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
52000	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
53000	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
54000	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
55000	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

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

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