OUS Fiscal Policy Manual

Section 2: Account Codes

Operating Ledger Account Codes:

• 02.01 Student Tuition & Fees (01000-02099)
• 02.02 Appropriations and Resource Redistribution (02100-02999)
• 02.03 Gifts, Grants, & Contracts (03000-03999)
• 02.04 Transfers in from State Agencies (04000-05099)
• 02.05 Investment (05100-05999)
• 02.06 Sales and Services (06000-06999)
• 02.07 Medical and Hospital Services Income (07000-07999)
• 02.08 Other Revenues (08000-08799)
• 02.09 Student Loan Revenues (08800-08999)
• 02.095 Internal Sales (09000-09999)

• 02.10 Personal Services (10100-19999)

• 02.11A Supplies (20XXX)
• 02.11B Agricultural Related Services & Supplies (21XXX)
• 02.11C Communications and Postage & Shipping (220XX & 225XX)
• 02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)
• 02.11E Fees & Services (245XX-249XX)
• 02.11F Medical & Scientific Services & Supplies (25XXX)
• 02.11G Assessments (280XX-284XX)
• 02.11H Employee Related and 1099 Reportable Expenses (285XX)
• 02.11I Conferences, Entertainment, etc. (286XX)
• 02.11J Fiscal Management Expense (287XX)
• 02.11K Debt/Investment Expense (288XX)
• 02.11L Miscellaneous Services & Supplies (289XX)
• 02.11M Training (290XX)
• 02.11N Transfers to State of Oregon
• 02.11O Travel (391XX-397XX)
• 02.11P Sub-contracts & Sub-grants (399XX)

• 02.12 Capital Outlay (40000-49999)
• 02.13 Student Aid (50000-59999)
• 02.14 Merchandise for Resale or Redistribution (60000-69999)
• 02.15 Indirect Costs (70000-78999)
• 02.16 Internal Sales Reimbursement (79000-79999)
• 02.165 Depreciation Expense (80500-80699)
• 02.17 Student Loan Expenses (88000-90999)
• 02.18 Transfer of Funds (91000-99999)

• 02.19 Budget Reserves for Future Fiscal Years (9B000-9B999)

General Ledger Account Codes:

• 02.30 Cash (A0000-A1999)
• 02.31 Investments (A2000-A2999)
• 02.32 Receivables (A3000-A3999)
• 02.33 Inventories (A4000-A4999)
• 02.34 Prepaid Expenses (A5000-A5999)
• 02.35 Due from Other Funds/Other OUS Institutions (A6000-A7999)
• 02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)

• 02.40 Accounts Payable (B0000-B0999)
• 02.41 Salaries and Wages Payable (B1000-B1999)
• 02.42 Notes Payable (B2000-B2999)
• 02.43 Bonds Payable (B3000-B3999)
• 02.44 Deposits (B4000-B4999)
• 02.45 Deferred Income (B5000-B5999)
• 02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)

• 02.50 Control Accounts

• 02.60 Fund Balance

• 02.70 Fund Additions (E0000-E9999)

• 02.80 Fund Deductions