Account Codes

An account object code is a four-digit numeric value that defines the specific type of revenue source and/or expenditure within a cost center. The structure of the account object code has been established to be consistent across all cost centers. The listing that follows identifies the specific account object code assignments. It is the responsibility of the cost center administrator to indicate the appropriate and correct account object code on all transactions. Failure to do so may cause a delay in processing the transaction.

REVENUES

Tuitions

Charges assessed against students for credit courses and other instructions

1041   Pofessional Studies Income
1042   Tuition-Other

Student Fees

Charges assessed against students for student activities, applications, and services excluding tuition, room, and board charges

1098   Application Fee
1099   Graduate Co-op Fee
1100   Library Late Fines & Lost Books
1103   Special Exams Fee
1104   Transcript Fees
1110   Other Student Fees

Auxiliary Enterprise Revenue

Revenues from activities conducted to provide facilities or services for students, faculty, or staff. Such activities include residence halls, food services, intercollegiate athletics, college stores, and other similar activities

1151   Vending Income
1152   Phone Income
1153   Room Income
1154   Conference/Facility Rental Income
1156   Theatre Income
1158   Commissions Income
1160   10 Meal Plan Income
1161   14 Meal Plan Income
1163   Parking Token Income
1164   Parking Meter Income
1165   Parking Fines Income
1166   Parking Permit Income
1167   Game Room Income
1168   Bowling Income
1169   Auxiliary General Fee Allocation
1170   Faculty Club – Beverage Sales
1171   Faculty Club – Food Charges
1172   Faculty Club – Membership Dues

Athletic Revenue

Revenues received from ticket sales, advertisements and other activities associated with varsity athletics

1301   Athletics Ticket Sales
1302   Athletics Guarantees
1303   Athletics Tournament Fees
1304   Athletics Marketing Income
1305   Athletics PEAC Income
1306   Athletics NCAA Income
1307   Athletics Commissions

Other Income

Income received from all other sources not previously specified

1290   Collection Receipts
1320   Sales/Services Education Activities Revenue
1340   Miscellaneous Income
1344   Rental Income
1345   Royalties Income
1375   ID Photo Income
1380   Bounced Check Fee Income
1385   Coin Copier Income

 

EXPENDITURES

Personnel Expenses

Faculty Salary


2010   Regular Full-time Teaching Salaries
2030   Department Head Administrative Supplement
2041   Auxiliary Teaching Salary Full-time
2042   Auxiliary Teaching Salary Part-time
2060   Summer Teaching Salaries
2065   Research Faculty Compensation
2070   Research Extra Compensation
2080   Adjunct/Part-time Teaching Salary

Non-Faculty Salary & Wages


2211   Regular Administrative Salaries Full-time
2212   Regular Administrative Salaries Part-time
2213   Administrative Supplement

Support Staff Salary & Wages


2241   Support Staff Salaries Full-time
2242   Support Staff Salaries Part-time
2260   Temporary A Salaries

Student Salaries

2410   Graduate Assistant/Teaching Assistant Salaries
2420   Research Assistant Salaries
2430   College Work Study Program Salaries
2450   Other Student Salaries

Union Salary & Wages


2510   Custodial Salaries
2525   Maintenance Salaries
2550   Engineer Salaries

Overtime Salaries

2610   Regular Administrative Overtime Salaries
2620   Support Staff Overtime Salaries
2630   Custodial Overtime Salaries
2640   Maintenance Overtime Salaries
2650   Engineer Overtime Salaries
2660   Other Overtime Salaries

Fringe Benefits


2910   Full-time Fringe Benefits Allocation – Designated Cost Centers
2920   Part-time Fringe Benefits Allocation – Designated Cost Centers

General Expenses

Books, Subscriptions, & Periodicals


3110   Books Expense
3120   Subscriptions Expense
3130   Periodicals Expense
3140   Microfilms Expense
3141   Library Binding Expense

Communication Costs


3051   Communication Equipment
3052   Local Telephone Expense
3053   Communications Service Expense
3054   Long Distance Telephone Expense
3055   Other Telephone Expense

Dues, Memberships, & Licenses Expense


3155   Dues Expense
3160   Memberships Expense
3165   Licenses Expense

Insurance Expense


3421   Insurance Premium - Primary
3422   Insurance Premium – Excess
3423   Broker’s Fee
3424   Surplus Lines Tax
3425   Bonds/Surety Expense
3426   Loss Fund
3427   Claims Administrative Expenses
3428   Other Insurance Expenses

Lease/Rental Expense


3355   Equipment Lease/Rental Expense
3356   Auto Lease/Rental
3360   Computer Lease/Rental Expense
3365   Software Lease/Rental Expense
3370   Building Lease/Rental Expense

Other General Expenses


3444   Honoraria
3613   Awards Expense
3614   Accreditation Expense
3625   Advertising Expense
3626   Photo Expense
3630   Bank Fee Expense
3631   Management Fee Expense
3640   Employee Moving Expense
3645   Staff Development Expense
3655   Recruiting Expense Faculty & Staff
3660   Recruiting Expense Student
3665   Hospitality
3666   Qualification Expense
3670   Participant Expense
3675   Renovation Expense
3698   Petty Cash Expense
3699   Miscellaneous Expense
3706   Collection Costs
3710   Foreign Currency Translation Adj.
3715   Legal Settlements
3760   Patent Expense
3765   Game Expense

Postage Expense - Use for external purchases only


3255   First Class Postage Expense
3256   Postage Meter Expense
3260   Business Reply Postage Expense
3265   International Mail Postage Expense
3270   Permit 144 Postage Expense
3275   Other Postage Expense
3280   Postage Due

Printing & Duplication Expense - Use for external purchases only

3210   Printing Expense
3220   Publications Expense
3230   Copy/Duplication Charges Expense
3235   Copy Paper Expense
3240   Catalogue/Brochure Expense

Research Costs

2950   Sponsored Projects Fringe Benefits
7001   Indirect Cost Calculation 7002   Fringe Benefit Calculation
7011   Subcontract Expense <$25,000.00
7012   Subcontract Expense >$25,000.00

Service Department Charges - These codes are for internal department charges only


4010   Printing Department
4015   Copy Card Service Charges
4020   Telecommunications Charges
4025   Instructional Media
4030   Mail Department/Postage
4035   DUTV Charges
4040   Food Service Charges
4045   Faculty Club Charges
4050   University Store
4055   Calhoun Lab Charges
4060   Security Charges
4061   Parking Charges
4070   Office of Computing Services Charges
4080   Facility Use Charge
4090   Maintenance Service Charges
4100   Custodial Service Charges
4101   Student Activities-Copy Charges
4102   Triangle Advertising Charges
4110   Insurance Premium Charges
4120   Miscellaneous Departmental Charges
4125   Utility Charges
4130   Planning & Design Charges
4135   Mandell Theatre Service Charges
4140   Chemistry Supplies Service Charges
4150   Residence Hall Service Charges
4160   HRM Service Department Charges

Student Financial Aid


4515   Tuition Remissions (Teaching Assts./Graduate Assts.)
4516   Tuition Remission (Research Assistants)
4518   Other Tuition Remission
4545   Other Drexel University Scholarships
4550   Restricted Scholarships

Supplies Expense


3011   Office Supplies Expense
3012   Laboratory Supplies Expense
3016   Instructional Supplies Expense
3017   Other Supplies Expense
3018   Computer Supplies
3020   Custodial Supplies Expense
3030   Maintenance Supplies Expense
3035   Electrical Supplies Expense
3040    Plumbing Supplies Expense
3045    Cleaning Supplies
3046    Security/Life Safety Supplies
3047    HVAC Supplies

Travel Expense


3310   Air/Rail Transportation
3320   Domestic Travel Expense (within USA)
3330   Foreign Travel Expense
3340   Conference & Registration Fees
3345   Local Business Expense
3346   Lodging Expense
3347   Non-travel business meals

Utilities Expense - These codes are only used by Facilities Management


3505   Gas Expense
3510   Steam Expense
3515   Electric Expense
3520   Water & Sewer Expense
3525   Oil Expense

Purchased Services

Professional Services

3402   Legal Expense
3403   Audit Expense
3404   Consulting Expense
3405   Other Professional Services Expense
3406   Architectural and Engineering Services
3499   Other Purchased Services

Operation of Plant


3440   Construction Contracts
3441   Equipment Service Contracts
3442   Equipment Maintenance & Repairs
3443   Security Expenses
3445   Snow Removal
3446   Trash Removal
3481   Plumbing Services Expense
3482   Carpentry Services Expense
3483   HVAC Services Expense
3484   Extermination Services Expense
3485   Maintenance Services Expense
3486   Elevator Services Expense
3487   Custodial Services Expense
3488   Electrical Services Expense
3489   Landscaping/Horticultural Services
3490   Other Services Expense
3491   Carpeting
3492   Repairs
3493   Painting
3494   Cleaning Service
3495   Fire Protection
3496   Water Treatment
3497   Window Cleaning

Minor Equipment Expense <$5,000.00


3810   Office Furniture/Equipment Expense <$5,000.00
3816   Lab Equipment <$5,000.00
3820   Maintenance Equipment Expense <$5,000.00
3830   Software/Computer Equipment Expense <$5,000.00
3840   Other Equipment Expense <$5,000.00

Major Equipment Expense >$5,000

6305   Office Furniture/Equipment Expense >$5,000.00
6310   Software/Computer Equipment Expense >$5,000.00
6315   Maintenance Equipment Expense >$5,000.00
6320   Transportation Equipment Expense >$5,000.00
6330   Other Equipment Expense >$5,000.00

Expense Recovery

Service departments use to record the credit from charging out of services

8010   Expense Recovery
8011   Expense Recovery-External Charges    

Budget Only

4999   Pooled Budget

The following account codes are not included in the pooled budget.  Budgets must be submitted individually to fund expenditures charged to these accounts.  

4125   Utility Charges
4251   Rent Payment - Tenet
4254   DU/PHEC IC Chargebacks
4255   Dean's Tax
4256   Physician Billing Charge
4257   CPG Administrative Overhead
4258   Educational Support Expense
4261   DU/PHEC IC Research Services
4262   Departmental Overhead
7001   Indirect Cost Calculation
7011   Subcontract Expense <$25,000
7012   Subcontract Expense >$25,000
8007   COM - Expense Recovery
8010   Expense Recovery-Internal Charges
8011   Expense Recovery-External Charges
8012   Designated Overhead Recovery
8013   DU/PHEC IC Grant Recovery
8014   DU/PHEC IC General Recovery
8015   DU/PHEC IC Miscellaneous Recovery

 
 
 
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