Budget class (BC) accounts

Natural account codes roll up into various Income and Expenditure budget classes. For example, all the salary and oncost account codes, such as 5001 through to 5097, roll up into BC01.

Budget class codes

Expenditure:

BC01    Salaries and related costs

BC02    Equipment

BC03    Scholars expenses

BC04    Other expenses

BC05    Travel, field and survey

BC06    Equipment - non-capital

BC07    Expendable research materials

BC08    Transfers to other

BC09    Contingency

Income:

BC10    Student fees

BC11    Other income

BC12    Internal sales

BC13    Transfers from other

BC14    Internal allocations

BC15    Operating grant (RTB)

BC16    Investment income

Current year operating rresult:

BC19    Operating result

Prior year result:

BC20    Prior year result