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North Carolina State University
Administrative Procedures Manual
Chart Of Accounts Expense Accounts
Table of Contents

ACCOUNT

DESCRIPTION

51000

PERSONNEL SERVICES  

51100  EPA Non-Teaching Salaries
51200  SPA Employees Salaries
51300  EPA Teaching Salaries
51400  Temporary Employee Wages
51500  Other Personnel Payments (moving, payroll related awards, etc.)
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
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 Accounting Office