JACKSON STATE UNIVERSITY COMMONLY USED EXPENDITURE ACCOUNT CODES Budget Acct Code

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1 JACKSON STATE UNIVERSITY COMMONLY USED EXPENDITURE ACCOUNT CODES Budget Acct Salaries Exec Admin & Managerial Faculty Professional Non Faculty Clerical/Secretarial Tech & Paraprofession Skilled Crafts Service Maintenance Termination Pay - Salaries Extra Services Release Time Faculty Wages Clerical/Secretarial Tech & Paraprofession Skilled Crafts Service Maintenance Wages- Overtime Pay Termination Pay Hourly Student Wages Graduate Assistant Grad Research Assist Fringe Benefits Travel & Subsistence Travel & Subsistence In State Meals and Lodging Travel in Private Vehicle ISO Travel in Rental Vehicle ISO Travel in Public Vehicle ISO Travel in Motor Pool ISO Out State Meals and Lodging Travel in Private Vehicle OSO Travel in Rental Vehicle OSO Travel in Public Vehicle OSO Travel in Motor Pool OSO Group Meals and Lodging Other Travel Cost Conference Registration Fee Travel in Private Vehicle GRP Travel in Rental Vehicle GRP Travel in Public Vehicle GRP Travel in Motor Pool GRP International Travel Public Carrier International Meals and Lodging Student Travel Office and General (Rental and Leases) Rental Of Bldg Floor Space Rentalof Off Equip Rental Copier Usage Other Rental Lease Purchase Of Equip Lease Purchase - Other Maintenance Contracts Equipment 1

2 2 Acct Insurance Insure Fidelity Bond Insure Automobile Liability/Special Insure Edp Property Insure Property Consultant/Fees/Services Cont Expse Reimburse Consultant Fees Other Prof Fees Serv Photography Pymt To Subcontract/Contractor Fees/Charges Dues Laun, D/Clean & Towel Subscriptions Stud. Rectuit Costs Athl Officials Pay Pay To Vst Ath Team Athletic Recruitment Emplye Recruit Costs Employee Moving Cost Computer Sware Acqui Computer Sware Maint Other Contract Svcs Interest/Fees Accredition & Review Taxes On Vehicles Inspection Fees-Vehl Other Taxes Utilities Electricity Heat Water Sewage Garbage Disposl Communications Tele Local Service Tele Local Svc Att Tele Long Distance Tele Long Dist Att Tele Install Maint Tele Install Att Telephone Inter Conne Cable Tv Wireless Svc Postage Operations & Maintenance R&S Street Park Lot R&S Street Building Ground R & S Other Physical Plant Services Pest Control Support Service Chgs Custodial Ser Charge Campus Landscape Chg

3 Acct General & Administrative Advertising Publicity Pubc Infm Engineering Architecture Auditing Fees Medical Instructional Svcs Legal Fees Laboratory Test Fees Film Processing Interdepartmental Transfer Operations & Maintenance Supplies Land Improvement Supplies Bldg Const Supplies Cement Lumber Building Supplies Metal Paints/Preservtves Hward Plmb/Ele Supp Physical Plt Materia Cust/Clean Supp Fuels Diesel Gasoline Lubri Oils/Grease Tires/Tubes Shop Supplies Seed/Plants Fertilizer/Chemicals Insecticides Other Eqp Rep Part/S Other Maintenance Supply Addition To Plant Facilities Printing/Binding Printing/Binding - External Printing - Internal Forms, Routing Slips, Etc Duplication/Reproduction Bulk Paper Office Supplies/Materials Instructional Supplies Other Supplies Lab/Testing Supplies Phograph/Repro Sup Drg/Chems For Med+La Other Prof Sctif Sup Small Tools Radio/TV Repair Parts Cloth/Dry Gd Gr Prs Sports Supplies Expendable Items Consumption Food for Persons Feed for Animals 3

4 Acct Cost of Sales Mdse for Resale/Tele Lo Mdse for Resald / Ele LDI Mdse for Resale/Tele Ot Mdse for Resale/Food Mdse for Resale - Tabac Sun Mdse for Resale - Expend Mdse for Resale - Meats Mdse for Resale - New books Mdse for Resale - Ubook Mdse for Resale - Paperback Mdse for Resale - Arts & Craft Mdse for Resale - Sundies Mdse for Resale - Sci Sup Mdse for Resale - Software Mdse for Resale - Gift Shop Mdse for Resale - Insgni Mdse for Resale - Gen Scholarships & Allowances Title IV Fellowships Scholarships-Funded Scholarships-Presidential Scholarships-Academic Scholarships-Academic Graduate Scholarships-Academic Music Scholarships-Ayers Scholarships - University Scholarship - Housing Scholarship - Meals Fee Waivers - Employees Fee Waivers - Dependents Fee Waivers - Non Resident Fee Fee Waivers - Alumni Fee Waivers - ROTC Fee Waivers - Music Awards Stipends Allowance Capital Outlay - Real Property Land Buildings Capital Outlay - Library Acquisition Library Books Paperback Binding Periodicals Films (Lib Only) Microforms (Lib Only) Audio Visual Materials Maps (Lib Only) Historical Articles & M Sterling Silver Antiques 4

5 Acct Capital Outlay - Office Equipment OF Mach, FRN, Fix, E Typewriters (Regardless Dictating Equip Radio & TV, VCR Equip Cellular Phones Tape Recorders (Regar Camera & Camera Equip Capital Outlay - Vehicles Automobiles Station Wagons Pick Ups Vans Vehicles Tractors Capital Outlay - Equipment Medical Equip Air Compressors Data Processing Equip Scientific Equip Other Equip Chain Saws Welding Machines Lawn Care Machines Hand Power Tools Road Machinery Generator Capital Outlay - Appliances Refrigerators & Freezers Appliances (Microwave/Stoves) Capital Outlay - Hardware Weapons Debt Service Bonds Redeemed Int Pymt On Bonds Pymt On Notes Int Payment On Notes Pymt Mas Lease - Non Instruction Int - Non Instruction Pymt Mas Lease - Housing Int - Housing Pymt Mas Lease - Food Svc Int - Food Svc Trustee Fees Withdrawal From Agency Fund Plant Deductions 5

6 Acct Other Expenditures Administrative Expense Prov for Bad Debt Cash Over and Short Refunds & Adjustments Prior Period Adjustment Depreciation Expense Indirect Cost Expense Cost Share Indirect Cost Recovery Private Other Expenditures 6

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