Oregon State University

Ex003-02: Account Codes

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

Operating Ledger Account Codes:

Revenue (0XXXX)

Personal Services (10100-19999)

Services and Supplies (includes Travel) (20000-39999)

Other (40000-99999)

Budget Reserves (9B000-9B999)

General Ledger Account Codes:

Assets (A0000-A9999)

Liabilities (B0000-B7999)

Control Accounts (C0000-C9999)

Fund Balance (D0000-D9999)

Fund Additions (E0000-E9999)

Fund Deductions (F0000-F9999)

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