Accounting Office

University of Mississippi

Expense General Ledger Accounts

The Chart of Accounts Internet pages are designed as a resource for University of Mississippi faculty and staff who process documents requiring account numbers or object codes.

Salaries

Salaries 51000
Salaries – ND 51001

Wages

Wages 52000
CWS Wages 52001
America Reads Wages 52002

Fringe Benefits

Employee’s Retirement Matching 53910
FICA Matching 53920
Workers Compensation 53930
Health Insurance Contribution 53940
Group Life Insurance 53950
Leave Accrual 53960
Unemployment Tax 53970
Remission of Fees – Undergraduate 53980
Remission of Fees – Other 53990

Travel

TRAVEL – IN STATE OFFICIAL

Meals & Lodging (ISO) 54010
Travel in Private Vehicle (ISO) 54020
Travel in Rented Vehicle (ISO) 54030
Travel in Public Carrier (ISO) 54040
Travel in Motor Pool Vehicles (ISO) 54050
Other Travel Costs (ISO) 54060

Travel – Out of State Official

Meals & Lodging (OSO) 54110
Travel in Private Vehicle (OSO) 54120
Travel in Rented Vehicle (OSO) 54130
Travel in Public Carrier (OSO) 54140
Travel in Motor Pool Carrier (OSO) 54150
Other Travel Costs (OSO) 54160

Travel – In State Conference

Meals & Lodging (ISC) 54210
Travel in Private Vehicle (ISC) 54220
Travel in Rented Vehicle (ISC) 54230
Travel in Public Carrier (ISC) 54240
Travel in Motor Pool Vehicle (ISC) 54250
Other Travel Costs (ISC) 54260
Conference and Registration Fees (ISC) 54270

Travel – Out of State Conference

Meals & Lodging (OSC) 54310
Travel in Private Vehicle (OSC) 54320
Travel in Rented Vehicle (OSC) 54330
Travel in Public Carrier (OSC) 54340
Travel in Motor Pool Vehicle (OSC) 54350
Other Travel Cost (OSC) 54360
Conference and Registration Fee (OSC) 54370

Travel – Group in State

Meals & Lodging (Groups) 54510
Travel in Private Vehicle (Group) 54520
Travel in Rented Vehicle (Group) 54530
Travel in Public Carrier (Group) 54540
Travel in Motor Pool Vehicles (Group) 54550
Other Travel Cost (Group) 54560

Travel – Group Out of State

Meals & Lodging (Group) 54610
Travel in Private Vehicle (Group) 54620
Travel in Rented Vehicle (Group) 54630
Travel in Public Carrier (Group) 54640
Travel in Motor Pool Vehicle (Group) 54650
Other Travel Costs (Group) 54660
Conference & Registration Fees (Group) 54670

Travel – Foreign

Meals and Lodging (OC) 54710
Travel in Private Vehicle (OC) 54720
Travel in Rented Vehicle (OC) 54730
Travel in Public Carrier (OC) 54740
Travel Motor Pool Vehicles (OC) 54750
Other Travel Costs (OC) 54760
Conference and Registration Fees (OC) 54770

Contractual Services

Grants, Scholarships and Awards

Grants 55110
Fellowships 55120
Scholarships 55130
Board/Meals 55132
Books 55134
International Fee Scholarship 55135
Rent/Room 55136
Course Fee Sch 55137
Tuition 55138
Tuition – Nonresident 55139
Awards 55140
Dependency Allowances 55150
Professional Development Fee 55160
Other Institutional Allowances 55170

Communications and Transportation of Commodities

Postage and Post Office Charges 55210
Telephone – Local Service 55220
Telephone – Long Distance 55230
Telephone – Calling Card 55232
Telephone – Collect Charges 55234
Telephone – Installations & Maintenance 55240
Telephone – Dedicated Circuit 55241
Telephone – Materials 55243
Telephone – Pager 55244
Telephone – Cellular 55245
Telephone – Other Charges 55246
Telephone – Sales Tax 55248
Cable T.V. 55250
Shipping Costs 55260

Utilities

Electricity 55310
Gas 55320
Water 55330
Sewer 55340
Sanitation 55350

Public Information

Advertising 55410
Publicity and Public Information 55420

Rental

Rental of Buildings and Floor Space 55510
Rental of Land 55520
Rental of Office Equipment 55530
Rental of Edp and Computer Equipment 55540
Computer Usage Charges 55545
Rental of Farm Equipment 55550
Other Rental 55590

Repairs and Maintenance

Repair and Service Streets and Parking Lots 55610
Repair and Servicing – Buildings and Grounds 55620
Repair and Servicing Farm Equipment 55630
Repairing and Servicing Vehicles 55640
Repairing and Servicing Office Equipment 55650
Maintenance Contracts – Equipment 55660
Repair and Service Medical Equipment 55670
Repairing and Servicing Other Equipment 55690

Professional Fees

Engineering 55710
Architecture 55720
Auditing Fees 55730
Medical 55740
Instructional Services 55750
Legal Fees 55760
Laboratory and Testing Fees 55770
Consultant Expense Reimbursement 55780
Other Professional Fees and Services 55790
International Independent Contractor 55799

Other Contractual Services

Insurance and Fidelity Bonds 55810
Dues 55820
Laundry, Dry Cleaning and Towel Service 55830
Subscriptions 55840
Payments to Visiting Athletic Teams 55850
Student Athlete Recruiting Costs 55855
Employee Recruitment Costs 55860
Employee Moving 55865
Computer Software Acquisitions 55870
Computer Software Maintenance 55880
Other Contractual Service 55890
Provision for Bad Debts 55891
Cash Over or Short 55892
Timely Payment Penalty 55893
Royalties 55894
Accreditation and Review 55895
Cash Discounts Lost 55899

Indirect Cost Recovery, Refunds and Adjustments

Indirect Cost Recovery – Federal Government 55910
Indirect Cost Recovery – State Government 55920
Indirect Cost Recovery – Local Government 55930
Indirect Costs Recovery – Private 55940
Refunds and Adjustments 55995

Commodities

Maintenance Materials and Supplies

Land Improvement Supplies 56010
Building Construction Supplies 56020
Paints and Preservatives 56030
Hardware Supplies 56040
Plumbing Supplies 56042
Electrical Supplies 56044
Carpentry/Woodworking Supplies 56046
Custodial Supplies and Cleaning Agents 56050
Other Maintenance Materials 56090
Other Maintenance Material (Non-Stock) 56091

Printing and Office Supplies

Printing, Binding, and Padding 56110
Printing Duplication and Reproduction 56120
Office Supplies and Material – Campus Store 56130
Office Supplies and Material – Other 56135
Purchased Instructional Materials 56140

Equipment Repair Parts, Supplies and Accessories

Fuels 56210
Lubricating Oils and Greases 56220
Tires and Tubes 56230
Repair and Replacement Parts 56240
Telephone – Materials 56243
Shop Supplies 56250
Other Equipment Repair Parts and Supplies 56290

Professional and Scientific Supplies

Laboratory and Testing Supplies – Biology 56310
Laboratory and Testing Supplies – Chemistry 56312
Laboratory and Testing Supplies – Pharmacy 56316
Laboratory and Testing Supplies – Other 56318
Photographic and Reproduction Supplies 56320
Other Professional and Scientific Supplies 56390

Other Supplies and Materials

Small Tools 56410
Radio, Television Supplies and Repair Parts 56420
Clothes and Dry Goods for Persons 56430
Food for Persons 56440
Food for Animals 56450
Seed and Plants 56460
Fertilizer and Chemicals 56470
Expendable Equipment 56480
Other Supplies and Materials 56490
PP Storeroom 56491
PP Service Station 56492
PP Storeroom CM 56493
Goods Receipts to Inventory w/o a Purchase Order 56499

Merchandise for Resale – Telephone

Merchandise for Resale – Cable T.V. 56505
Merchandise for Resale – Telephone Local -Univer. 56507
Merchandise for Resale – Telephone Local – Student 56509
Merchandise for Resale – Telephone Local-External 56511
Merchandise for Resale-Telephone Long Dist – Univ. 56513
Merchandise for Resale-Telephone Long Dist-Student 56515
Merchandise for Resale-Telephone Long Dist-Externl 56517
Merchandise for Resale – Telephone – Installation 56519
Merchandise for Resale-Telephone-Install.-Material 56521
Merchandise for Resale – Telephone – Commissions 56523
Merchandise for Resale – Telephone – Outside Plant 56525
Merchandise for Resale – Telephone – Other 56527
Merchandise for Resale – Network – Installation 56529
Merchandise for Resale-Network-Install.-Material 56531
Merchandise for Resale – Telephone – Cellular 56535
Merchandise for Resale – Telephone – Credit Cards 56537
Merchandise for Resale – Telephone – Pagers 56539

Merchandise for Resale – Physical Plant

Merchandise for Resale – Electricity 56550
Merchandise for Resale – Gas 56551
Merchandise for Resale – Fuel Oil 56552
Merchandise for Resale – Water 56553
Merchandise for Resale – Maintenance 56556
Merchandise for Resale – Gasoline 56560
Merchandise for Resale – Oil 56561
Merchandise for Resale – Accessories 56562

Merchandise for Resale – Printing

Merchandise for Resale – Printer #1 56700
Merchandise for Resale – Printer #2 56750

Merchandise for Resale – Other

Merchandise for Resale – General 56900

Student Loan Fund

Litigation Expenses 57110
Administration Expenses 57120
Other Collections Expenses 57130
Cost-Principal/Interest Cancelled Teach After 72 57145
Cost-Principal/Interest Cancelled Military Aft 72 57155
Cost-Principal/Interest Cancelled Death 57160
Cost-Principal/Interest Cancelled Disability 57165
Cost-Principal/Interest Cancelled Bankruptcy 57170
Other Cost or Losses 57175
Principal/Interest Cancelled After 11/71 57185
Cost-Principal/Interest Cancelled Law Enforcement 57190
Qualified Prof. Provider of Early Intervention Ser 57191
Medical Technician 57192
Refunds and Adjustments 57195

Retirement of Indebtedness Fund

Bonds Redeemed 57310
Payments on Notes 57320
Interest Payments on Bonds 57330
Interest Payments on Notes 57340
Trustee Fees 57350
Premium Paid on Bonds Redeemed 57360
Discount on Bonds Redeemed 57370
Provision for Compensated Absences 57390

Agency Fund

Withdrawal from Agency Funds 57410

Capital Outlay Other Than Equipment

Land 58110
Improvement Other Than Buildings 58115
Building – Construction 58120
Building – Construction Expendable 58125
Building – Purchase 58130
Building – Purchase Expendable 58135
Historical Articles and Museums 58150
Library Books 58160
Paper Back Binding (Libraries Only) 58165
Periodicals (Libraries Only) 58170
Periodical Binding (Libraries Only) 58175
Films (Libraries Only) 58180
Microfilms (Libraries Only) 58185
Audio-Visual Materials (Libraries Only) 58189
Maps (Libraries Only) 58190

Equipment

Office Machines, Furniture, Fixtures and Equipment 58210
Vehicles 58220
Farm Equipment 58230
Medical Equipment 58240
Data Processing Equipment 58250
Radio and Television Equipment 58260
Scientific Equipment 58270
Other Equipment 58290
Other Equipment (Non-Stock) 58291
Office Equipment – Expendable 58310
Vehicles – Expendable 58320
Farm Equipment – Expendable 58330
Medical Equipment – Expendable 58340
Data Processing Equipment – Expendable 58350
Radio and Television Equipment – Expendable 58360
Scientific Equipment – Expendable 58370
Other Equipment – Expendable 58390
Other Equipment (Non-Stock) – Expendable 58391

Transfers

Mandatory Transfers

Matching Grants and Contracts 59100
Debt Service 59101
Debt Service – Capital Leases 59102
Other Mandatory Transfers 59103

Nonmandatory Transfers

Intra-fund Transfers 59241
Indirect Cost-Recovery Allocation 59242
Renewals and Replacements 59243
Repairs and Renovations 59244
Equipment Acquisitions 59245
Fixed-Price Contracts 59246
Other Non-Mandatory Transfers 59247