Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131


3100-Office Supplies Gen

Includes the cost of paper products, writing materials, and miscellaneous supplies used in administrative office functions, not for resale.  Consists primarily of consumable materials, but also includes inventory of low-cost office tools, such as staplers. VERY FLEXIBLE.  This account is often used as a Pcard default account.

3140-Computer Software Gen
Includes software on disks, licensed, or downloaded that are required to operate in-house computers. All computer software purchased is expensed here. In the case of extremely large software purchases, accounting will move them to the correct account under the Capital Expenditure Heading at year end.