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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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