Chart of Accounts – Expenses

Account

Description

51000

PERSONNEL SERVICES

51100 EHRA Non-Teaching Salaries

51200 SHRA Employees Salaries

51300 EHRA Teaching Salaries

51400 Temporary Employee Wages

51500 Special Personnel Payments

51700 Board Member Compensation

51800 Staff Benefits

51900 Contracted Services

51910 Legal and Accounting Fees

51920 Consultant Fees

51930 Medical Fees

51940 Dual Employment

51950 Honorariums

51960 Expert Witness Fees

51970 Academic Instruction/Research Services

51990 Other Contracted Services

52000

SUPPLIES AND MATERIALS

52100 Household Supplies

52200 Food Products

52300 Educational Supplies

52400 Repair Supplies

52450 Maintenance Equipment

52500 Motor Vehicle Supplies

52600 Office Supplies

52650 Computer Hardware

52700 Purchase Resale

52800 Electronic Data Processing Equipment/Software:

52900 Other Supplies

53000

CURRENT SERVICES

53100 Travel

53200 Communication

53300 Utilities

53400 Printing and Binding

53500 Repairs and Maintenance

53600 Freight and Express

53700 Advertising

53800 Data Processing

53900 Other Current Services

54000

FIXED CHARGES

54100 Rental of Real Property

54200 Rental of EDP Equipment

54300 Rental of Other Equipment

54400 Maintenance Contracts

54500 Insurance and Bonding

54900 Other Fixed Charges

55000

Capital Outlay

55100 Office Equipment

55200 EDP Equipment

55300 Educational Equipment

55400 Motor Vehicles

55500 Other Equipment

55600 Library Books and Journals

55700 Land

55800 Buildings

55900 Other Structures

56000

AIDS AND GRANTS

57000

INTERNAL USE ONLY BY NCSU BY ACCOUNTING OFFICE