In contrast to a cost object which identifies an area of responsibility, a G/L account identifies the specific nature of a transaction within a cost object.
Every transaction entered into the accounting system must be associated with a G/L account. A list of Revenue G/L Accounts and Expenditure G/L Accounts can be downloaded from SAPPHIRE.
The G/L account is a six-digit number and is hierarchical in structure. G/L account numbers that begin with a 4 are revenues and G/L account numbers that begin with a 5 are expenditures. You can think of the first three digits of a G/L account as its “prefix” to help you narrow your search for a G/L account.
UNIVERSITY OF NEBRASKA
Account Code Structure
Revenues, Expenditures and Transfers
4XXXXX Revenues
41XXXX State Appropriations
42XXXX Federal Appropriations
43XXXX Investment and Loan Income
44XXXX Tuition and Fees
441XXX Tuition
442XXX Student Fees
45XXXX Sales and Services
451XXX Medical Services
452XXX Materials and Services Sales
453XXX Fees and Penalties
454XXX Rental/Lease Revenue
455XXX Sale of Assets
46XXXX Gifts, Grants, Contracts
461XXX Federal Grants and Contracts
462XXX State Grants and Contracts
463XXX Local Grants and Contracts
464XXX Private Grants and Contracts
48XXXX Auxiliary Operations Internal Sales
49XXXX Other Revenue and Additions
5XXXXX Expenditures and Other Deductions
51XXXX Salaries, Wages and Benefits
511XXX Faculty Salaries
512XXX Administrative Salaries
513XXX Managerial/Professional Salaries
514XXX Clerical/Service Wages
515XXX Other Academic Salaries and Wages
516XXX Student Wages
517XXX Other Salaries/Wages/Personal Service
518XXX Expense Credit - Personal Services
519XXX Benefits
52XXXX Operating Expenses/Services
521XXX General Operating
522XXX Employee Recruitment/Other Costs
523XXX Miscellaneous Operating
524XXX Rental Expenses
525XXX Repairs and Maintenance
526XXX Contracted Services - General
527XXX Contracted Services - Scientific
529XXX Utilities
53XXXX Operating Supplies
531XXX General Supplies
532XXX Medical Supplies
533XXX Research and Lab Supplies
534XXX Auto Supplies
54XXXX Travel
541XXX Travel - General
542XXX Travel - In-State
543XXX Travel - Out-Of-State
544XXX Travel - Foreign
55XXXX Capital Outlay
551XXX Land and Land Improvements
552XXX Buildings
553XXX Equipment
554XXX Libraries/Museums
555XXX Construction Work In Progress
56XXXX Government Aid
561XXX Medical Aid
562XXX Miscellaneous Aid
563XXX Distribution of Aid
57XXXX Cost of Goods Sold
571XXX Cost of Goods Sold - General
572XXX Cost of Goods Sold - Tele/Com
58XXXX Other Deductions
581XXX Indirect Cost
582XXX Other Expense Transfers/Adjustments
583XXX Claims Paid From Insurance Fund
584XXX Student Loan Cancellations/Disbursements
585XXX Bond Deductions
586XXX Debt Service Lease Obligations
587XXX Other Deductions
588XXX Plant Deductions
589XXX Prior Year Adjustments
59XXXX Expenditure Credits
592XXX Expense Credits - Operating
5929XX Expense Credits - Utilities
593XXX Expense Credits - Supplies
594XXX Expense Credits - Travel
595XXX Expense Credits - Capital Expenditures
596XXX Expense Credits - Aid
599XXX Expense Credits - Plant
8XXXXX Transfers
81XXXX Mandatory Transfers
82XXXX Plant Improvements
83XXXX Central Administration Reallocations
89XXXX Other Non-Mandatory Transfers