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  • About the Division
  • Departments
    • Budget and Resource Planning
    • Controller
    • Business Centers
      • Agricultural Sciences and Marine Sciences Business Center
      • Arts and Sciences Business Center
      • Auxiliaries & Activities Business Center
      • Business and Engineering Business Center
      • Forestry, Oceanic and Atmospheric Business Center
      • Health Sciences Business Center
      • University Administrative Business Center
    • Human Resources
      • Classification & Compensation
      • Employee Benefits
      • Employment Services
      • HR Systems & Technology
      • Learning & Organizational Development
    • Public Safety/Oregon State Police
    • Risk Management
      • Environmental Health & Safety
      • Emergency Preparedness
    • University Facilities, Infrastructure and Operations
      • Facilities Services
      • Transportation Services
      • Project Delivery
      • Capital Planning
      • Leasing and Strategic Real Property
      • Space Management
      • University Land Use Planning
  • Policies & Procedures
  • Strategic Plan
  • Contact Us
    • A-Z Directory

Using the search boxes below you can refine the list of Account Codes to help you quickly find what you are looking for.

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017

Account Codes

Control Accounts (C0000-C9999)

02.50 Control Accounts

C0010 Actual Revenue Control

Actual Revenue Control

Account Codes

  • 02.01 Student Tuition & Fees (01000-02099)
  • 02.02 Appropriations and Resource Redistribution (02100-02999)
  • 02.03 Gifts, Grants, & Contracts (03000-03999)
  • 02.04 Transfers in from State Agencies (04000-05099)
  • 02.05 Investment (05100-05999)
  • 02.06 Sales and Services (06000-06999)
  • 02.07 Medical and Hospital Services Income (07000-07999)
  • 02.08 Other Revenues (08000-08799)
  • 02.09 Student Loan Revenues (08800-08999)
  • 02.095 Internal Sales (09000-09999)
  • 02.10 Personal Services (10100-19999)
  • 02.11A Supplies (20XXX)
  • 02.11B Agricultural Related Services & Supplies (21XXX)
  • 02.11C Communications and Postage & Shipping (220XX & 225XX)
  • 02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)
  • 02.11E Fees & Services (245XX-249XX)
  • 02.11F Medical & Scientific Services & Supplies (25XXX)
  • 02.11G Assessments (280XX-284XX)
  • 02.11H Employee Related and 1099 Reportable Expenses (285XX)
  • 02.11I Conferences, Entertainment, etc. (286XX)
  • 02.11J Fiscal Management Expense (287XX)
  • 02.11K Debt/Investment Expense (288XX)
  • 02.11L Miscellaneous Services & Supplies (289XX)
  • 02.11M Training (290XX)
  • 02.11N Transfers to State of Oregon
  • 02.11O Travel (391XX-397XX)
  • 02.11P Sub-contracts & Sub-grants (399XX)
  • 02.12 Capital Outlay (40000-49999)
  • 02.13 Student Aid (50000-59999)
  • 02.14 Merchandise for Resale or Redistribution (60000-69999)
  • 02.15 Indirect Costs (70000-78999)
  • 02.16 Internal Sales Reimbursement (79000-79999)
  • 02.165 Depreciation Expense (80500-80699)
  • 02.165b Amortization (80700-80799)
  • 02.17 Student Loan Expenses (88000-90999)
  • 02.18 Transfer of Funds (91000-99999)
  • 02.19 Budget Reserves for Future Fiscal Years (9B000-9B999)
  • 02.30 Cash (A0000-A1999)
  • 02.31 Investments (A2000-A2999)
  • 02.32 Receivables (A3000-A3999)
  • 02.33 Inventories (A4000-A4999)
  • 02.34 Prepaid Expenses (A5000-A5999)
  • 02.35 Due from Other Funds/Other OUS Institutions (A6000-A7999)
  • 02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)
  • 02.40 Accounts Payable (B0000-B0999)
  • 02.41 Salaries and Wages Payable (B1000-B1999)
  • 02.42 Notes Payable (B2000-B2999)
  • 02.43 Bonds Payable (B3000-B3999)
  • 02.44 Deposits (B4000-B4999)
  • 02.45 Deferred Income (B5000-B5999)
  • 02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)
  • 02.50 Control Accounts
  • 02.60 Fund Balance
  • 02.70 Fund Additions (E0000-E9999)
  • 02.80 Fund Deductions
  • Complete List
  • Complete List

Contact Info

Office of Finance and Administration
Oregon State University
Corvallis, OR 97331-4501

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