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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.

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Revenue General Ledger Accounts

Revenue General Ledger Accounts are classifications used in accounting to track and record income earned at the university. 
General Tuition40010
Graduate School40011
Law Tuition40012
Pharmacy Tuition40013
Nonresident Fees40020
Foreign Student Fees40025
Summer Tuition – General40030
Summer Tuition – Graduate40031
Summer Tuition – Law40032
Summer Tuition – Pharmacy40033
Summer Nonresident Fees40036
Correspondence Study40040
Degree-Granting Off-Campus Centers40050
General Extension40061
Conferences And Workshops40063
Business and Industrial Programs40065
Community Services and Programs40067
Music Fees – Blocked40072
Miscellaneous Student Fees40076
Materials/Laboratory Fees40078
Late Registration Fees40080
Course Change Fees40082
Application Fees40084
Diploma Fees40090
Testing Fees40092
Thesis and Microfilms40094
International Insurance40095
Graduation Fees40096
General Support40120
Special Library-Blck40121
Plan of Compl – Blck40123
Degree-Granting Off-Campus Centers40125
La Bauve Fund Interest40126
Land Script Interest40127
State Seminary Interest40128
Resident and Extension40129
Law Research Institute40142
Mineral Resources Interest40143
Research Institute of Pharmaceutical Sciences40146
Court Education40147
Supercomputer40148
Small Business Development Center40149
Stennis Space Commerce Initiative40156
NSF40200
USDA40201
USOE40202
U.S. Dept. of Army40203
U.S. Dept. of Navy40204
U.S. Dept. of Air Force40205
NASA40206
U.S. Dept. Of Energy40207
U.S. Dept. of Justice40208
U.S. Dept. of Interior40209
EPA40210
Public Health Service40211
National Endowment for the Humanities40212
Tennessee Valley Authority40213
U.S. Department of Commerce40214
U.S. Nuclear Regulatory Commission40215
U.S. District Court40216
U.S. Department of Health and Human Services40217
U.S. Department of State40218
Small Business Administration40219
U.S. Dept. of Transportation40220
Veterans Administration40221
National Endowment for the Arts40222
USIA40223
U.S. Dept. of Labor40224
Action40225
General Services Administration40226
Department of Defense40227
Social Security Administration40228
Other Federal Agencies40250
Administrative Cost Recovery-Federal40298
Recovery of Indirect Costs-Federal40299
Board of Trustees40300
MS-Al Sea Grant40301
Council on Aging40302
MS E & R Center40303
Department of Public Welfare40304
Dept. of Education40305
State Highway Dept.40306
MS Park Commission40307
MS Employment Security Commission40308
University of MS Medical Center40309
Mississippi State – Department of Interior40310
Other State Agencies40311
CDPA40312
ITD40313
MS Deco40314
MS DOT40315
Recovery of Indirect Costs – State40349
Local Agencies40350
Recovery of Indirect Costs – Local40399
Alumni – Friends40400
Business-Industry40401
UM Foundation40402
Other Foundation40403
Recovery of Indirect Costs – Other40499
Endowment Income40501
Gain on Investment Transactions40502
Change in Value of Investments40503
Sales-Advertising40511
Sales-Chemicals40521
Sales-Season Tickets40531
Football Ticket Sales-Payroll Deduction40532
Basketball Ticket Sales-Payroll Deduction40533
Baseball Ticket Sales – Payroll Deduction40534
Golf Shop – Payroll Deduction40535
Sales-Gate Receipts40541
Sales – Food Catering40572
Sales – Food40576
Sales-Printing Supplies40592
Sales-Quick Copy40593
Sales-Chemical Analysis40601
Sales-Equipment40604
Sales-Publications40611
Sales-Publications Payroll Deductions40612
Sales-General40631
Club Memberships-Sports Clubs40645
Turner Center-Payroll Deduction40646
WP Child Dev Ctr-Payroll Deduction40647
Homework Club-Payroll Deduction40648
Kid College-Payroll Deduction40649
Camp Willie Price-Payroll Deduction40650
Commissions and Royalties40651
Commissions-Juice Vending40652
Commissions-Snacks40653
Commissions-Laundry40654
Commissions-Phone Cards40655
Sales-Golf Club Clearing40660
Greens Fees40663
Registration Fees40665
Fees-Property Leases40667
Fines40671
Parking Fines-Payroll Deduction40672
Parking Decals-Payroll Deductions40673
Photo Income-Processing40692
Photo Income-Photo Supplies40693
Sales-Imaging Payroll Deductions40694
Photo Income I.D. Remakes40695
Photo Income I.D. Photos40697
Rent-Dormitory, House, or Apartment40701
Rental-Facilities40702
Rentals-Refrigerators40703
Services General40704
Service-Sports40705
Cable T.V.40706
Telephone – Cellular40707
Telephone – Local Service – University40708
Telephone – Local Service – Student40709
Telephone – Local Service – External40710
Telephone – Long Distance – University40711
Telephone – Long Distance – Student40712
Telephone – Long Distance – External40713
Telephone – Commissions40714
Telephone – Installations40715
Telephone – Materials40716
Telephone – Material Parts40717
Telephone – Outside Plant40718
Network-Internet Access40719
Telephone – Other40720
Network – Installation40721
Network – Materials40722
Utilities – Electricity40723
Utilities – Gas40730
Utilities – Water40731
Utilities – Sewer40732
Utilities – Sanitation40733
Guaranty40735
Transcripts40737
V.A. Certifications40738
Telephone – Modems40739
PPD Clearing40745
Health Services40750
Concessions and Vending40751
Rent-Fall Res Hall40755
Rent-Spring Res Hall40756
Rent-Summer Res Hall40757
Rent-Sum Cmp & Conf40758
Rent-Village Apart40759
Rent-Northgate Apart40760
Building Damage40761
Individual Damages40762
Housing Admin Fines40763
Hous Hlth Saf Fines40764
Housing Judic Fines40765
Investment Income40850
Proceeds from Long-Term Debt40852
Cash Discounts Taken40853
Interest on Loans40855
Penalty Charges on Loans40856
Late Payment Charges40857
Miscellaneous Income40861
Reserve-Contingency40896
Reserve for Encumbrance40897
Prior Year Balance40898
Deposits to Agency Funds40899
Matching Grants and Contracts40900
Debt Service40901
Debt Service – Capital Leases40902
Other Mandatory Transfers40903
Distribution of Market Appreciation40939
Intra-fund Transfers40941
Indirect Cost-Recovery Allocation40942
Renewals and Replacements40943
Repairs and Renovations40944
Equipment Acquisitions40945
Fixed-Price Contract40946
Other Non-Mandatory Transfers40947