CHART OF ACCOUNTS
SAP
NIS
G/L ACCTS
OBJECT CODES
OPERATING EXPENSES - Expenses directly related to a program's
primary service activities.
521100
POSTAGE EXPENSE
521100
Cost of U.S. postal services, including advances for
postage meter expense, post office box rental,
stamps, etc
521200
COMMUNICATIONS EXPENSE
521200
Costs for telephone and other telecommunications
services or facilities billed by DAS-Division of
Communications, or similar services provided
directly by regulated common carriers. Examples
would be basic telephone service, switchboard and
other telephone equipment, tolls, data modems,
telephone control lines, Western Union TWX, Telex
or other data communications message services.
521300
FREIGHT EXPENSE
521300
Transportation costs for parcels and shipments via
parcel services, shipping, and freight companies.
521400
DATA PROCESSING EXPENSE
521400
Costs for data processing and word processing
services, except for consulting fees.
521500
PUBLICATIONS AND PRINTING EXPENSE
521500
Expenses incurred in publishing reports and legal
notices, advertising, duplication and copying services,
book binding, picture framing, film processing,
photographic services. NOT FOR ORDERING A PUBLICATION
523100
CASH SHORT ADJUSTMENT
521800
To record undercollections (monies received are less
than receipts issued) in receipt transactions.
521700
AWARDS EXPENSE
521900
Cost for plaques, trophies and certificates
521800
DUES & SUBSCRIPTIONS
522100
Costs of dues, subscription, memberships, royalty
fees, annual license fees, etc.
521900
CONFERENCE REGISTRATION EXPENSE
522200
Registration fee for attendance at a conference.
521950
SUBSISTENCE
522400
Costs incurred for the benefit of the State, including
subsistence and quarters for military personnel,
expenses for athletic teams, training schools, etc.
Also includes away from school activities paid by
the State.
Ex: Student travel, including meals & lodging
522200
EMPLOYEE MOVING EXPENSE
522500
Payment of employee moving expenses direct to
moving company or reimbursement