Chart of Accounts (Object Code Guide)

Chart of Accounts Structure (PDF)

All expenditures need to be classified into the appropriate classifications.  In accordance with the Budget and Account Manual, the major object codes are as follows with a brief description:

1000 – Academic Salaries

2000 – Classified and Other Nonacademic Salaries

3000 – Employee Benefits

4000 – Supplies and Materials (includes items that are expendable and quickly consumed, including instructional, office, and food related supplies, periodicals, magazines, graphics, and other expendable items typically having a useful life of less than one year).

5000 – Other Operating Expenses and Services (includes contracts, consultants, leases, rents, travel and other operating expenses).

6000 – Capital Outlay (includes capital improvements, library materials, and equipment typically having a useful life of longer than a year).

7000 – Other Outgo (7500 Student Financial Aid & 7600 Other Student Aid)

  • 7500 Student Financial Aid are expenditures for student aid in the form of grants, scholarships, or other payments made through our partner Bank Mobile. 

  • 7600 Other Student Aid are amounts paid to/for students for non-cash assistance, such as bus tickets, parking passes, child card vouchers, bookstore vouchers, gift cards

Please note that Restricted (Categorical) programs are the ONLY program codes that MAY allow Student Aid. Only a handful of Restricted (Categorical) programs allow Student Aid.

Please see the Student Compensation (work, benefits & aid) process and the Gift Card/Incentive Process for more information about Student Aid.