Georgia Perimeter Office of Accounting Services
CHART OF ACCOUNTSThe accounting string, coding system, is an essential part of the College's accounting system. It consist of the fund group, department id, program code, class code, project id, and the account code. Information to complete each area is derived from the chart of accounts which serves as a systematic classification system and is developed to be compatible with the organizational structure of the institution.
In using chart segments, they must be presented in the following format: This format or coding scheme is described below:
2. The next five digits will indicate the program code (function).
3. The next five digits shall serve to indicate the class code or the source of funding.
4. The next seven digits are reserved to identify the department ID.
5. The next digits are indicators for sponsored projects.
6. The last six digits in the numbering system shall serve to identify the account code or type of expenditure.
The account code or classification of expenditures identifies that which is received in return for the expenditures. Account codes are an important tool for management and should be considered complementary to the classification of expenditures by organizational units. Four major account classifications are found in Georgia Perimeter College's accounting system: Personal Services, Travel, Operating Supplies & Expenses and Equipment.
Most financial documents originating from the department or budget unit
will require the department ID and account code. The following pages list
the account codes that are currently in use by Georgia Perimeter College.
CHART OF ACCOUNTS51 - PERSONAL SERVICES
Includes expenditures for salaries and wages to all employees and persons
in the employ of the various departments. Also includes the employer's
share of payments for FICA, retirement, group insurance, or other employer
payments for employee benefits. All charges to Personal Services are
handled via the Payroll/Personnel System.
500000 - REGULAR SALARIES
Includes all salaries for permanent, temporary, and part-time employees.
511100 SALARIES - REGULAR FACULTY - This includes all faculty positions budgeted for teaching.
512100 SALARIES - PART-TIME FACULTY - Includes only those part-time faculty members employed on a quarter to quarter basis.
513100 SALARIES - SUMMER FACULTY - Includes only salaries paid to regular and part-time faculty during the summer quarter.
521100 SALARIES - PROFESSIONAL AND ADMINISTRATIVE - Includes positions which would be exempt from the Fair Labor Standards Act, and are not included elsewhere. These individuals are budgeted and paid on the monthly payroll.
521150 PROFESSIONAL AND ADMINISTRATIVE SUPPLEMENTS - Include salary payments to an exempt employee above the employee’s base compensation for additional duties over and above the normal job assignment.524100 - STUDENT ASSISTANTS
522100 SALARIES OR WAGES - STAFF - Includes all other budgeted positions working 20 hours or more per week who are subject to fringe benefits and paid on a bi-weekly payroll. These positions are subject to the Fair Labor Standards Act.
522800 SALARIES OR WAGES - STAFF OVERTIME - Payment for hours worked in excess of 40 hours during a work week exclusive of annual, sick, holiday, or administrative leave. Overtime must be approved and budgeted in advance.
525100 SALARIES - PART-TIME STAFF - Includes all other budgeted positions working less than 20 hours per week. These positions are not line items in the budget and may be paid on bi-weekly or monthly basis.
Includes personal services for students employed by the institution.
This object does not include funding for the College Work-Study Program.
See Non-personal services for additional information concerning College
539100 – SALARIES – JOINT STAFF
This account is to receive charges or credits arising out of more than
one institution utilizing the services of an employee.
551100 - F I C A - EMPLOYER
Employer's share paid by the College.
551200 - F I C A - MEDICARE
Employer's share paid by the College.
552100 – TEACHERS RETIREMENT SYSTEM- EMPLOYER
Employer's share of Teacher's Retirement paid by the College.
552200 – OPTIONAL RETIREMENT PLANS- EMPLOYER
Employer's share of an Optional Retirement Program paid by the College.
553000 - GROUP INSURANCE - EMPLOYER
553100 GROUP INSURANCE - HEALTH - Includes employer's share of the cost of health insurance.
553200 GROUP INSURANCE - LIFE - Includes employer's share of the cost of life insurance.
557100 – EMPLOYEE TUITION REIMBURSEMENT
561100 – EMPLOYEE DRUG TESTING
640100 - TRAVEL OF EMPLOYEES
Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by employees of Georgia Perimeter College in job related activities. Registration cost must be charged to object 727130 - Other Operating Expense Dues and Registration. See Travel Regulations for additional information.
650100 - TRAVEL OF NON-EMPLOYEES
Includes costs of travel (lodging, meals, and transportation) for
student travel only.
712100 - MOTOR VEHICLE EXPENSE
Includes expenses for fuel, service, repair or other costs of vehicles
owned and operated by the institution.
714000 - SUPPLIES AND MATERIALS
Includes all types of consumable materials used in operation of the institution.
714100 - SUPPLIES AND MATERIALS - GENERAL
714120 - SUPPLIES AND MATERIALS - JANITORIAL
714140 - SUPPLIES AND MATERIALS - EDUCATIONAL
714160 - SUPPLIES AND MATERIALS - POSTAGE
714170 - SUPPLIES AND MATERIALS - COPIERS
714190 - SUPPLIES AND MATERIALS - OTHER
714900 - PURCHASE CARD EXPENSE
715100 - REPAIRS AND MAINTENANCE
Expenditures for parts, repairs, maintenance, and alterations of buildings,
grounds or equipment performed by department personnel or contracted from
outside. Included are expenditures for replacement of fixtures when such
fixture is attached to or part of a building; such as water heaters, furnaces,
boilers, exhaust fans, etc
715110 - REPAIRS AND MAINTENANCE - WASTE DISPOSAL
Expenditures for the disposal of Bio-medical waste material.
715120 – MAINTENANCE CONTRACTS
Maintenance service contracts on equipment including computer and radio
equipment. Maintenance contracts or charges for maintenance services should
be charged to this account regardless of whether the department owns, rents,
leases, or is lease/purchasing the equipment or other asset.
719100 - RENTS OTHER THAN REAL ESTATE
Includes expenditures for rental of equipment, furniture, meeting or exhibition halls by the day or week, post office box rentals, and rental of State owned aircraft. Payments on multi-year installment purchase agreements should be charged to Lease/Purchase of Equipment, Account 81800.
719110 - COLLEGE VEHICLE USE
723100 - COLLEGE WORK-STUDY PROGRAM
The total cost of the College Work-Study Program is recorded under this
727100 - OTHER OPERATING EXPENSES
Includes all expenditures for costs not properly included in any of the preceding accounts.
727350 OTHER OPERATING EXPENSES - ADVERTISING - Emp Recruitment
727250 OTHER OPERATING EXPENSES - ADVERTISING - Other than Emp Recruitment
727120 OTHER OPERATING EXPENSES - SUBSCRIPTIONS - All periodical subscription, either new or renewals, will be processed through the budget manager and sent directly to accounts payable for processing of payment.
727125 OTHER OPERATING EXPENSES-MEMBERSHIPS - Includes cost of Institutional memberships. Individual memberships to professional organizations will NOT be paid by the college.
727110 OTHER OPERATING EXPENSES - REGISTRATION - Includes registration costs in connection with travel. Registration costs associated with a workshop would be charged on this account.
727135 OTHER OPERATING EXPENSES - FREIGHT
727140 OTHER OPERATING EXPENSES – OTHER
727149 OTHER OPERATING EXPENSE – FOOD - This object code is to be used solely for Student Activities, Athletics and sponsored programs when approved via the budget process. It includes costs associated with all types of food purchases.
727800 OTHER OPERATING EXPENSES - ROYALTIES AND LICENSE FEES Cost associated with the sale or performance of an author or composer of a work.
727150 FIELD TRIPS - Registration or entrance fees associated with a class field trip.
727155 OTHER OPERATING EXPENSES - BANK CHARGES
727160 OTHER OPERATING EXPENSES - ARMORED CAR SERVICE
727165 OTHER OPERATING EXPENSES - STAFF ID CARDS
733100 - SOFTWARE AND SOFTWARE MAINTENANCE
Includes expenditures of electronic data processing prepackaged software
systems, or programs with or without long term product licensing agreements.
This object also includes software maintenance charges. Computer hardware
maintenance charges should be charged to Repairs and Maintenance under
715100. Services for system design and/or programming of individualized
software systems or programs should be charged to the appropriate Per Diem
and Fees account under 751000.
742100 - PUBLICATIONS AND PRINTING
Includes costs of publications required by statute or that are deemed necessary in providing services delivered within the scope or the institution's authority. Includes all costs for printing billed by DOAS and any other costs for stationary, imprinted envelopes, imprinted forms, purchase orders, and any other billing for printed matter. Includes all local print shop and outside quick copy charges.
Does not include cost of books, pamphlets, brochures, booklets, manuals,
handbooks, etc., which the institution had no involvement in the publication
thereof, as these should be charged to Account 714100, Supplies and Materials.
Book or volumes of books, if maintained in a library, should be charged
to Account 84310, Equipment Purchases - Library Collections. Subscriptions
or subscription services should be charged to Account 727120, Other Operating
Expenses - Subscriptions.
743000 - EQUIPMENT PURCHASES - SMALL VALUE
Includes expenditures for a material item of a non-expendable nature; such as a movable unit of furniture or furnishings, an instrument or apparatus, a machine (including attachments), an instructional skill training device, or a set of small articles whose parts are replaceable or repairable; the whole retaining its identity and utility over a period of time which is characteristic of and definable for items of its class. Items in this group, generally, should have a life expectancy of three years or more, and cost in the range of $500 through $4,999.
743100 Equipment purchases – Small Value – Non-Inventory ($500-$2,999)744000 - INFORMATION TECHNOLOGY EQUIPMENT PURCHASES - SMALL VALUE
743200 Equipment purchases – Small Value – Inventory ($3,000-$4,999)
743300 Equipment Purchases – Small Value - Sponsor holds Title ($3,000-$4,999)
744100 IT Equipment purchases
- Small Value - Non-Inventory ($500-$2999)
744200 IT Equipment purchases - Small Value - Inventory ($3000-$4999)
744300 IT Equipment Purchases - Small Value - Sponsor holds Title ($3000-$4999)
748100 - REAL ESTATE RENTALS
Includes monthly rentals and lease contracts for office space, warehousing,
and storage other than authority lease rental contracts. Costs of renovation
and modifications of leased facilities would also be classified in this
object class if such expenditures constitute rental payments in lease agreements.
751000 - PER DIEM AND FEES
Includes compensation and reimbursable expenses such as travel, postage, telephone, etc., for services rendered on a per diem, hourly, fee or consultant basis from which the employer makes no payroll deductions. Examples of expenditures classified here would be architects, attorneys, consultants or consulting firms, board members, physicians, engineers, temporary help secured from a private agency (Kelly Girls, Incorporated), etc. See Per Diem and Fees regulations for additional information. Per Diem and Fees may only be used for non-employees.
751103 CONSULTANTS – This sub code is to be used to record fees for consultants only.
751108 HONORARIUMS/SPEAKERS - This subcode is to be used to record fees paid to guest speakers.
751109 INFORMATION TECHNOLOGY CONSULTANT
751110 OTHER PER DIEMS - This code is to be used to identify items which cannot be classified to one of the other types of payments listed above.
752200 EXPENSE - These are authorized expenditures made by the unit directly to some third party, such as an airline, in behalf of a per diem and fee recipient. Such an expenditure would, of course, be made in connection with the work that the recipient is performing for the institution.
752100 REIMBURSABLE EXPENSE - These are authorized expenditures made
by the unit directly to the per diem and fee recipient to reimburse
him or her for authorized disbursements that such recipient has made
in connection with the work that he or she is doing for the institution.
Includes contracts with units of Government, units of the University
System of Georgia, public or private corporations or private business firms.
753200 INFORMATION TECHNOLOGY CONTRACTS
760100 - COMPUTER CHARGES - OTHER
Includes all expenditures for computer services except those billings for computer charges from DOAS. Account 760100 should be used to record computer charges only. Charges which relate to a computer but are not charges for computer services should be made to their proper account. Examples of these computer related charges are: data telecommunications should be charged to 771800; computer equipment charges should be charged to 744200 or 843300, except that lease/purchases or installment purchases should be charged to 818100; rentals of computer equipment should be charged to 719100; computer maintenance services charges or charges for maintenance service agreements should be charged to 715120. It should be noted that no direct Per Diem and Fee activity should be charged to this object.
771000 - TELECOMMUNICATIONS
Includes all charges for data telecommunications.
771100 Telecommunications-Local - Includes expenditures for telephone, telegraph, and all other communications.781100 - SCHOLARSHIPS
771200 Telecommunications-Long Distance/GIST - Includes the monthly GIST network charge and all long distance calls.
771600 Telecommunications-Video – GSAMS
771700 Telecommunications-Wire & Cable
771800 Telecommunications-Data - Includes any charges identified by DOAS, Information and Computer Service billings for data telecommunications.
Includes those amounts awarded students on the basis of scholastic achievement.
Financial need may or may not be a determining factor. No service would
be rendered nor repayment made for financial assistance classified in this
account. This object is not to include the College Work-Study Program.
State funds may not be used for scholarships.
782100 – FELLOWSHIPS
Only those awards called fellowships and requiring no service to be
rendered should be recorded here. Other fellowships should be included
in account 524100.
781100 – STIPENDS
Includes payments to individuals under training grants which are intended
to provide financial assistance during the period of training. Services
are rendered by the trainee which such service is required of all students
involved in the program.
784100 – TUITION
This object of expenditure is to be used only in situations where a
grant or contract specifies payment of tuition as a part of the project
818000 - LEASE/PURCHASE OF EQUIPMENT
Includes the payments made on multi-year lease/purchase or installment purchase agreements even if interest constitutes a portion of the payment. All equipment received for which charges are made to this account should be recorded on the property inventory system when received and for the total agreement acquisition price.
818100 LEASE PURCHASE : PRINCIPAL
818200 LEASE PURCHASE: INTEREST
841100 - MOTOR VEHICLE EQUIPMENT PURCHASES
Includes automobiles, station wagons, vans, buses, motor homes, light
duty trucks, and heavy duty cargo carry trucks. Aircraft or other motorized
vehicles should be recorded in 843100, Equipment Purchases.
843200 - LIBRARY COLLECTIONS
This account shall include those funds expended to purchase books, periodicals, microfilm, microcards, catalog cards, and other material making up the collection of resource material maintained in a library. FOR LIBRARY USE ONLY.
843200 - LIBRARY COLLECTIONS - BOOKS
843220 - LIBRARY COLLECTIONS - NON PRINT/MEDIA
843240 - LIBRARY COLLECTIONS - PERIODICALS
843260 - LIBRARY COLLECTIONS - MICROFORMS
843100 - EQUIPMENT PURCHASES - INVENTORY
Includes expenditures for a material item of a non-expendable nature;
such as a movable unit of furniture or furnishings, an instrument or apparatus,
a machine (including attachments), an instructional skill training device,
or a set of small articles whose parts are replaceable or repairable; the
whole retaining its identity and utility over a period of time which is
characteristic of and definable for items of its class. Also includes motorized
vehicles not used on public roads; such as aircraft, boats, lawn mowers,
farm tractors, road building equipment, etc. Items in this group, generally,
should have a life expectancy of three years or more, cost in excess of
$5,000.00, and be controlled by a perpetual inventory. All equipment purchases
must be inventoried on the institutional inventory system.
843300 – COMPUTER PURCHASES - INVENTORY
Includes expenditures for material electronic data processing items
of a non-expendable nature. Items in this group would include, but not
be limited to, computer mainframes, tape and disk drives, printers, firmware,
CRT terminals, modems, acoustic couplers, and personal computers. Items
charged to this account will have a normal life expectancy of three years
or more and cost in excess of $5,000.00, and must be inventoried.
843390 – OTHER INFORMATION TECHNOLOGY PURCHASES
843400 – CAPITALIZED COLLECTIONS