Account Code Primer

Account codes define the type of activity being recorded in a transaction such as revenue, expense, and transfers in the operating ledger and assets, liabilities, and fund balance in the general ledger.

Knowledge of account codes is important for both reporting on accounting data and for entering financial transactions into the system. It also allows the Business Affairs Office to review purchasing information and trends. Some commonly used account code groups are listed below.

Account Code Type Description
0XXXX Revenue To record revenue for sales, services, rentals, and fines to customers outside the UO. Generally used when making a deposit through Cashiers.
09XXX Internal Revenue To record revenue for internal sales and services provided to other UO departments.
1XXXX Payroll To record payroll expense. Generally used only through the payroll sysytem.
2XXXX General Expense To record expense for services and supplies.
3XXXX Travel Expense To record travel expense.
4XXXX Capital Expense (Non-Proprietary) To record capital outlay (purchase or construction) for non-expendable personal property and real property from non-proprietary funds.
5XXXX Student Aid To record expense related to scholarships, fellowships, grants-in-aid, waivers of fees and participant support for UO students.
6XXXX Merchandise for Resale To record the purchase of merchandise for resale.
70XXX Indirect Costs To record indirect costs.
79XXX Internal Sales Reimbursements To record internal sales reimbursements for sales and services from the General Fund (001100) and the ICC Credits Fund (001700) to other UO departments.
8XXXX Student Loan-Related Expense To record student loan fund receipts and expenditures for loan funds. BAO use only.
9XXXX Transfers To move cash between funds when there is not an exchange transaction. Also used to move fund balance created by prior year's activity.
A8XXX Capital Expense (Proprietary) To record capital outlay (purchase or construction) for non-expendable personal property and real property from proprietary funds.
 

Major Categories

Supplies (20XXX)
Communications & Postage and Shipping (220XX & 225XX)
Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)
Fees and Services (245XX-249XX)
Conferences, Entertainment, etc. (286XX)
Travel (393XX-397XX)
Summary of Tax Reportable Account Codes (various)

Supplies and Equipment

These codes are in the 20XXX's.  Supplies and equipment payments make up the majority of FIS invoice payments.  When paying for these, it is important to understand the distinction between these two categories as defined below:

Equipment  - something that lasts for several years including calculators, chairs, and furniture.
Supplies     - something that is used up relatively quickly including paper, pencils, and paper clips.

The two main general supply codes are also broken down according to Administration and Instruction as shown below:

20101 Office and Administrative Supplies - for Administrative purposes.
20102 General Operating Supplies - for Academic instruction purposes.

The most general equipment code is shown below:

20200 Minor Equipment - <$5,000

Equipment costing more than $5,000 is capitalized.  Capitalized equipment should be coded with the capital outlay codes - 40X Non-Proprietary or A8X Proprietary.

Note: If you are simply reimbursing an employee for purchasing supplies and equipment rather than paying the vendor directly for them, you would use 28994 Reimbursement S&S Exp - Employees.

Mail/Delivery/Postage

These codes are in the 225XX's. The most common valid codes include the following:

22505 Express Mail - For UPS, etc.
22511 Freight/Moving-Not Employee Related - for shipping charges
22599 Miscellaneous Postage and Shipping - for other misc mail-related expenses.

Be careful using Postage:

22502 Postage (is for stamps or US postage charges only)

You will generally NOT use:

22521 Delivery Service (for internal delivery only)

Maintenance

These codes are in the 235XX's. Maintenance expense codes may be broken down according to whether or not the vendor is doing work on contract.   See the following:

23501 Equipment Maintenance and Repairs (tax reportable)
23510 Contract Maintenance and Repair - Equipment (tax reportable)

Be sure NOT to use the code 23599 Miscellaneous Maintenance and Repairs because it is not tax reportable. Use 23501 Equipment Maintenance and Repairs (tax reportable) if you cannot find a more specific one.

Rentals and Leases

These codes are in the 240XX's.  Here's a tricky one - if you rent out a room or facility, use the code 24151 Building - Rentals (tax reportable).

Be sure NOT to use the code 24199 Miscellaneous Rentals because it is not tax reportable.  Use 24101 Equipment - Rentals  (tax reportable) if you cannot find a more specific one.

Other Fees and Services

These codes are in the (245XX-249XX)'s.  These should usually be tax reportable.  Some of the more common ones include the following:

24503 Data Processing Service (tax reportable)
24611 Advertising - Personnel Recruitment/Bid Solicitation/Public Notices (tax reportable)
24612 Advertising - Institutional Promotion/Public Relations (tax reportable)
24602 Duplicating and Copying (tax reportable)
24606 Printing and Publishing (tax reportable)

Be sure NOT to use the code 24999 Miscellaneous Fees and Services because it is not tax reportable.  Use 24599 Other Professional Services (tax reportable) if you cannot find a more specific one.

Reimbursements

If you are reimbursing an employee for purchasing supplies and equipment* rather than paying the vendor directly for them, you should use:

28994 Reimbursement S&S Exp - Employees

When reimbursing for entertaining, you should use 28612 Hosting Groups and Guests.

*Note:  Reimbursements for equipment, especially electronic equipment is strongly discouraged as many warrantees do not transfer from the original party to the University.  As this diminishes the product value and could leave you hanging if the product has problems, we recommend that you buy directly using your procurement card or purchase order.

Miscellaneous Codes

(Don't use!)

Several problems are caused by the overuse of the miscellaneous codes.  Please try to find and utilize the more specific ones.  The following are some suggestions of codes to use instead of miscellaneous when you are not able to find a more specific code:

Miscellaneous Code Better Alternatives
20199 Miscellaneous Supplies
28999 Miscellaneous Services and Supplies
20101 Office and Administrative Supplies, or
20102 General Operating Supplies (instructional)
22599 Miscellaneous Postage and Shipping
(You may still use this if you are assessed charges not directly related to a delivery)
22505 Express Mail, or
22511 Freight/Moving-Not Employee Related
23599 Miscellaneous Maintenance and Repairs 23501 Equipment Maintenance and Repairs
(tax reportable)
24199 Miscellaneous Rentals 24101 Equipment - Rentals (tax reportable)
24999 Miscellaneous Fees and Services 24599 Other Professional Services (tax reportable)

 

Tax Reportable Account Codes

It is particularly important to use the appropriate account codes when creating FIS invoices to pay for services from a vendor.  All UO vendor payments for services are tax reportable for that vendor.  Our system must reflect accurate coding of tax reportable payments so that we may submit our year-end 1099 report to the IRS. You should always use a tax reportable account code when paying for services.

Operating Ledger

0XXXX Income. Use when making a departmental deposit, preparing a JV, or reimbursing Budgeted Operations for sales to outside entities.
1XXXX Payroll. Used only through the payroll system; except for a JV for prepaid expense accrual.
2XXXX Services and supplies expense. Use when processing vendor payments or JV s involving expense.
201XX-203XX Supplies and minor equipment
220XX Communications
225XX Postage and shipping
230XX Utilities
233XX Waste disposal
235XX Maintenance and repairs
240XX Rentals and leases
245XX-249XX Fees and services
250XX-251XX Medical/scientific services and supplies
280XX-284XX Assessments
285XX Employee-related and 1099
286XX Conferences, entertainment, etc.
289XX Miscellaneous services and supplies
290XX Training
3XXXX Transfer and travel expense. Use 38XXX when transferring to other Oregon state agencies. Use 390XX-397XX for travel expense.
4XXXX Capital outlay expense. Use for equipment purchases and other capitalized expenses.
5XXXX Student aid. Use is not allowable from the General Fund.
6XXXX Merchandise for resale. Use when purchasing items that are to be sold. Not for use on storeroom inventory accounts.
70XXX Indirect costs. Do not use. (the Business Affairs or Grants and Contracts offices will arrange for proper charges).
79XXX Internal sales reimbursement. Use when reimbursing General Fund (001100) or Service Departments for OUS sales.
8XXXX Student loan expense. (BAO use only).
9XXXX Transfers. Most commonly used to fund equipment or building reserves.

General Ledger Account Codes

AXXXX Assets. Use for charges or payments to receivables, organized storeroom purchases and cost of goods sold, prepaid expense accruals, etc.
A0XXX (Cash) for Cashier's use only.
BXXXX Liabilities. Use for accruing payables, depositing prepaid income and refundable deposits. (Departmental deposits would generally use a revenue account code. 0XXXX):
CXXXX Control. Do not use. FIS automatically makes these entries.
DXXXX Fund balance. Do not use. FIS automatically makes these entries.
EXXXX Fund balance. Do not use. FIS automatically makes these entries.
FXXXX Fund balance. Do not use. FIS automatically makes these entries.

Account Type Codes

Operating Ledger Account Type Codes
Type Code Description
50 Revenue
51 Student Fees
52 Government Resources & Allocations
53 Gift Grants and Contracts
54 State Agency Tfrs In
55 Investment/Debt/Debt Serv
56 Sales and Services Revenue
57 Other Revenue
58 Student Loan Revenues
59 Internal Sales
60 Labor
61 Unclassified Salaries
62 Unclassified Pay
63 Classified Salaries
64 Classified Pay
65 Student Pay
66 Grad Ast Resdnt Phys Dentist Cl Fel
67 Benefit Compensation
69 Other Payroll Expenses
70 General Expense
71 Service & Supplies
73 Capital Outlay
74 Student Aid
75 Merchandise-Resale/Redistribution
76 Indirect Costs
77 Internal Sales Reimbursements
78 Depreciation/Amortization Expense
79 Student Loan Related Expense
80 Transfer
81 Interfund Transfers In
82 Interfund Transfers Out
88 Budget Reserves for Future FYs
89 Budget Reserves for Future FYs
General Ledger Account Type Codes
Type Code Description
10 Assets
11 Cash
12 Investment
13 Receivables
14 Inventories
15 Prepaid Expense
16 Due From Other Funds
18 Capital Assets/Acc Depr/Amort
19 Deferred Outflows of Resources
20 Liabilities
21 Accounts Payable
22 Salaries & Wages Payable
23 Notes Payable
24 Bonds Payable
25 Deposits
26 Deferred Income
27 Due to Other Funds
29 Deferred Inflows of Resources
30 Control Accounts
31 Control Accounts-Debits
32 Control Accounts-Credits
40 Fund Balance
41 Fund Balance
90 Fund Additions
91 Fund Additions
95 Fund Deductions
96 Fund Deductions

Talk to someone knowledgeable

Contacts
Position Name Email Phone
Account codes on invoices or POs Carmela Kortum ckortum@uoregon.edu 541-346-3126
Account codes on JVs or accounting queries Robbin Howard rchoward@uoregon.edu 541-346-1115
Commodity codes information Lynne Harrell lharrell@uoregon.edu 541-346-3220