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Frequently Used G/L Accounts

Updated for OnePurdue

These are the most frequently used G/L accounts for purchase requisitions, direct invoice vouchers and . Use of these object codes is generally acceptable with any departmental account. In certain circumstances, Accounting Services may change an object codes you use, in order to fulfill university management information objectives or legal or contractual obligations.

Maintenance Supplies	Classroom/Lab Supplies	Office Expenses
Utilities	Cleaning and Sanitation	Phones & Postage
Cash Awards	Rentals	Personal Services, Registrations
Repair Services	Travel Expenses	Minor Equipment
Capital Equipment	Construction Expenses	Other Expenses

Maintenance Supplies
(Generally used only by Physical Plant)

OnePurdue G/L Account

Name

Examples

Legacy Object Code

522005

CLEANING & SANITATION

Cleaning supplies - generally used only by Building Services

5-4101

522015

HARDWARE

The kind of hardware you get from the hardware store -- screws, nails, brackets, etc.

5-4103

522025

ELECTRICAL SUPPLIES

Lightbulbs, switches, batteries, extension cords, etc.

5-4105

522040

GASOLINE

For use by departments with university-owned vehicles

5-4108

522900

OTHER MAINT SUPPLIES

5-4198

Classroom and Laboratory Supplies

OnePurdue G/L Account

Name

Examples

Legacy Object Code

523005

GASSES

Gasses

5-4201

523020

CHEMICALS

Chemicals

5-4204

523900

OTHER CLASS / LAB SUPPLIES

Other classroom and lab supplies

5-4298

Office Expenses

OnePurdue G/L Account

Name

Examples

Legacy Object Code

524020

PHOTOGRAPHIC S & E
& SERV

film, photo processing, reproductions

5-4404

524025

PUBLICITY

generally refers to print advertising, but may be used to refer to other forms of publicity and promotion

5-4405

524030

ADVERTISING-STAFF RECRUIT

used for employment advertising

5-4406

524035

SUBSCRIPTIONS

Magazines

5-4407

524040

PRINTING & DUPLICATIN S&E

(used by Printing Services only)

5-4408

524045

ART REPRODUCTIONS & GRAPHICS

For business-related reproductions only; not decorative art

5-4409

524055

PRINTING & DUPL EXTERNAL

for printing & duplicating by commercial printers

5-4411

524060

SIGNS AND POSTERS

For instructional and informational uses; not for decorative items.

5-4415

524070

COMPUTER SUPPLIES

floppy discs, ink cartridges, ribbons, labels, and other consumable computer supplies

5-4420

524085

NAME BADGES

for employee identification badges

5-4436

524900

OTHER PRINTING & OFFICE

5-4498

Utilities
(used by Physical Plant)

OnePurdue G/L Account

Name

Examples

Legacy Object Code

526020

ELECTRICITY

5-4802

526030

GAS

5-4803

526040

WATER

5-4804

526050

SEWAGE DISPOSAL

5-4805

Cleaning & Sanitation

OnePurdue G/L Account

Name

Examples

Legacy Object Code

528020

EXTERMINATION

Pest control

5-5102

528030

TRASH REMOVAL SERVICES

Including secure shredding

5-5103

528900

OTHER CLEANING & SANITATION

5-5198

Telecommunications & Postage

OnePurdue G/L Account

Name

Examples

Legacy Object Code

530005

TELEPHONE RENTAL

line rental

5-5301

530010

TELEPHONE TOLLS&TELEGRAMS

long distance charges

5-5302

530080

POSTAGE

5-5304

530090

PARCEL SERVICE (UPS&IPS)

5-5309

530095

FEDERAL EXPRESS

5-5310

530060

CELLULAR PHONE EXPENSES

including air time, equipment rental, service fees, roaming

5-5316

530900

OTHER TELECOM. & POSTAGE

5-5398

Cash Awards to Individuals

OnePurdue G/L Account

Name

Examples

Legacy Object Code

558030

AWARDS & PRIZES - STUDENT

Cash & Cash-equivalent payments only; not for trophies, plaques, gift certificates, etc.

5-5403

531900

OTHER PERSONAL PAYMENTS

Stipends for students

5-5498

Rental Expenses

OnePurdue G/L Account

Name

Examples

Legacy Object Code

532005

BUILDING RENTAL

rental of complete facilities only

5-5501

532015

SPACE RENTAL

rental of rooms, booths

5-5503

532025

RENT OF NON-CAPITAL ITEMS

items rented that would not cost $2,500 or more to purchase outright

5-5510

532040

RENT-OTHER NON-CAP.EQUIP.

equipment rented that would not cost $2,500 or more to purchase outright

5-5529

532045

RENT-CAP. COMPUTING EQUIP.

computer equipment rented that would cost $2,500 or more to purchase outright

5-5530

532055

RENT-OTHER CAP. EQUIPMENT

other equipment (e.g. rental vehicles) rented that would cost $2,500 or more to purchase outright

5-5539

532505

MAINT CONTRACT - COMPUTER

maintenance contract for computing equipment and peripherals (e.g. printers)

5-5551

532510

MAINT CONTRACT - SOFTWARE

maintenance contract for computer software

5-5552

532515

MAINT CONTRACT - COPY MACHINES

5-5553

532520

MAINT CONTRACT - OTHER

5-5559

Personal Services and Other Fees

OnePurdue G/L Account

Name

Examples

Legacy Object Code

533005

CONSULTING & FEES

Used for consulting agreements only, where the payee is providing assessment or other critical evaluation of university functions, organization and planning. Not for general personal service payments. Not for CE instructional payments .

5-5601

533200

CRITIC TEACHERS

Used in School of Education only

5-5604

533610

ENTERTAINMENT

Used for payment of public (non-curricular) performances,

5-5605

533020

MEDICAL SERVICES

5-5607

533900

OTHER FEES

5-5609

533620

MEMBERSHIPS-INSTITUTIONAL

5-5610

533600

REGISTRATION FEE-DOMESTIC

5-5631

533275

OFFICIALS - SPORTS

5-5640

533050

PHYSICAL PLANT SERVICES

5-5651

533905

OTHER PERS SERVICES

5-5698

Repair and Maintenance Services

OnePurdue G/L Account

Name

Examples

Legacy Object Code

534005

REPAIRS TO BUILDINGS

For payments to individuals or companies for building repairs

5-5701

534010

REPAIRS TO EQUIPMENT

For payments to individuals or companies for equipment repairs

5-5702

534030

PLUMBING & REFRIG. REPAIR

For payments to individuals or companies for repairs to plumbing, chillers, refrigeration equipment

5-5706

534045

BUILDING ALTERATIONS

For payments to individuals or companies for structural alterations to buildings

5-5709

534055

LAND & LAND IMPROVEMENT

Most expenditures the affect the appearance of campus grounds, incl. landscaping, construction of streets and sidewalks, plants, trees, lawn treatments, etc.

5-5711

534900

OTHER REPAIR & MAINT.

5-5798

Travel Expenses

OnePurdue G/L Account

Name

Examples

Legacy Object Code

535110

IN-STATE TRAVEL

5-5901

535120

OUT-OF-STATE TRAVEL

Domestic travel outside Indiana

5-5903

535020

PROSPECTIVE EMPLOYEE

used for prospective employee travel reimbursements

5-5905

535130

FOREIGN TRAVEL

5-5906

535030

CONSULTANTS & HONOR TRAVEL

Contractually obligated payments for university guests, consultants, visitors

5-5908

535090

CHARTER BUS

Bus rental

5-5911

535170

DOMESTIC AIRFARE

5-5918

535175

FOREIGN AIRFARE

5-5919

535195

SAME DAY TRAVEL

Use when same day travel subsistence is in effect

5-5941

535080

SPORTS TEAM TRAVEL

5-5981

535080

SPORTS TEAM RM&ML(TRAVEL)

5-5982

535210

SPORTS RECRUITING

5-5984

Minor Equipment
Equipment costing under $2,500

OnePurdue G/L Account

Name

Examples

Legacy Object Code

536000

MINOR EQUIPMENT - NON CAPITAL

(NEW WITH ONE-PURDUE)
If you only need to distinguish between minor (i.e. non-capital) equipment and capital equpment, you may use this G/L account

N/A

536005

MINOR EQUIP FURNITURE

Equipment costing less than $2,500

5-6101

536010

MINOR EQUIP - SCIENTIFIC

5-6102

536020

MINOR EQUIP-BOOKS & PUBS

long-lived books and related materials

5-6104

536025

MINOR EQUIP AV MATL

5-6105

536030

MINOR EQUIP - COMPUTER

5-6106

536035

MINOR EQUIP - SOFTWARE

5-6107

536040

MINOR EQUIPMENT - MUSIC

Musical instruments, and related equipment

5-6108

536075

UNIFORMS

5-6115

536085

GAME & SPORTS EQUIPMENT

5-6117

536900

OTHER MINOR EQUIPMENT

5-6198

Capital Equipment
Movable Equipment costing $2,500 or more

OnePurdue G/L Account

Name

Examples

Legacy Object Code

537000

CAPITAL EQUIPMENT

NEW WITH ONEPURDUE
If you only need to distinguish between capital and non-capital equipment, you may use this G/L account.

N/A

537200

CLASS & SCIENTIFIC EQUIPMENT

Classroom, laboratory & other scientific equipment costing $2,500 or more.

5-6201

537200

COMPUTER HARDWARE

Computer equipment costing $2,500 or more

5-6207

537005

BOOKS CATALOGED BY LIBRARY

5-6208

537200

OTHER CAPITALIZED EQUIPMENT

5-6298

Construction Expenses

OnePurdue G/L Account

Name

Examples

Legacy Object Code

539000

CONSTRUCTION EXPENSE

N/A

539005

GENERAL CONTRACT

5-6401

539015

ARCHITECTURAL - ENGINEERING FEES

5-6404

539040

CONSULTANTS FEES

Construction related consulting only

5-6411

Other Expenses

OnePurdue G/L Account

Name

Examples

Legacy Object Code

546305

CONFERENCE MEALS

Used by CE, for meals provided for in registration fees for university-conducted workshops, non-credit courses, etc.

5-7902

546335

SPORTS TEAM ROOM & MEAL

5-7909

546090

STUDENT FUNCTIONS - PROGRAM SUPPORT

5-7963

546435

HOSPITALITY

5-7988

546900

OTHER EXPENSES

When nothing else fits

5-7998

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Disclaimer

The information contained on this site is based on official Purdue University policy as promulgated through the Purdue University Business Procedures Manual (BPM). TheBPM is available only in HTML format at http://www.purdue.edu/bpm/BPM/. The IPFW Accounting Services Web Site comprises the essential content of the Business Procedures Manual, with certain adaptation for situations unique to the Fort Wayne Campus. While every effort has been made to be consistent and accurate, erroneous information may appear. The presence of erroneous information on this web site in no way changes official University policy nor relieves University employees of their responsibility to act in accordance with University Policy.

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