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  • About the Division
  • Departments
    • Budget and Resource Planning
    • Environmental Health & Safety
    • 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/OSU Police
      • Emergency Preparedness
    • Risk Management
    • 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

Account Codes

General Ledger Account Codes

Assets (A0000-A9999)

02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)
Code Title
A8221 Computer Software

Computer Software

A8222 In Development (Computer Software)

In Development (Computer Software)

A8511 Accumulated Depreciation-Equipment

(See associated asset account A8011 and depreciation expense account 80511.)

A8512 Accumulated Depreciation-Vehicles

(See associated asset account A8012 and depreciation expense account 80512.)

A8515 Accumulated Depreciation-Vessels

(See associated asset account A8015 and depreciation expense account 80515.)

A8542 Accumulated Depreciation-Library Books (General)

(See associated asset account A8042 and depreciation expense account 80542.)

A8611 Accumulated Depreciation-Buildings

(See associated asset account A8111 and depreciation expense account 80611.)

A8624 Accumulated Depreciation-Land Improvements

(See associated asset account A8124 and depreciation expense account 80624.)

A8631 Accumulated Depreciation-Improvements Other Than Buildings (IOTBs)

(See associated asset account A8131 and depreciation expense account 80631.)

A8641 Accumulated Depreciation-Infrastructure

(See associated asset account A8141 and depreciation expense account 80641.)

A8671 Accumulated Depreciation – Leasehold Improvements
A8721 Accumulated Amortization-Computer Software

Acc Amort-Computer Software

A8761 Accumulated Amortization-Trademarks

Acc Amort-Trademarks

Liabilities (B0000-B7999)

02.40 Accounts Payable (B0000-B0999)
Code Title
B0100 Invoices Payable

Invoices Payable

B0101 Year End Accounts Payable (A/P) Accrual

Year End A/P Accrual

B0103 Invoices Payable-Clearing Fund Reclassification

Invoices Payable-Clrng Fund Reclass

B0190 Received Items Payable

Received Items Payable

B0194 Procurement Card Payable (Monthly)

Procurement Card Payable (Monthly)

B0195 Procurement Card Payable (Daily)

Procurement Card Payable (Daily)

B0201 Federal Accounts Payable (A/P) Taxes

Federal A/P Taxes

B0202 State Accounts Payable (A/P) Taxes

State A/P Taxes

B0301 Financial Aid Repayments

Financial Aid Repayments

B0302 Refunds Payable

Refunds Payable

B0309 Grant & Contract Refunds Payable

Create new account for use with the Grant Billing module of Banner. This code representing the refunds payable account.

B0370 Early Retirement Liability

Early Retirement Liability

B0380 Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Even Year

HRIS Pay Deferral-9/12 Frng Even Yr

B0381 Human Resource Information System (HRIS) Pay Deferral-9/12 Fringe Odd Year

HRIS Pay Deferral-9/12 Frng Odd Yr

B0390 Contract Retainage Payable

Contract Retainage Payable

B0393 Athletic Accounts Payable
02.41 Salaries and Wages Payable (B1000-B1999)
Code Title
B1100 Accrued Salaries & Wages (S&W) Payable

Accrued S&W Payable

B1102 Accrued Vacation/Sick Leave

Accrued Vac/Sick Leave

B1180 Human Resources Information System (HRIS) Pay Deferral 9/12 Plan Even Year

HRIS Pay Deferal-9/12 Plan Even Yr

B1181 Human Resource Information System (HRIS) Pay Deferral 9/12 Plan Odd Year

HRIS Pay Deferal-9/12 Plan Odd Yr

B1201 Federal Tax Withholding Payable

Federal Tax W/H Payable

B1202 Federal Insurance Contribution Act (FICA) Withholding Payable

FICA W/H Payable

B1360 Human Resource Information System (HRIS) Payroll Clearing

HRIS Payroll Clearing

B1370 Human Resource Information System (HRIS) Fringe Benefit Clearing

HRIS Fringe Benefit Clearing

B1703 Supplemental Retirement Plan Liability Short Term
B1790 Compensated Absence Liability – ST
B1803 Supplemental Retirement Plan Liability Long Term
B1890 Compensated Absence Liability - LT
B1990 Compensated Absence Liability

Compensated Absences Liability

B1991 Deferred Compensated Liability (Unfunded)

Deferred Comp Liability (Unfunded)

B1992 Employee Termination Liability

Employee Termination Liability

02.42 Notes Payable (B2000-B2999)
Code Title
B2002 Oregon Department of Energy (ODE) State Energy Loan Program (SELP) Loans Payable

Create account code at all other institutions to standardize accounting for SELP loan liability.

B2052 Capital Leases Payable - ST
B2055 Installment Purchase Payable - ST
B2100 Contracts Payable

Contracts Payable

B2102 Capital Leases Payable

Capital Leases Payable

B2105 Installment Purchase Payable - LT
B2711 Tax Exempt Line of Credit Payable - Short Term
B2712 Tax Exempt Line of Credit Payable - Long Term
B2718 Taxable Line of Credit Payable - Short Term
B2719 Taxable Line of Credit Payable - Long Term
02.43 Bonds Payable (B3000-B3999)
Code Title
B3000 Bonds Payable

Bonds Payable

02.44 Deposits (B4000-B4999)
Code Title
B4001 Key Deposits

Key Deposits

B4100 Family Housing Deposits

Rental Deposits

B4120 Other Rental Deposits

Other Rental Deposits

B4200 Student Safekeeping

Student Safekeeping

02.45 Deferred Income (B5000-B5999)
Code Title
B5002 Student Information System (SIS) Cash Clearing

SIS Cash Clearing

B5201 Undistributed Indirect Cost Credits

Undist Indirect Cost Credits

B5801 Undistributed Income

Undistributed Income

B5845 Grant & Contract Deferred Revenue

Create new account for use with the Grant Billing module of Banner. This code representing the deferred revenue account.

B5846 Grant & Contract Unapplied Payments

Create new account for use with the Grant Billing module of Banner. This code representing the unapplied payments account.

B5847 Grant & Contract Payment Holding

Create new account for use with the Grant Billing module of Banner. This code representing the payment holding account.

B5901 Accrued Undistributed Income

Accrued Undistr Income

02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)
Code Title
B7051 Due To Internal Bank-Internal Loans

Due To Internal Bank-Internal Loans

B7061 Due To Internal Bank-Internal Loans Premium/Discount

Due To Int Bank-Int Loans Prem/Disc

Control Accounts (C0000-C9999)

02.50 Control Accounts
Code Title
C0010 Actual Revenue Control

Actual Revenue Control

Fund Balance (D0000-D9999)

02.60 Fund Balance
Code Title
D0010 Fund Balance

Fund Balance

D0050 Institution Contributed Capital

Inst Contributed Capital

Fund Additions (E0000-E9999)

02.70 Fund Additions (E0000-E9999)
Code Title
E0001 Fund Additions From Other Funds

Fund Additions From Other Funds

E0002 Fund Additions From Proprietary Funds

Fund Addtns From Proprietary Funds

E1001 Net Investment in Plant (NIP) Change in Fixed Assets

NIP Change in Fixed Assets

E2000 Fund Additions for Bonded Debt

To establish the account code for any fund additions that are related to bonded debt for XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.

E2500 Fund Additions for Internal Loans

No Definition Available

E3000 Fund Additions for State Energy Loan Program (SELP) Loans

Create new account code for fund additions related to SELP loans

E3500 Fund Additions: Change in Accounting Principle

Fund Deductions (F0000-F9999)

02.80 Fund Deductions
Code Title
F0001 Fund Deductions To Other Funds

Fund Deductions To Other Funds

F0002 Fund Deductions To Reserves

Fund Deductions To Reserves

F2000 Fund Deductions for Bonded Debt

To establish the account code for any fund deductions that are related to bonded debt such as XI-F(1) bonds, XI-G bonds, Lottery bondes, and COPS.

F2500 Fund Deductions for Internal Loans

No Definition Available

F3000 Fund Deductions for State Energy Loan Program (SELP) Loans

Create new account code for fund deductions related to SELP loans

F3500 Fund Deductions: Change in Accounting Principle

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Contact Info

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

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