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 |