ACCOUNT NUMBER

 TAXABLE

DECRIPTION
(PAYMENT TYPE)

 COMMENTS

132100

NA

Pre Paid Expenses

Expenses that must be paid prior to June 30 for the next fiscal year should be charged to this account (For example, buying an airplane ticket that must be paid prior to June 30 but the actual dates of travel occur after July 1 in the next fiscal year).

441110

NA

Continuing Ed - Fees

This account should be used exclusively for Continuing Education program fees (revenue).

471000

NA

Cost Transfer Revenue

Not to be used when charging Fund Code 60, 96, 98 or any non-GSU sources of revenues, only used when billing other GSU funded departments for goods/services via Spectrum journal; never used when depositing checks at Cashier’s window.

51xxxx/52xxxx

Yes

Salaries and Wages

NOT FOR DEPARTMENTAL USE. This range of account numbers should only be used by Human Resources to record personal service payments to GSU employees (temporary employees, student assistants, graduate research assistants and part time instructors).

714100

NA

Supplies and Materials

Only costs associated with consumable purchases should be recorded in this account. Equipment and furniture purchases that cost less than $3,000 should be recorded in account 743110.

714119

NA

Food

Food is not an allowable expense in Fund Code 10. Student recruitment costs should be recorded in account 727128.

717500

NA

Water

NOT FOR DEPARTMENTAL USE. This is a utility account. Bottled water charges should be posted to account 714100.

727128

NA

Student Recruitment Costs

Student Recruitment Costs should be recorded in 727128.

727135

NA

Subcontracts With GSU

NOT FOR DEPARTMENTAL USE. Account 727135 should only be used by the Research Foundation to record subcontracting activities with GSU. Subcontract payments on grants/contracts should be recorded in 753100 (first $25,000) & 753020 (amount over first $25,000).

727139

NA

Other Operating Expense

Real estate & related survey activities should be recorded in 727139. In addition, respondent survey fees should be recorded in account 727140.

743110

NA

Eq & Furn Purchases Less Than $3,000

Equipment purchases (non-inventory expense) should be recorded in account 743110. Each item or sum-of-the-parts cost less than $3,000.

743200

NA

Eq & Furn Purchases Between $3,000 - $4,999

Equipment purchases (non-inventory expense) should be recorded in account 743200. Each item or sum-of-the-parts cost between $3,000 - $4,999.

744110

NA

Computer Purchases Less Than $3,000

Computer purchases (non-inventory expense) should be recorded in account 744110. Each item or sum-of-the-parts cost less than $3,000.

744200

NA

Computer Purchases Between $3,000 - $4,999

Computer purchases (non-inventory expense) should be recorded in account 744110. Each item or sum-of-the-parts cost between $3,000 - $4,999.

751101

Yes

Architect

Account 751101 should be used to record contract service costs for architects (non-employee).

751102

Yes

Attorney

Account 751102 should be used to record contract service costs for attorneys (non-employee).

751103

Yes

Consultant

Consultant (non-employee) contract costs other than architect, attorney, engineer, veterinarian and IT professionals should be recorded in Account 751103. If a consultant contract is for $5,000 or more and more than 1 day, a Consultant Requisition and Consulting Agreement is necessary.

751104

Yes

Engineer

Account 751107 should be used to record contract service costs for engineers (non-employee).

751107

Yes

Veterinarian

Veterinarian (non-employee) contract service costs should be recorded in account 751107.

751108

Yes

Honorarium-Speakers

Honorarium to speakers (non-employee) should be recorded in account 751108.

751109

Yes

IT Professionals-Consultants

Contract charges for IT professional (non-employee) should be recorded in account 751109. For example, a contract payment made to an IT professional for web design activities.

752100

No

Per Diem & Fee Reimbursements

Account 752100 should be used to record reimbursable expenses to non-employees for documented expenses such as hotel, motel, travel and miscellaneous expenses.

752200

No

Per Diem & Fee Direct Expense

This account should be used to record non-employee third party direct expenses (For example, a direct bill from the hotel on behalf of a non-employee). The name and social security number of non-employee should be included in the description or comment field. All lodging and travel related expenses for employees should be charged to employee travel in account 640100.

781100

See Comments

Scholarships

This account should be used to record an amount paid or allowed to, or for the benefit of, a student, whether an undergraduate or graduate, to aid such individual in pursuing his/her studies. The payment requires no service and includes non-taxable payments for tuition, enrollment fees, books and supplies and taxable payment for stipends, housing, board, transportation, cash, etc.

782100

See Comments

Fellowships

An amount paid or allowed to, or for the benefit of, an individual to aid him in the pursuit of study or research is recorded in this account. The payment requires no service and includes non-taxable payments for tuition, enrollment fees, books and supplies and taxable payment for stipends, housing, board, transportation, cash, etc.

783100

Yes

Stipends

A fixed payment of an award or allowance that's paid periodically to defray expenses should be recorded in this account. The payment requires no service.

783110

See Comments

Participant Support Costs

This account should be used to record direct costs for items such as stipends or subsistence allowances, travel allowances and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with meetings, conferences, symposia, or training projects. Any amount in excess of actual costs is treated as income and taxable.

818100

NA

Capital Lease-Equipment

Account 818100 (Capital Lease) should only be used if the analysis of the lease by Purchasing proves that it meets the BOR and accounting requirements of a capital lease. Equipment leases that do not meet the requirements of a capital lease and for any one-time equipment use should be recorded in account 719120 (Operating Lease).

843105

NA

Eq & Furn Purchases Greater Than $4,999

Equipment purchases should be recorded in account 843105. Each item or sum-of-the-parts cost greater than $4,999.

843300

NA

Computer Purchases Greater Than $4,999

Computer purchases. Each item or sum-of-the-parts cost greater than $4,999.

880100

NA

Infrastructure-Network Cabling

Only infrastructure network cabling charges should be recorded in 880100.

ACCOUNT NUMBER

ACCOUNT DESCRIPTION

727112

Accreditation & Evaluation Com

727108

Advertisements

714102

Books & Publications

818100

Capital Lease-Equipment

744110

Computer Purchases Less Than $3,000

744200

Computer Purchases Between $3,000 - $4,999

843300

Computer Purchases Greater Than $4,999

751103

Consultant

753100

Contracts - 1st $25,000 of subcontract

753020

Contracts - payment on subcontract after 1st $25,000 is paid

743110

Eq & Furn Purchases Less Than $3,000

743200

Eq & Furn Purchases Between $3,000 - $4,999

843105

Eq & Furn Purchases Greater Than $4,999

714119

Food

751108

Honorarium – Speakers

727113

Installation Charges

727102

Memberships & Dues

727131

Moving Expenses

727139

Other Operating Expenses

783110

Participant Support Costs

752100

Per Diem & Fee Reimbursements

727115

Photo Processing & Video Reproduction

714108

Postage-Freight-Express Mail Services

714107

Postage Reimbursements

742110

Publications & Printing

714990

Purchase Card Transactions

727101

Registration Fees

719110

Rents Other Than Real Estate

715102

Repairs and Maintenance

727140

Respondent Survey Fees

733100

Software

727110

Subscriptions

714100

Supplies and Materials