP]
• C –
  C+MV Cost Plus Market Value
  C/S Cost Sharing
  CAP. Capital
  CAR Centralized Accounts Receivable
  CARR. Carriers
  CD Certificates Of Deposits
  CEA Continuing Education Administration
  CERT. Certificate
  CES Co-Operative Extension Service
  C&FS Consumer & Family Sciences
  CFAH Composites Failure Analysis Handbook
  CH/CHG/CHRG Charge
  CHANC Chancellor
  CHEM Chemical
  CIS Center For Instructional Services
  CLER. Clerical
  CLS Class
  CMS Central Machine Shop
  CNTR Center
  CO Company
  COMM. Commercial
  COMP Compensation/Compensated
  COMPL Complement
  CONF Conference
  CONSTR Construction
  CONT./CONTIN Continuous/Continuing
  CONTR. Contractual/Contributed/Construction
  CONVO Convocations
  COPA Cost Of Program Allowance
  CRC Cash Receipts Clearing
  CSRS Co-Operative State Research Service
  CS Central Stores
  CTL Control
  CTR Center
  CULT. Cultural
  CUR Current
  CURR Currency
  [TOP]
• D –
  DAN Dance
  DCC Day Care Center
  DEC Decorations
  DED Deduction
  DEHYD Dehydration
  DEL Delicious
  DEP Deposit / Dependent
  DEPR Depreciation
  DEPT Department
  DEV. Development
  DEVELOP Development
  DHHS Department Of Health And Human Services
  DIAGNOS Diagnosis
  DISC Discount
  DISP Disposable
  DISTR Distribution
  DOD Department Of Defense
  DOE Department Of Energy
  DOI Department Of Interior
  DOS Dean Of Students
  DOT Department Of Transportation
  DOUBT. Doubtful
  DREF Departmental Reference Code
  DTDH Damage Tolerant Design Handbook
  DUP/DUPL Duplication
  DUPLIC Duplication
  [TOP]
• E –
  EC Entry Code
  ED Education
  EDF Encumbrance Document File
  EE Employee
  EM Electron Microscope
  EMBRAPA National Agriculture Research Affairs
  ENC Encumbrance
  ENDOW/END Endowment
  ENG/ENGR Engineer/Engineering
  ENS Ensemble
  ENT/ENTER Enterprises
  ENTER Enterprises
  ENVIR. Environmental
  EPA Environmental Protection Agency
  EQ/EQP/EQUIP Equipment
  EQT Equipment
  ER Employer
  EXCH Exchange
  EXH Exhibit
  EXP/EX Expense
  EXT External / Extension
  [TOP]
• F –
  F&A Facilities and Administrative costs (previously called Indirect Costs or overhead)
  FABR Fabrication
  FAC Faculty / Facilities
  FAST Fastening
  FBU Fringe Benefits – University
  FD Fund
  FED Federal
  FELL. Fellowships
  FEST Festival
  FIAA Financial Information Account Attribute
  FIN/FINAN Financial
  FLOC Fund Location
  FMIS Financial Management Information System
  FNC Functional
  (FOR) Foreign
  FRIN/FR Fringe
  FS Food Service
  FSI Food Stores Issues
  FTBALL Football
  FUNCT Functions
  FURN Furniture
  FW Fort Wayne
  [TOP]
• G –
  GEN./GENRL General
  GL or G/L General Ledger
  GOVT Government
  GRAD Graduate
  GSF General Service Fee
  [TOP]
• H –
  HAPPEN. Happening
  HFS Housing And Food Service
  HLMC Hall Of Music
  HMO Health Maintenance Organization
  HOSP Hospital
  HPTLTY Hospitality
  HRS Hours
  HVAC Heating, Ventilation, and Air Conditioning
  [TOP]
• I –
  I B Incidental Billing
  I-U Inter-Unit/ Indiana University
  IDC Indirect Cost
  INC/INCO Income
  IND Indiana
  INFO Information
  INS Insurance
  INSP. Inspiration
  INST/INSTR Instruction
  INT Internal / Interest
  INT’L International
  INTRNTNL International
  INVEST Investment
  IPIA International Programs In Agriculture
  IPS International Parcel Service
  [TOP]
• J –
  JEOL Jeol Scope
  JTRP Joint Transportation Research Project
  [TOP]
• K –
  K-REG. Kitchen Regular
  K-STUD. Kitchen Student
  [TOP]
• L –
  LA Lower Arena
  LAF Lafayette
  LARS Laboratory For Applications Of Remote Sensing
  LB1 Lockbox 1
  LECT. Lecture
  LIAB Liability
  LIC License
  LIM Limit
  LT Long Term
  LTD Life To Date/Long Term Disability
  LTFS Long Term Field Staff
  LUBR Lubricants
  [TOP]
• M –
  M.A.I.L. Local Mailing Service
  MACH Machine
  MAINT Maintenance
  MARR Married
  MAT/MATL Material
  MED Medical/Medicine
  MEM Memorial
  MERCH. Merchandise
  MFG Manufacturing
  MGMT Management
  MI Medical Illustrations
  MISC Miscellaneous
  MMAD Materials Management Distribution
  MN Merchants National
  MSH Married Student Housing
  MSO Mechanical Systems Operations
  [TOP]
• N –
  NAT National
  NASA National Aeronautical Space Administration
  NBE Not Budgeted Elsewhere
  NO F&A Not chargeable for F&A (see F&A)
  NCENTRAL North Central
  NEWSLET Newsletter
  NON RES Non Resident
  NON-RFNDBLE Non-Refundable
  NSF National Science Foundation
  [TOP]
• O –
  OBL Obligations
  OCGBA Office of Contract and GrantBusiness Affairs
  OFC Office
  O/H Overhead
  OP&TECH Operational And Technical
  OPER Operations
  ORG Organization
  OSP Other Sponsored Programs
  OSHA Occupational Safety & Health Admin.
  OTH Other
  [TOP]
• P –
  P P Physical Plant / Plant Pathology
  PAI Personal Accident Insurance
  PAP Paper
  PAR Professional Activity Report
  PARK Parking
  PAV Pavement
  PDC Payroll Distribution Charge
  PEP Purdue Enrichment Program
  PERF Public Employees Retirement Fund
  PERS Personal
  PF Physical Facilities
  PHAR/PHARM Pharmacy
  PHY PL Physical Plant
  PL Parking Lots
  PLT Plant
  PLUMB Plumbing
  PMT Payment
  PMU Purdue Memorial Union
  PO Purchase Order
  POS Position
  PREM Premium
  PREP. Preparation
  PRES President
  PREVENT. Preventive
  PRF Purdue Research Foundation
  PRNT Printing
  PROC. Process/Procedure
  PROD/-P Production
  PROF. Professional
  PROG Program
  PROJ Project
  PROP Property
  PST Purdue Statewide Technology
  PSU Purdue Student Union
  PU Purdue University
  PUBS Publications
  PUCC Purdue University Computing Center
  [TOP]
• Q –

[TOP]

• R –
  RC Regional Campus
  RCHG/RECH Recharge
  RCPT Reception
  REC Receivable
  RECR Recreation
  RECV Recovery
  REFERRA Referral
  REFRIG Refrigerator
  REFUN Refund
  REG Regular
  REGIST Registration
  REGULAT Regulatory
  REHAB Rehabilitation
  REINV Reinvestment
  REM Radiological And Environmental Management
  REM. Remit
  REN Renewal
  RENOV Renovations
  REP Repair
  REPL/R Replacement
  RES Research/Reserve/Resident
  RESFOR Reserve For
  REST Restricted
  RESURF Resurfacing
  RET Retirement
  REV Revenue
  REVIS Revision
  RHI Restaurant, Hotel & Institutional Mgmt.
  RM&ML Room And Meals
  [TOP]
• S –
  S & E Supplies And Expense
  S & W Salaries And Wages
  SAH Structural Alloys Handbook
  SAL. Salaries
  SALV. Salvage
  SANIT. Sanitation
  SCH School
  SCHEDUL./SCHED Schedule
  SCI Scientific
  SEB State Egg Board
  SECT Sectioning
  SEP Separately
  SER/SERV Service
  SFO Supervised Flight Operations
  SH Sheet
  SHAR Share/Sharing
  SINGL Single
  SOC Societies
  SP Sponsored
  SPEC. Specialized
  SPON Sponsored
  SS Social Security
  SSF Specialized Service Facilities
  ST Student/State/Short Term
  STA Station
  STFS Short Term Field Staff
  STFUNCT Student Functions
  STU/STUD/STDT Student
  SUBJ Subject
  SUM Summer
  SUP /SUPP Supplies
  SURG/SUR Surgery
  SVC Services
  SYS System
  [TOP]
• T –
  TCKT/TI Tickets
  TECH Technology
  TELECOM Telecommunications
  TEMP Temporary
  TERM. Terminal
  TIF Temporary Investment Fund
  TOURN Tournament
  TP Ticket Price
  TPA Third Party Administrator
  TRANSC Transcripts
  TRANSF. Transfers
  TRANSP./TRANS Transportation
  TRAV/TRA Travel
  TREAS/TR Treasurer
  TRVL Travel
  [TOP]
• U –
  UNAM Unamortized
  UNAMORT Unamortized
  UND.GRAD Undergraduate
  UNDIST. Undistributed
  UNEMP Unemployment
  UNIV University
  UNR Unrestricted
  UNRED. Unredeemed
  UNREST. Unrestricted
  UPS United Postal Service
  US United States
  US.R United States Resident
  USDA United States Department Of Agriculture
  UTIL Utilities
  [TOP]
• V –
  VCS Voluntary Cost Sharing
  VEH Vehicle
  VEND Vending
  VENT Ventilation
  VET Veterinary
  VIS Visitor
  VIT Vitamin
  VP Vice President
  VTE Vocational Technical Education
  [TOP]
• W –
  WITH Withholding
  WIP Work In Process (Physical Plant)
  WL West Lafayette
  WS Work Study
  [TOP]
• X –
  [TOP]
• Y –
  YTD Year To Date
  [TOP]
• Z –

Kaynak (Source) : https://www.purdue.edu/business/account/RefRes/abbr.html#K