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Expense General Ledger Accounts

This is a resource for University of Mississippi faculty and staff who process documents requiring account numbers or object codes.

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Expense General Ledger Accounts

Expense General Ledger Accounts are categories used in accounting to track and record various types of expenses incurred by a business or organization. These accounts help to organize and classify expenses according to their nature or function, such as salaries, utilities, rent, supplies, and so on.

Salaries51000
Salaries – ND51001

Wages52000
CWS Wages52001
America Reads Wages52002

Employee’s Retirement Matching53910
FICA Matching53920
Workers Compensation53930
Health Insurance Contribution53940
Group Life Insurance53950
Leave Accrual53960
Unemployment Tax53970
Remission of Fees – Undergraduate53980
Remission of Fees – Other53990

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

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

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

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

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

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

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

Grants55110
Fellowships55120
Scholarships55130
Board/Meals55132
Books55134
International Fee Scholarship55135
Rent/Room55136
Course Fee Sch55137
Tuition55138
Tuition – Nonresident55139
Awards55140
Dependency Allowances55150
Professional Development Fee55160
Other Institutional Allowances55170

Postage and Post Office Charges55210
Telephone – Local Service55220
Telephone – Long Distance55230
Telephone – Calling Card55232
Telephone – Collect Charges55234
Telephone – Installations & Maintenance55240
Telephone – Dedicated Circuit55241
Telephone – Materials55243
Telephone – Pager55244
Telephone – Cellular55245
Telephone – Other Charges55246
Telephone – Sales Tax55248
Cable T.V.55250
Shipping Costs55260

Electricity55310
Gas55320
Water55330
Sewer55340
Sanitation55350

Advertising55410
Publicity and Public Information55420

Rental of Buildings and Floor Space55510
Rental of Land55520
Rental of Office Equipment55530
Rental of Edp and Computer Equipment55540
Computer Usage Charges55545
Rental of Farm Equipment55550
Other Rental55590

Repair and Service Streets and Parking Lots55610
Repair and Servicing – Buildings and Grounds55620
Repair and Servicing Farm Equipment55630
Repairing and Servicing Vehicles55640
Repairing and Servicing Office Equipment55650
Maintenance Contracts – Equipment55660
Repair and Service Medical Equipment55670
Repairing and Servicing Other Equipment55690

Engineering55710
Architecture55720
Auditing Fees55730
Medical55740
Instructional Services55750
Legal Fees55760
Laboratory and Testing Fees55770
Consultant Expense Reimbursement55780
Other Professional Fees and Services55790
International Independent Contractor55799

Insurance and Fidelity Bonds55810
Dues55820
Laundry, Dry Cleaning, and Towel Service55830
Subscriptions55840
Payments to Visiting Athletic Teams55850
Student-Athlete Recruiting Costs55855
Employee Recruitment Costs55860
Employee Moving55865
Computer Software Acquisitions55870
Computer Software Maintenance55880
Other Contractual Service55890
Provision for Bad Debts55891
Cash Over or Short55892
Timely Payment Penalty55893
Royalties55894
Accreditation and Review55895
Cash Discounts Lost55899

Indirect Cost Recovery – Federal Government55910
Indirect Cost Recovery – State Government55920
Indirect Cost Recovery – Local Government55930
Indirect Costs Recovery – Private55940
Refunds and Adjustments55995

Land Improvement Supplies56010
Building Construction Supplies56020
Paints and Preservatives56030
Hardware Supplies56040
Plumbing Supplies56042
Electrical Supplies56044
Carpentry/Woodworking Supplies56046
Custodial Supplies and Cleaning Agents56050
Other Maintenance Materials56090
Other Maintenance Material (Non-Stock)56091

Printing, Binding, and Padding56110
Printing Duplication and Reproduction56120
Office Supplies and Material – Campus Store56130
Office Supplies and Material – Other56135
Purchased Instructional Materials56140

Fuels56210
Lubricating Oils and Greases56220
Tires and Tubes56230
Repair and Replacement Parts56240
Telephone – Materials56243
Shop Supplies56250
Other Equipment Repair Parts and Supplies56290

Laboratory and Testing Supplies – Biology56310
Laboratory and Testing Supplies – Chemistry56312
Laboratory and Testing Supplies – Pharmacy56316
Laboratory and Testing Supplies – Other56318
Photographic and Reproduction Supplies56320
Other Professional and Scientific Supplies56390

Small Tools56410
Radio, Television Supplies and Repair Parts56420
Clothes and Dry Goods for Persons56430
Food for Persons56440
Food for Animals56450
Seed and Plants56460
Fertilizer and Chemicals56470
Expendable Equipment56480
Other Supplies and Materials56490
PP Storeroom56491
PP Service Station56492
PP Storeroom CM56493
Goods Receipts to Inventory w/o a Purchase Order56499

Merchandise for Resale – Cable T.V.56505
Merchandise for Resale – Telephone Local -Univer.56507
Merchandise for Resale – Telephone Local – Student56509
Merchandise for Resale – Telephone Local-External56511
Merchandise for Resale-Telephone Long Dist – Univ.56513
Merchandise for Resale-Telephone Long Dist-Student56515
Merchandise for Resale-Telephone Long Dist-Externl56517
Merchandise for Resale – Telephone – Installation56519
Merchandise for Resale-Telephone-Install.-Material56521
Merchandise for Resale – Telephone – Commissions56523
Merchandise for Resale – Telephone – Outside Plant56525
Merchandise for Resale – Telephone – Other56527
Merchandise for Resale – Network – Installation56529
Merchandise for Resale-Network-Install.-Material56531
Merchandise for Resale – Telephone – Cellular56535
Merchandise for Resale – Telephone – Credit Cards56537
Merchandise for Resale – Telephone – Pagers56539

Merchandise for Resale – Electricity56550
Merchandise for Resale – Gas56551
Merchandise for Resale – Fuel Oil56552
Merchandise for Resale – Water56553
Merchandise for Resale – Maintenance56556
Merchandise for Resale – Gasoline56560
Merchandise for Resale – Oil56561
Merchandise for Resale – Accessories56562

Merchandise for Resale – Printer #156700
Merchandise for Resale – Printer #256750

Merchandise for Resale – Other

Litigation Expenses57110
Administration Expenses57120
Other Collections Expenses57130
Cost-Principal/Interest Canceled Teach After 7257145
Cost-Principal/Interest Canceled Military Aft 7257155
Cost-Principal/Interest Canceled Death57160
Cost-Principal/Interest Canceled Disability57165
Cost-Principal/Interest Canceled Bankruptcy57170
Other Cost or Losses57175
Principal/Interest Canceled After 11/7157185
Cost-Principal/Interest Canceled Law Enforcement57190
Qualified Prof. Provider of Early Intervention Ser57191
Medical Technician57192
Refunds and Adjustments57195

Bonds Redeemed57310
Payments on Notes57320
Interest Payments on Bonds57330
Interest Payments on Notes57340
Trustee Fees57350
Premium Paid on Bonds Redeemed57360
Discount on Bonds Redeemed57370
Provision for Compensated Absences57390

Withdrawal from Agency Funds57410

Land58110
Improvement Other Than Buildings58115
Building – Construction58120
Building – Construction Expendable58125
Building – Purchase58130
Building – Purchase Expendable58135
Historical Articles and Museums58150
Library Books58160
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

Office Machines, Furniture, Fixtures and Equipment58210
Vehicles58220
Farm Equipment58230
Medical Equipment58240
Data Processing Equipment58250
Radio and Television Equipment58260
Scientific Equipment58270
Other Equipment58290
Other Equipment (Non-Stock)58291
Office Equipment – Expendable58310
Vehicles – Expendable58320
Farm Equipment – Expendable58330
Medical Equipment – Expendable58340
Data Processing Equipment – Expendable58350
Radio and Television Equipment – Expendable58360
Scientific Equipment – Expendable58370
Other Equipment – Expendable58390
Other Equipment (Non-Stock) – Expendable58391

Matching Grants and Contracts59100
Debt Service59101
Debt Service – Capital Leases59102
Other Mandatory Transfers59103

Intra-fund Transfers59241
Indirect Cost-Recovery Allocation59242
Renewals and Replacements59243
Repairs and Renovations59244
Equipment Acquisitions59245
Fixed-Price Contracts59246
Other Non-Mandatory Transfers59247