Frequently Used Account Codes

University System of Georgia
Standardized Chart of Accounts Reference Document

Account No Description
600000 Travel
641000 Travel - Employee
641100 Travel of Employees other than mileage
641110 Travel - Employees - Ground Transportation
641120 Travel - Employees - Air Travel
641130 Travel - Employees - Meals
641140 Travel - Employees - Lodging
641150 Travel – Employees – Miscellaneous
641160 Travel - Employees - Rental Car
641170 Travel - Employees - Parking
641200 International Travel - Employees
641210 International Travel - Emp - Ground Transporation
641220 International Travel - Emp - Air Travel
641230 International Travel - Emp - Meals
641240 International Travel - Emp - Lodging
641250 International Travel - Emp - Miscellaneous
641260 International Travel - Emp - Rental Car
641270 International Travel - Emp - Parking
641290 International Travel - Emp - VISAPAS
641300 Travel - Emp - Recruiting Athletics
641310 Travel - Emp - Recruiting - Ground Transportation
641320 Travel - Emp - Recruiting - Air Travel
641330 Travel - Emp - Recruiting - Meals
641340 Travel - Emp - Recruiting - Lodging
641350 Travel - Emp - Recruiting - Miscellaneous
641360 Travel - Emp - Recruiting - Rental Car
641370 Travel - Emp - Recruiting - Parking
641500 Travel - Employee Mileage
641510 Travel - Employee Mileage
641520 Travel - Employee Mileage - Recruiting
641539 Travel - Joint Employment
651000 Travel - NonEmployee
651100 Travel - NonEmployee/Team
651110 Travel - Non-Emp/Team - Ground Transportation
651120 Travel - Non-Emp/Team - Air Travel
651130 Travel - Non-Emp/Team - Meals
651140 Travel - Non-Emp/Team - Lodging
651150 Travel - Non-Emp/Team - Miscellaneous
651160 Travel - Non-Emp/Team - Rental Car
651170 Travel - Non-Emp/Team - Parking
651300 NonEmployee Recruiting  - Employment/Athletics/Students
651310 Non-Employee Recruiting Travel - Ground Transportation
651320 Non-Employee Recruiting Travel - Air Travel
651330 Non-Employee Recruiting Travel - Meals
651340 Non-Employee Recruiting Travel - Lodging
651350 Non-Employee Recruiting Travel - Miscellaneous
651360 Non-Employee Recruiting Travel - Rental Car
651370 Non-Employee Recruiting Travel - Parking
651500 Travel - Non-Employee
651510 Travel - Non-Employee Mileage
651520 Travel-Non-Employee Recruiting - Mileage
7 - Operating Supplies & Expenses
700000 Operating Supplies & Expenses
702000 Purchases for Resale
702100 Purchases for Resale
7021xx Institution Discretion
703000 Cost of Goods Sold
703100 Cost of Goods Sold
7031xx Institution Discretion
704000 Cash Over/Short
704100 Cash Over/Short
7041xx Institution Discretion
712000 Motor Vehicle Exp
712100 Motor Vehicle Exp
712110 Motor Vehicle Expense-Fuel
712111 Motor Vehicle Expense-Repairs
712120 Aircraft Expense-Fuel
712121 Aircraft Expense-Repairs
7121xx Institution Discretion
714000 Supplies and Materials
714100 Supplies and Materials
714101 Supplies and Materials - Office Supplies
714102 Supplies and Materials - Instructional/Lab Supplies
714103 Supplies and Materials - Paper
714104 Supplies and Materials - Copier Supplies
714110 Supplies and Materials - Postage
714111 Supplies & Materials Expense - Ship/Handl/Freight
714112 Supplies & Materials Expense - Licenses (Non-Software)
714113 Supplies & Materials Expense - Books/E-Books
714114 Supplies & Materials Expense - IT Related
714115 Supplies & Materials Expense - Hazardous Material
7141xx Institution Discretion
714900 Purchase Card Expense
715000 Repairs And Maintenance
715100 Repairs And Maintenance
7151xx Institution Discretion
715200 Repair and Replacement Contribution
7152xx Institution Discretion
715900 Repair and Maintenance  - Contracts
7159xx Institution Discretion
717000 Utilities
717100 Garbage Service
717200 Electricity
7172xx Institution Discretion
717300 Fuel Oil
7173xx Institution Discretion
717400 Natural Gas/Propane Gas
7174xx Institution Discretion
717500 Water/Sewer
7175xx Institution Discretion
717600 Other Utilities Services
7176xx Institution Discretion
717900 Other Utilities Services - Contracts
7179xx Institution Discretion
719000 Rents- Non-Real Estate
719100 Rents- Non-Real Estate
719102 Rents-Non Real Estate-Vehicles
7191xx Institution Discretion
719200 Operating Lease Payments - Non Real Estate
7192xx Institution Discretion
720000 Insurance And Bonding
720100 Insurance And Bonding
7201xx Institution Discretion
721000 Claims And Indemnities
721100 Claims And Indemnities
7211xx Institution Discretion
722000 Dir Ben-Med Care/Public Asst
722100 Dir Ben-Med Care/Public Asst
723000 College Work Study Program
723100 College Work Study Program
7231xx Institution Discretion
724000 Grants to Counties & Cities
724100 Grants to Counties & Cities
725000 P3 Resident Assistance Program
725100 P3 Resident Assistance Expense
726000 Insurance Claims
726100 Prescription Claims (USO Only)
726200 Health Insurance Claims (USO Only)
727000 Other Operating Expense
727100 Other Operating Expense
727110 Other Operating Exp - Registration
727120 Other Operating Exp - Subscriptions
727130 Other Operating Exp - Memberships
727140 Other Operating Expense - Credit Card Related
727150 Other Oper Exp-Banking Related
727160 Other Operating Exp - MOWR Book Differential
727170 Other Operating Exp - Debt Collection Service Fees
727192 GPLS-Library Materials (USO Only)
727193 GPLS-Talking Book Centers (USO Only)
727194 GPLS-System Services Grant (USO Only)
727195 GPLS-Salary Payments (USO Only)
727196 GPLS-Other (USO Only)
727197 Other Misc Fines and Penalties
727198 Operating Expenses Related to NonCash Gifts
7271xx Institution Discretion
727200 Advertising
727225 Advertising - Employee Recruitment
727250 Advertising - Other than Employee Recruitment
727275 Advertising - Promotional Items
7272xx Institution Discretion
727700 Other Oper Exp - Employee Group Meals
727710 Group Meals - Employees
727720 Group Meals - Non Employees
727730 Groups Meals - Students
7277xx Institution Discretion
727800 Other Oper Exp - Royalties
7278xx Institution Discretion
733000 Software
733100 Software - Purchased
733200 Software - Leased
733900 Software - Contracts
735000 Patent, Trademark & Copyright Expense
735100 Patents
735200 Trademarks
735300 Copyrights
742000 Publications and Printing
742100 Publications and Printing
743000 Equipment/Furniture Purch-Small Value
743100 Equipment Purchase - Small Value - Non Inventory
743200 Equipment Purchase - Small Value - Inventory
743300 Equipment Purchase- Small Value - Sponsor Holds Title
743400 Furniture/Fixtures- Small Value - Non Inventory
743500 Furniture/Fixtures- Small Value - Inventory
744000 Information Tech. Equip. Purch-Small Value
744100 Information Tech. Equipment  Purchase - Small Value - Non Inventory
744200 Information Tech. Equipment  Purchase - Small Value - Inventory
744300 Information Tech. Equipment Purchase - Sponsor Holds Title
748000 Rents - Real Estate
748100 Real Estate Rentals - Operating Leases
748101 Real Estate Rentals-Ga Military College (USO Only)
748102 Real Estate Rentals (One Time Event)
7481xx Institution Discretion
748200 Debt Service Retirement - GSFIC Payback Bonds
751000 Per Diem & Fees
751101 Architect
751102 Attorney
751103 Consultant
751104 Engineer
751105 Physician
751106 Interpreters
751107 Veterinarian
751108 Honorariums/Speakers
751109 Information Technology Consultant
751110 Other Per Diems
751111 Grant Participant Support - Subsistence
751112 Grant Participant Support  - Other
752000 Per Diem & Fees- Reimb & Direct Expense
752100 Reimbursable Expense
7521xx Institution Discretion
752200 Direct Expense
7522xx Institution Discretion
753000 Contracts
753100 Contracts
7531xx Institution Discretion
753110 Contracts-Consultants
753111 Contracts-Temporary Employment Services
753120 Contracts-Grant Sub Recipient
753121 Contracts-Grant Sub >$25K
753130 Contracts-Dining Hall
753140 Contracts-Construction
753180 Contracts-Fiber Optics
753181 Contracts-Security Services
753182 Contracts-Financial Aid Services
753183 Contracts-Environmental Control/Hazardous Material
753184 Contracts-Athletic Guarantee
753190 Contracts-Other
753200 Information Technology Contracts
7532xx Institution Discretion
771000 Telecommunications
771100 Telecommunications- Local
7711xx Institution Discretion
771200 Telecommunications- Long Distance
7712xx Institution Discretion
771300 Telecommunications- Cellular
7713xx Institution Discretion
771400 Telecommunications- Pager
7714xx Institution Discretion
771500 Telecommunications- Radio
7715xx Institution Discretion
771600 Telecommunications- Video
7716xx Institution Discretion
771700 Telecommunications- TV Cable/Satellite
7717xx Institution Discretion
771800 Telecommunications- Data/Internet
7718xx Institution Discretion
771900 Telecommunications - Other
7719xx Institution Discretion
781000 Scholarships
781100 Scholarships
7811xx Institution Discretion
782000 Fellowships
782100 Fellowships
7821xx Institution Discretion
783000 Stipends
783100 Stipends
7831xx Institution Discretion
783200 Stipends - Grant Participate Support
7832xx Institution Discretion
784000 Tuition
784100 Tuition
7841xx Institution Discretion
792000 Other Miscellaneous Expense - Non-Operating
792100 Other Miscellaneous Expense - Non-Operating
7921xx Institution Discretion
8 - Capital Outlay
800000 Purch/Capital Outlay
818000 Lease/Purchase
818100 Lease/Purchase: Principal
818190 (P&I) Debt Payments not related to Capital Assets
8181xx Institution Discretion>
818200 Lease/Purchase: Interest
818290 GSFIC Payback Bond Interest Expense
818299 Amortized Deferred Inflow for Debt Refunding>
8182xx Institution Discretion
833000 Software
833100 Software
8331xx Institution Discretion
835000 Patents, Trademarks & Copyrights
835100 Patents
835200 Trademarks
835300 Copyrights
841000 Motor Vehicle Equip Purchase
841100 Motor Vehicle Equip Purchase
843000 Other Capital Purchases
843100 Equipment Purchases - Inventory
843130 Equipment Purchases - Computers
843140 Equipment Purchases - Others
843141 Equipment Purchases Inventory - Sponsor Holds Title
8431xx Institution Discretion
843200 Library Collections
843210 Library Collections - Periodicals & Subscriptions
843220 Library Collections - Other Printed Materials
843230 Library Collections - Binding
843240 Library Collections - Microfilm Reels
843250 Library Collections - Other Microfilm
843260 Library Collections - Audio/Video Materials
843270 Library Collections - Other Materials
843280 Library Collections - Computer Files
8432xx Institution Discretion
843300 Computer Purchases
843320 Computer Hardware - Inventory
843390 Other Information Technology Purchases
8433xx Institution Discretion
843400 Capitalized Collections
850000 Land and Land Improvements
850100 Land and Land Improvements
860000 Buildings and Building Improvements
860100 Buildings and Building Improvements
870000 Facilities and Other Improvements
870100 Facilities and Other Improvements
880000 Infrastructure
880100 Infrastructure