Object Codes List

FY11 General Ledger Chart of Accounts
Object Codes List

New Object Code New Description Example
5200 BUDGET POOL BALANCE  
5201 SUPPLIES pens, paper
5202 LAB SUPPLIES test tubes, safety goggles
5203 MINOR EQUIPMENT / FURNITURE durable goods under $10k
5204 CAPITAL EQUIPMENT capital over $10k
5205 REPAIRS/MAINTENANCE  
5209 CASH ADVANCE  
5210 TRAVEL / ENTERTAINMENT airfare, hotel, mileage
5211 MEALS food ( Chartwells)
5214 SEMINARS / CONFERENCES cost of conference
5215 RECRUITMENT meals, lodging, travel
5217 PRESIDENTIAL ALLOWANCE  
5219 HOUSING  
5221 COLLEGE FAIR / ENTRY FEES  
5224 LEASES / RENTALS auto lease payments
5226 PRINTING / GRAPHIC DESIGN brochures, letterhead, stationery
5227 OUTSIDE SERVICES payment to independent contractors
5228 ADVERTISING radio, newspaper
5229 CONTRACT SERVICES written agreements, cable
5230 DUES / SUBSCRIPTIONS  
5232 TELEPHONE / INTERNET / DATA SERVICES  
5233 DUPLICATING  
5234 POSTAGE  
5237 DEPRECIATION  
5241 HONORARIUMS  
5245 SPECIAL PROGRAMS / CHAMPIONSHIPS  
5249 SOFTWARE  
5250 ELECTRICITY  
5251 ADMIN TELEPHONE  
5252 NATURAL GAS  
5253 HEATING OIL  
5254 GASOLINE  
5255 WATER  
5256 WATER POLLUTION CONTROL  
5262 ATHLETIC OFFICIALS  
5264 AMORTIZATION EXPENSE  
5266 EXP OFFSET CHARGEBACK telecom and campus ops moves / additions
5271 TELEPHONE CHARGEBACK  
5272 PRINTING CHARGEBACK  
5273 POSTAGE CHARGEBACK  
5274 DUPLICATING CHARGEBACK  
5303 DEDUCTIBLE  
5306 PROPERTY / LIABILITY INSURANCE auto, property, gen liability, sports accident
5307 BANK CHARGES  
5308 BROKER SERVICES  
5309 AUDITING  
5310 LEGAL SERVICES  
5311 BAD DEBTS  
5315 TRUSTEE FEES  
5319 PROPERTY TAXES  
5322 INVESTMENT MANAGEMENT FEES  
5324 INTEREST EXPENSE  
5330 INDIRECT COSTS  
5360 UTILITY EXPENSES  
5391 DEBT SERVICE RESERVE  
5392 FINANCIAL AID RESERVE  
5393 RESERVE REPAYMENT  

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