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Roudebush Hall
501 E High St
Oxford, OH 45056

Hours
8:00-5:00
Summer
7:30-4:30

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Chart of Accounts

Report: FGRACTH

03-NOV-2016

Chart of Accounts - Expenses

Account #
Level 3
Description
111210 Fac Sal Perm Full-Time
111220 Fac Sal Perm Part-Time
111230 Fac Sal Perm Terminal Pay
111240 Fac Sal Perm Supplemental Pay
111250 Fac Sal Perm Stipends
111260 Fac Sal Perm Admin Supplements
111410 Fac Sal Temp Full-Time
111420 Fac Sal Temp Part-Time
111430 Fac Sal Temp Terminal Pay
111440 Fac Sal Temp Supplemental Pay
111450 Fac Sal Temp Stipends
111460 Fac Sal Temp Admin Supplements
111550 Fac Mobile Data Stipend
111610 Fac Sal Summer Instructional
111620 Fac Sal Summer Administrative
111630 Fac Sal Summer Supplemental Pay
111640 Workshop Faculty Salaries
111650 Budget Designated Courses
111710 Fac Sal Winter Instructional
111720 Fac Sal Winter Administrative
111730 Fac Sal Winter Supplemental Pay
111740 Workshop Faculty Salaries Winter
111810 Fac Sal ECC
113210 Unclass Sal Perm Full-Time
113220 Unclass Sal Perm Part-Time
113230 Unclass Sal Perm Terminal Pay
113231 Unclass Sal Perm Premium Time
113240 Unclass Sal Perm Supplemental Pay
113250 Unclass Sal Perm Stipends
113260 Unclass Sal Perm Admin Supplements
113270 Unclass Sal Perm Deferred Comp
113410 Unclass Sal Temp Full-Time
113420 Unclass Sal Temp Part-Time
113430 Unclass Sal Temp Terminal Pay
113440 Unclass Sal Temp Supplemental Pay
113450 Unclass Sal Temp Stipends
113460 Unclass Sal Temp Admin Supplements
113550 Unclass Mobile Data Stipend
115210 Class Sal Perm Full-Time
115220 Class Sal Perm Part-Time
115230 Class Sal Perm Premium Time
115240 Class Sal Perm Terminal Pay
115250 Class Sal Perm Supplemental Pay
115260 Class Sal Perm Tips
115410 Class Sal Temp Full-Time
115420 Class Sal Temp Part-Time
115430 Class Sal Temp Premium Time
115440 Class Sal Temp Terminal Pay
115450 Class Sal Temp Supplemental Pay
115550 Class Mobile Data Stipend
117210 GA Sal Half-Time
117220 GA Sal Modified
117230 GA Sal Teaching Associates
117240 GA Sal Summer Scholarships
117250 GA Sal Supplemental Pay
181999 GA Summer Fellowship
119210 Participant Support Cost
121210 Student Wages-Regular
121220 Student Wages-Work Study
121230 Student Wages-Tips
131210 Staff Benefits Full-Time
131220 Staff Benefits Part-Time
131230 Staff Benefits Sick Leave Accrual
131240 Staff Benefits Vacation
131250 Staff Benefits Redistribution
131260 Staff Benefits Residual
131270 Healthcare Incentive
131280 Sup Qualified Retirement Plans
133210 GA Benefits-Fee Waivers
133410 GA Benefits
135210 Student Benefits
139510 GASB - Pension Expense Adjustment
139910 GASB - Workers Comp Adjustment_10
139920 GASB - Workers Comp Adjustment
150011 Conference Registration Fees
150021 Employee Domestic Travel
150022 Employee Foreign Travel
150031 Prospective Employee Travel
150041 Recruiting Travel
150051 Student Travel
150061 Team Travel
150111 Lodging Expenses (TEM)
150121 Miscellaneous Travel Expenses (TEM)
150131 Travel Per Diem Expenses (TEM)
150141 Transportation Expenses (TEM)
153011 Student Hospitality
153021 Staff Hospitality
153031 University Guests
153041 Climer/Simpson Charges
153051 Hosting - Athletic Recruiting
153061 Travel (TEM) Hosting
155011 Athletic & Recreational Supplies
155012 Trainer Supplies
155013 Team Supplies
155014 Coaches Clothing/Supplies
155015 Athletic Awards
155016 Beverage Service
155017 Film & Photographic Work
155021 Classroom/Lab/Medical Supplies
155022 Storeroom Supplies
155031 Food Purchases
155032 Food Service Durables/Utensils
155033 Food Service Paper Goods
155034 Food Service Soaps/Chemicals
155035 Tableware
155036 Beverages - Alcoholic
155037 Beverages - Vending
155038 Convenience Store Items
155039 Other Food Service Supplies
155041 Audio/Visual Media Purchases
155042 Book & Monograph Purchases
155043 Subscriptions & Periodicals
155044 Art, Art Collections & Collections
155049 Other Media & Library Supplies
155051 Linen Purchases
155061 Uniform Purchases
155065 Adidas Apparel & Supplies
155071 Copy & Print Supplies
155072 Computer Supplies
155073 Office Supplies
155074 Letterhead & Stationery
155079 Other Office & Admin Supplies
155081 Equine Riding Supplies
155082 Equine Feed Supplies
155083 Equine Bedding Supplies
155084 Equine Grooming Supplies
155085 Equine Misc Health Care Supplies
155086 Equine Purchases
155087 Equine Forage
155088 Equine Supplements
155089 Equine Grain
155101 Building Materials & Supplies
155102 Equipment Parts & Supplies
155103 Cleaning/Custodial/Sanitation Supls
155104 Fuels & Lubricants
155105 Grounds Supplies & Materials
155106 Vehicle Parts & Supplies
155199 Other Maint/Repair/Constr Materials
155201 Classrm/Lab/Medical Equip -non-Cap
155202 Computers/Peripherals -non-Capital
155203 Food Service Equipment -non-Capital
155204 Furniture & Furnishings-non-Capital
155205 Maint Tools/Equipment -non-Capital
155206 Office Equipment -non-Capital
155207 Software Purchases -non-Capital
155208 Telephone & Comm Equip -non-Capital
155209 Fixed Equipment -non-Capital
155299 Other non-Capital Equipment
155999 Other Supplies and Materials
157011 Inventory-Class/Lab/Med Supplies
157021 Inventory-Food, Food Svc Supplies
157031 Inventory - Maintenance Supplies
157041 Inventory - Office Supplies
157051 Inventory - Postage
157061 Goods for Resale (Retail)
157062 Textbook Rental Replacement Fee
157099 Other Inventory Purchases
160011 Advertising
160012 Dues & Memberships
160013 Printing & Copying
160014 Licenses & Permits
160015 Student DMV Background Checks
160016 CWSP Reimbursement
160017 Cellular & Telephone Charges
160019 Other Administrative Services
160021 Computer Maintenance & Repair
160022 Software Maint/Support/Renewal Fees
160023 Programming, Misc. Comp. Consulting
160024 IT Services Intra-Univ Charges
160025 IT Services Remediation Repair
160026 IT Services Warranty - Parts
160027 IT Services Warranty - Labor
160028 IT Services Software Sales
160029 Other Computing/Computer Services
160031 Architects. Engineers
160032 Audit Services
160033 Facilitators, Instructors, Speakers
160034 Legal Fees
160035 Medical Providers
160036 Travel & Expenses for Svc Providers
160037 Student Stipends
160038 Human Research Subject Advances
160039 Other Consulting Professional Svcs
160041 Audio/Visual Media Rental
160042 Binding Services
160043 Database Fees
160044 Reprint & Page Charges
160049 Other Media Services
160051 US Postage
160052 Courier, Freight, Shipping Services
160053 UPS Shipping
160054 DHL Shipping
160059 Other Mailing & Shipping Services
160061 Equine Dental Services
160062 Equine Chiropractic Services
160063 Equine Vaccines
160064 Equine Worming
160065 Equine Farrier Services
160066 Equine Misc Health Care Services
160067 Equine Transportation Services
160101 Building -Maint/Repair/Minor Constr
160102 Building -Service Contracts
160103 Equipment -Maintenance & Repair
160104 Equipment -Service Contracts
160105 Grounds Maintenance
160106 Cleaning/Custodial/Sanitation Svcs
160107 Laundry and Dry Cleaning
160108 Pest Control
160109 Moving/Hauling/Rigging Services
160110 Car and Truck Rental
160111 Vehicle Maintenance & Repair
160112 Building-Painting
160199 Other Facility & Equip Services
160211 Athletic Game Officials
160212 Athletic Game Guarantees
160213 Game Day Operations
160214 Pre Season/Holiday Training
160219 Other Athletic Fees
160221 Research Subject Payments
160222 Research Sub-contract <= $25,000
160223 Research Sub-contract > $25,000
160224 Instructional Sub-contract<=$25,000
160225 Instructional Sub-contract>$25,000
160231 Student Field Trips
160311 Banking Services
160312 Bond Administration Fees
160313 Gain/Loss on Exchange
160315 Returned Check Fees
160319 Other Banking & Finance Services
160321 Liability Insurance
160322 Property Insurance
160323 Vehicle Insurance
160329 Other Insurance
160331 Rental/Lease of non-Capital Items
160332 Rental/Lease of Capital Items
160333 Rental/Lease of Real Estate
160334 FacilityRental - Internal
160401 MU Animal Lab Services
160402 MU Applied Technologies Services
160403 MU Chemistry MML Services
160404 MU HDGS Services
160405 MU Public Safety Services
160406 MU Cont Ed Services
160407 IT Campus Partnerships
160408 Residence Life Services
160499 Other Intra-University Services
160421 Moving and Relocation
160999 Other Services
163011 Telephone Lines & Equipment Rental
163012 Telephone Cellular/Pagers
163013 Cellular & Paging Rental
163014 Cellular Usage
163015 Cell Phone Stipend
163021 Telephone Tolls
163031 Telecom Installation/Repair Charges
163041 Data Lines & Equipment Rental
163042 Data Usage Charges
163043 Internet Services
163051 Video Lines & Equipment Rental
163052 Video Usage Charges
165011 Chargeouts - Labor - Regular
165012 Chargeouts - Labor - Overtime
165021 Chargeouts - Labor - Student
165031 Chargeouts - Materials/Parts
165041 Chargeouts - Services
165051 Chargeouts - IT Services
165052 Chargeouts - Network Operations
166011 Electricity Charge Out
166012 Electricity DS Charge Out
166021 Steam Charge Out
166031 Nat Gas Charge Out
166041 Propane Charge Out
166051 Fuel Oil Charge Out
166061 Water Charge Out
166071 Sewer Charge Out
166081 Chilled Water Charge Out
170011 Electricity
170012 Electricity DS
170021 Coal
170031 Natural Gas - Power Plant
170039 Natural Gas - Other
170041 Propane Gas
170051 Fuel Oil
170061 Water
170071 Sewer
170081 Water Softener
170091 South Refrigeration Plant
170092 North Refrigeration Plant
170101 Solid Waste Removal
170102 Hazardous Material Removal
170111 Telephone Utilities-Cellular/Page
170112 Telephone Utilities-Local Services
170113 Telephone Utilities-L/D Services
170114 Telephone Utilities-Tolls
170121 Network - Video Signal
170131 Steam
170199 Utilities - Misc
171011 Electricity Charge In
171012 Electricity DS Charge In
171021 Steam Charge In
171031 Nat Gas Charge In
171041 Propane Charge In
171051 Fuel Oil Charge In
171061 Water Charge In
171071 Sewer Charge In
171081 Chilled Water Charge In
171091 Miscellaneous
171191 Miscellaneous Utility Charge In
175011 Grant/Contract Facilit & Admin Chg
175021 Auxiliary Enterprise-Admin Svc Chg
175031 Regional Campus Admin Svc Chg
175041 Endowment Management Service Charge
175099 Other Indirect Costs & Admin Chgs
179110 GASB Adj Indirect Cost
180011 Scholarships
180012  Awards
180021 Fellowships
180031 Student Aid Fee Waivers
180041 Athletic Grants-in-aid
180042 Athletic Grants-Textbooks
180051 Ohio Resident Scholarship
180061 Ohio Leaders Scholarship
180071 Miami Grant
180091 GASB E&G Scholarship Adjustment
180092 GASB Auxilia Scholarship Adjustment
182011 Participant Stipends
182021 Participant Food & Lodging External
182022 Participant Food & Lodging Internal
182031 Participant Travel
182099 Other Participant Costs
185101 Classroom/Lab/Medical Eqpt-Capital
185102 Computers/Peripherals - Capital
185103 Office Equipment - Capital
185104 Furniture & Furnishings - Capital
185105 Telephone & Comm Equip - Capital
185106 Food Service Equipment - Capital
185107 Maint Tools & Equipment - Capital
185108 Vehicles/Airplanes
185199 Other Capital Equipment
185201 Software - Capital
185301 Lease/Purchase Pmts - Capital Equip
185401 Fixed Capital Equip - Additional
185402 Fixed Capital Equip - Replacement
185501 Depr Exp - Moveable Equipment
185502 Depr Exp - Fixed Equipment
185910 GASB Capital Adjustment
186011 Land
186021 Buildings
186031 Fixed Capital Equip - Additional
186032 Fixed Capital Equip - Replacement
186041 Lease/Purchase Pmts - Cap Imprvmnts
186051 Lease/Purchase Pmts - Buildings
186099 Other Capital Improvements
186501 Depr Exp - Improvements
186502 Depr Exp - Buildings
189110 GASB Deprec Exp - Infrastructure
189120 GASB Deprec Exp - Buildings
189130 GASB Deprec Exp - Land Improvements
189140 GASB Deprec Exp - Mach & Equip
189150 GASB Deprec Exp - Library Books
189160 GASB Deprec Exp - Vehicles
189170 GASB Deprec Exp - Intangibles
190011 Administration & Collection Costs
190012 Endowment Management Fees
190013 Recovery of Admin & Collection Cost
190021 Amortization of Debt
190031 Interest on Debt
190032 Premium on Debt
190041 Budget Contingencies
190051 Loan Cancellations & Write-offs
190052 Bad Debt Expense
190053 Fraudulent Charges
190061 Plant Assets Written Off
190071 Unrelated Business Inc Tax (UBIT)
190081 Return to Grantor
190082 Refund to Donor
190091 Transfers to the Foundation
190092 Transfers to the Agency Accounts
190111 Surplus of Conferences
190131 Litigation payment
190220 Bond Issuance Cost Amortization