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Business Services Guide

Account Codes

Most Frequently Used Expense Account Codes

The most frequently used expense account codes are listed below:

Account Code

Account Title

Description

1xxx

Academic Salaries

 

1101

Teachers - Contract Faculty on contract (tenure and tenure-track faculty)

1170

Coaching Stipends - Contract Coaching stipends for tenure and tenure-track faculty

1202

Management - Non-Teaching

This code is used for certificated administrators (VPs, Deans, Project Directors, etc.)

1205

Management - Non-Schedule

This code is used for certificated administrators that are not on the salary schedule (Chancellor and Presidents only)

1211
Counselors - Contract Faculty counselors on contract (tenure and tenure-track faculty)
1221
Librarians - Contract Faculty librarians on contract (tenure and tenure-track faculty)
1230
Faculty Non-Teaching - Contract Contract faculty with non-teaching duties
1301
Part-Time Faculty Part-time faculty teaching in the classroom
1302
Teachers - Substitute Day Substitute part-time faculty covering daytime classes
1303
Teachers - Substitute Evening Substitute part-time faculty covering evening classes
1304
Office Hours Part-time faculty office hours
1370
Part-Time Faculty - Coaching Stipend Coaching stipends for part-time faculty
1406
Part-Time Faculty - Evaluation  
1410
Counselors - Hourly Part-time counselors
1420
Librarians - Hourly Part-time librarians
1480
Other Non-Teaching Compensation to part-time faculty for other non-instructional activities

2xxx

Classified Salaries

 
2101
Regular Classified Regular classified, either full-time or part-time >= 50%
2111
Management Administrators in classified positions
2121
Supervisory Supervisory classified positions
2131
Confidential Confidential classified positions
2201
Instructional Aides - Regular Instructional aides, either full-time or part-time >= 50%
2301
Hourly Hourly classified
2302
Hourly - Regular Regular classified, part-time < 50%
2303
Overtime Overtime for classified employees
2310
Board Member Compensation Board members, including student trustees
2380
Professional Experts  
2401
Instructional Aides - Hourly Instructional aides, part-time < 50%

4xxx

Supplies

 
4301
Office Supplies General office supplies, including equipment with a unit cost < $200.00 (see account 64xx for equipment with a unit cost of $200.00 and over)
4320
Program Supplies Supplies for an educational program, including equipment with a unit cost < $200.00 (see account 64xx for equipment with a unit cost of $200.00 and over)
4328
Emergency Preparedness Supplies related to emergency preparedness
4332
Periodicals Periodicals, including newspaper and magazine subscriptions
4362
Software Supplies Purchase of software - a tangible product, like a CD (use 5851 for software purchased online and downloaded, software hosted in the Cloud, or purchase of a software license)

5xxx

Operating Expenses & Services

 
51xx
Personal Services  
5102
Staff Training and Workshops  
5110
Professional Services Consulting firms and independent contractors (Contract for services must be used for independent contractors)
5160
Contract Services - Instruction Primarily used for Contract Education and Community/Continuing Education
52xx
Travel and Conference  
5210
Travel Expense Use this account code for local travel, including mileage
5220
Conference Expense Use this account code for conference travel (all expenses including registration, hotel, car rental, airfare, etc.)
53xx
Dues & Memberships  
5301
Institutional Memberships Memberships for the district, the district does not generally pay for personal memberships
54xx
Insurance  
5404
Athletic Insurance Insurance for student athletes
5406
Student Insurance Insurance for students
5443
Liability Deductible  
5488
Insurance Claims Payment for insurance claims against the district
55xx
Utilities & Housekeeping  
5510
Natural Gas  
5511
Light and Power Electricity costs
5512
Water and Sanitation Water and sewer costs
5513
Disposal Services Waste disposal services
5515
Hazardous Waste Disposal  
5520
Pest Control  
5540
Telephone Expense Land lines and cell phones (use 5541 for data lines)
5541
Data Communications Data lines
56xx
Rents, Leases and Repairs  
5610
Rental of Equipment  
5611
Rental of Facilities  
5640
Equipment Maintenance - Contract  
5641
Maintenance - Software Annual software maintenance
58xx
Other Services and Expenses  
5803
Fingerprinting Service Generally used by Human Resources but may be used by departments wishing to reimburse employees
5806
Physical Exams - TB TB testing, generally used by Human Resources but may be used by departments wishing to reimburse employees
5809
Drug/Alcohol Testing Used only by Human Resources
5810
Public Information Material Production Services, such as printing, graphic arts, design, etc.
5811
Personnel Advertising Generally used by Human Resources but may be used by departments wishing to advertise more widely for recruiting personnel
5813
Public Information Advertising Costs for placing advertisements, such as for student enrollment
5814
Community Outreach Community support, partnership, and collaboration opportunities
5820
Postal and Delivery Service USPS, FedEx, UPS, DHL, local courier service, etc.
5836
Bank Charges Bank fees
5842
EAP and SAP Used only by Human Resources
5850
Licenses and Permits  
5851
Software Licenses Software purchased online and downloaded, software hosted in the Cloud, or purchase of a software license (use 4362 for purchase of software with a tangible product, like a CD)
5861
Accreditation Fees  
5870
Student Transportation - Field Trips  
5871
Student Transportation - Athletics  
5880
Royalties  
5882
Commencement  
5884
Business Expense  
5885
Convocation  
5888
Other Services  
5889
Cash (Over)/Short  

64xx

Equipment, Furniture, Fixtures

 

6401

Equipment $200.00-$999.99

Equipment with a unit cost between $200.00 and $999.99 (equipment with a unit cost less than $200.00 is considered a consumable supply - use 43xx supply expense)
640101
Equipment $1,000.00-$4,999.99 Equipment with a unit cost between $1,000.00 and $4,999.99
640105
Equipment >= $5,000.00 Equipment with a unit cost $5,000.00 and greater (this equipment is capitalized as an asset and tracked on the physical inventory, which is done every two years)

7xxx

Other Outgo and Transfers

 
7285
Intrafund Transfer Out Transfer within the same fund type (must be used in conjunction with 8985, transfer in)
7381
Interfund Transfer Out Transfer between fund types (must be used in conjunction with 8981, transfer in)
7383
Interfund Transfer Out - Indirect Expense Transfer between fund types, for indirect overhead recovery (must be used in conjunction with 8983, transfer in)
75xx
Financial Aid All student financial aid and scholarships must be handled through the college Financial Aid Office

Contact Information

Please contact Dori Campbell, CPA if you have questions regarding Account Codes. She can be reached at (925) 485-5282.