Type to search

Chart of Accounts (COA)


Welcome to the Chart of Accounts (COA)

Please click for chart of accounts.

The FULL account structure is as follows:

Fund   –   Department   –  Main Account – Program – Net Asset Class – Fund Group

XXXX   –       XXX          –        XXXX       –     XX      –            X             –        X

Only TWO segments are required when coding invoices or making deposits.

  1. For all Operating “Cost Centers”  – Department and Main Account
  2. For all Restricted “Cost Centers” – Fund and Main Account

Restricted fund examples:

  • Athletic funds – outside of their operating budgeted, usually includes fund raising proceeds and donations specific to that sport.
  • Grant funds – for a specific purpose, usually research or philanthropy.
  • Student Government Club funds

Main Account (previously GL#)

The main account is the classification for financial activity.

  • 5000-5999     Revenues
  • 6000-6999     Salaries and benefits
  • 7000-7999     Operating expenses

The new accounts will be effective as of July 1, 2015.  To assist with the transition the following link is provided.

Common Vocabulary

In an effort to maintain consistent use of Main accounts a common vocabulary has been created. Some new and newly defined accounts are described:

Contracted/Purchased Services

Contracted services include services with specified terms.  The work/task is delivered under our direction.

  • 7000 Administrative  – ADP, Campus Partners
  • 7001 Temporary/nonemployee
  • 7002 Creative –Entertainers, photographers, graphic designers, writers, editors
  • 7003 Sports – Officials, referees, trainers
  • 7004 Custodial
  • 7006 Grounds maintenance
  • 7007 Building/Equip maintenance

Professional Service/Consultants

Provide expert advice in a particular area.   A consultant is usually a professional in a specific field, having a wide knowledge of the subject matter.  Analysis or advice is delivered.

  • 7020 Legal services
  • 7021 Audit & Accounting services
  • 7022 Employee Recruiting services
  • 7023 Construction – Engineers, Architects – minor, noncapital projects
  • 7024 Research/Strategic – Use various statistical technics to deliver data and a plan of action.  Includes market research, econometric modeling, forecast analysis.

Technology, Communication & Information

  • 7420 SW purchases minor – Software purchases less than $5,000.  Site licenses, Apps.
  • 7421 Licensed Software Services – Term-specific agreements to use software and applications. Agreements may include licensing, support and maintenance.  Content Management systems, Turnitin, Bright Space.
  • 7422 Hosting Fees – WEB hosting fees
  • 7423 HW/Equipment Maintenance Contracts – Service agreements for owned Hardware and Equipment
  • 7424 SW Maintenance Contracts – Maintenance, support and possibly         re-licensing of owned Software.  Cost is generally 15% – 18% of purchased price.
  • 7430 E-Subscriptions Databases – Term-specific agreements granting electronic access to collections of information.
  • 7431 E-Subscriptions Periodicals – Term-specific agreements granting electronic access to individual resources.
  • 7432 E-Purchased Resource Materials – Streamed items, e-books
  • 7433 Print-Resource Materials – Tangibles, books, DVD’s, text.
  • 7434 Print-Subscriptions/Periodicals – Term specific agreements to receive printed materials.  Magazines, journals, newspapers.

Marketing and Promotional

  • 7501 Advertising – Traditional advertising, print, radio, TV and banners.
  • 7502 Digital Marketing – Delivered through an electronic device.  WEB marketing.
  • 7503 Promotional Items – Display our name or logo.  Includes gifts such as plaques, USB, calendars, wearable items, hats and shirts.  Excludes uniforms required for security, café, and housing keeping.
  • 7504 Promotional Events
  • 7505 Lists – Purchased or rented lists.  Access to data for promotional or enrollment services.

Other Operating Expenses

  • 7300 Equipment Purchases minor – Individual durable items purchased at less than $5,000.
  • 7301 Furniture & Fixtures minor – Non consumable office items purchased at less than $5,000.
  • 7601 Ground Transportation – Car rental, hired buses, taxis, gas and tolls.
  • 7620 Conference/Tradeshow Registration
  • 7621 Training and Development – Specific training that does not involve a conference. Generally requires only local travel.
  • 7711 Rental Equipment – Tents, tables, Pods, etc.
  • 7712 Rental Facilities – Rented space for athletics and other events.
  • 7710 Operating Leases Equipment – Term specific.  Pitney, IBM.
  • 7740 Membership & Dues – Belonging to a group, entitles benefits or privileges.  NACUBO, CUPA-HR, AACN, etc.
  • 7751 Fees, License, Permits – Documents that grant permission for a particular period of time or regulatory fees related to usage.  Auto registration, liquor licenses, copyright fees, etc.

Policy Review completed 7-2018.

Leave a Comment