Accounting Office

University of Mississippi

Revenue 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.

Tuition and Fees

General Tuition 40010
Graduate School 40011
Law Tuition 40012
Pharmacy Tuition 40013
Nonresident Fees 40020
Foreign Student Fees 40025
Summer Tuition – General 40030
Summer Tuition – Graduate 40031
Summer Tuition – Law 40032
Summer Tuition – Pharmacy 40033
Summer Nonresident Fees 40036
Correspondence Study 40040
Degree-Granting Off-Campus Centers 40050
General Extension 40061
Conferences And Workshops 40063
Business and Industrial Programs 40065
Community Services and Programs 40067
Music Fees – Blocked 40072
Miscellaneous Student Fees 40076
Materials/Laboratory Fees 40078
Late Registration Fees 40080
Course Change Fees 40082
Application Fees 40084
Diploma Fees 40090
Testing Fees 40092
Thesis and Microfilms 40094
International Insurance 40095
Graduation Fees 40096

State Appropriations

General Support 40120
Special Library-Blck 40121
Plan of Compl – Blck 40123
Degree-Granting Off-Campus Centers 40125
La Bauve Fund Interest 40126
Land Script Interest 40127
State Seminary Interest 40128
Resident and Extension 40129
Law Research Institute 40142
Mineral Resources Interest 40143
Research Institute of Pharmaceutical Sciences 40146
Court Education 40147
Supercomputer 40148
Small Business Development Center 40149
Stennis Space Commerce Initiative 40156

Federal Grants and Contracts

NSF 40200
USDA 40201
USOE 40202
U.S. Dept. of Army 40203
U.S. Dept. of Navy 40204
U.S. Dept. of Air Force 40205
NASA 40206
U.S. Dept. Of Energy 40207
U.S. Dept. of Justice 40208
U.S. Dept. of Interior 40209
EPA 40210
Public Health Service 40211
National Endowment for the Humanities 40212
Tennessee Valley Authority 40213
U.S. Department of Commerce 40214
U.S. Nuclear Regulatory Commission 40215
U.S. District Court 40216
U.S. Department of Health and Human Services 40217
U.S. Department of State 40218
Small Business Administration 40219
U.S. Dept. of Transportation 40220
Veterans Administration 40221
National Endowment for the Arts 40222
USIA 40223
U.S. Dept. of Labor 40224
Action 40225
General Services Administration 40226
Department of Defense 40227
Social Security Administration 40228
Other Federal Agencies 40250
Administrative Cost Recovery-Federal 40298
Recovery of Indirect Costs-Federal 40299

State Grants and Contracts

Board of Trustees 40300
MS-Al Sea Grant 40301
Council on Aging 40302
MS E & R Center 40303
Department of Public Welfare 40304
Dept. of Education 40305
State Highway Dept. 40306
MS Park Commission 40307
MS Employment Security Commission 40308
University of MS Medical Center 40309
Mississippi State – Department of Interior 40310
Other State Agencies 40311
CDPA 40312
ITD 40313
MS Deco 40314
MS DOT 40315
Recovery of Indirect Costs – State 40349

Local Grants and Contracts

Local Agencies 40350
Recovery of Indirect Costs – Local 40399

Private Gifts, Grants and Contracts

Alumni – Friends 40400
Business-Industry 40401
UM Foundation 40402
Other Foundation 40403
Recovery of Indirect Costs – Other 40499

Endowment Income

Endowment Income 40501
Gain on Investment Transactions 40502
Change in Value of Investments 40503

Sales and Services

Sales-Advertising 40511
Sales-Chemicals 40521
Sales-Season Tickets 40531
Football Ticket Sales-Payroll Deduction 40532
Basketball Ticket Sales-Payroll Deduction 40533
Baseball Ticket Sales – Payroll Deduction 40534
Golf Shop – Payroll Deduction 40535
Sales-Gate Receipts 40541
Sales – Food Catering 40572
Sales – Food 40576
Sales-Printing Supplies 40592
Sales-Quick Copy 40593
Sales-Chemical Analysis 40601
Sales-Equipment 40604
Sales-Publications 40611
Sales-Publications Payroll Deductions 40612
Sales-General 40631
Club Memberships-Sports Clubs 40645
Turner Center-Payroll Deduction 40646
WP Child Dev Ctr-Payroll Deduction 40647
Homework Club-Payroll Deduction 40648
Kid College-Payroll Deduction 40649
Camp Willie Price-Payroll Deduction 40650
Commissions and Royalties 40651
Commissions-Juice Vending 40652
Commissions-Snacks 40653
Commissions-Laundry 40654
Commissions-Phone Cards 40655
Sales-Golf Club Clearing 40660
Greens Fees 40663
Registration Fees 40665
Fees-Property Leases 40667
Fines 40671
Parking Fines-Payroll Deduction 40672
Parking Decals-Payroll Deductions 40673
Photo Income-Processing 40692
Photo Income-Photo Supplies 40693
Sales-Imaging Payroll Deductions 40694
Photo Income I.D. Remakes 40695
Photo Income I.D. Photos 40697

Rent

Rent-Dormitory, House, or Apartment 40701
Rental-Facilities 40702
Rentals-Refrigerators 40703
Services General 40704

Other Services

Service-Sports 40705
Cable T.V. 40706
Telephone – Cellular 40707
Telephone – Local Service – University 40708
Telephone – Local Service – Student 40709
Telephone – Local Service – External 40710
Telephone – Long Distance – University 40711
Telephone – Long Distance – Student 40712
Telephone – Long Distance – External 40713
Telephone – Commissions 40714
Telephone – Installations 40715
Telephone – Materials 40716
Telephone – Material Parts 40717
Telephone – Outside Plant 40718
Network-Internet Access 40719
Telephone – Other 40720
Network – Installation 40721
Network – Materials 40722
Utilities – Electricity 40723
Utilities – Gas 40730
Utilities – Water 40731
Utilities – Sewer 40732
Utilities – Sanitation 40733
Guaranty 40735
Transcripts 40737
V.A. Certifications 40738
Telephone – Modems 40739
PPD Clearing 40745
Health Services 40750
Concessions and Vending 40751
Rent-Fall Res Hall 40755
Rent-Spring Res Hall 40756
Rent-Summer Res Hall 40757
Rent-Sum Cmp & Conf 40758
Rent-Village Apart 40759
Rent-Northgate Apart 40760
Building Damage 40761
Individual Damages 40762
Housing Admin Fines 40763
Hous Hlth Saf Fines 40764
Housing Judic Fines 40765

Other

Investment Income 40850
Proceeds from Long-Term Debt 40852
Cash Discounts Taken 40853
Interest on Loans 40855
Penalty Charges on Loans 40856
Late Payment Charges 40857
Miscellaneous Income 40861
Reserve-Contingency 40896
Reserve for Encumbrance 40897
Prior Year Balance 40898
Deposits to Agency Funds 40899

Transfers

Matching Grants and Contracts 40900
Debt Service 40901
Debt Service – Capital Leases 40902
Other Mandatory Transfers 40903
Distribution of Market Appreciation 40939
Intra-fund Transfers 40941
Indirect Cost-Recovery Allocation 40942
Renewals and Replacements 40943
Repairs and Renovations 40944
Equipment Acquisitions 40945
Fixed-Price Contract 40946
Other Non-Mandatory Transfers 40947