CHART OF ACCOUNTS
OPERATING EXPENSES - Expenses directly related to a program's
primary service activities.
Cost of U.S. postal services, including advances for
postage meter expense, post office box rental,
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.
Transportation costs for parcels and shipments via
parcel services, shipping, and freight companies.
DATA PROCESSING EXPENSE
Costs for data processing and word processing
services, except for consulting fees.
PUBLICATIONS AND PRINTING EXPENSE
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
CASH SHORT ADJUSTMENT
To record undercollections (monies received are less
than receipts issued) in receipt transactions.
Cost for plaques, trophies and certificates
DUES & SUBSCRIPTIONS
Costs of dues, subscription, memberships, royalty
fees, annual license fees, etc.
CONFERENCE REGISTRATION EXPENSE
Registration fee for attendance at a conference.
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
Ex: Student travel, including meals & lodging
EMPLOYEE MOVING EXPENSE
Payment of employee moving expenses direct to
moving company or reimbursement