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Components of Account Codes

Learn about the major components or sub-accounts of the operating ledger account codes.

Expenditure account codes

Expenditure account codes are divided into categories based on the type of expenditure. These account classifications are called sub-accounts or, simply, subs. For example, account code 652900 is a sub 5, or travel account.


The sub-account is an important attribute because it signals which expense transfer procedure(s) to use.

Second digit

The second digit of the account indicates the category or sub-account:

Sub-account code Sub-account type
60xxxx Academic salaries
61xxxx Staff salaries
62xxxx General assistance (casual and student)
66xxxx Benefits
63xxxx Supplies and expenses
64xxxx Equipment
65xxxx Travel
68xxxx Unallocated
69xxxx Recharge income