Commonly Used Expense GLs (Excluding Travel, Utilities, Construction, and Assets)
GL
710001
720100
720200
720300
720400
721000
721300
Description
Examples (including, but not limited to)
Moving Expense
Membership Dues
Higher Ed Tuition ‐ Employee Training
Registration Fees ‐ Employee Training
Insurance Premiums and Deductibles
Fees and Other Charges
Training/Conference Expense ‐ Non employee
Per hiring agreement. Payroll must approve
721800 Publications
724200 Consultant Services ‐ Computer
724300 Education/Training Services
725100 Professional Services ‐ Travel
725200 Lecturers‐Higher Education
725300 Other Professional Services
Tuition to institutions of higher education
Seminars and conferences attended by employees
Bank fees, notary fees, CPA, license fees, inspection fees
Training for individuals who are not employees
Printing and reproduction costs associated with University publications
Contracted training from outside source for employees
Reimbursable travel expenses following Texas State requirements
Visiting professors, distinguished individuals, and artists presenting lectures for a course/class
Services provided by individual or company possessing high degree of learning, guest speakers/lecturers (open to public)
725800 Legal Services
726200 Computer Software‐Maint. & Repair
726600 Buildings‐Maint. & Repair
726700 Computer Equipment‐Maint. & Repair
727200 Hazardous Waste Disposal
727300 Reproduction and Printing Services
727400 Temporary Employment Agencies
727500 Computer Programming Services
727600 Communication Services
727700 Cleaning Service
728100 Advertising Services
Plumbing and electrical repairs, repainting, replacement of carpet or tile, any maintenance that does not increase the value of the building
Includes labor with or without parts
Printing of forms, blueprints, microfiche, developing of photos, bookbinding
Web design and programming
Internet, cable, electronic subscriptions
Janitorial services, linen services, uniform cleaning/rental, window cleaning
Advertising in radio, television, magazines, billboards, yellow pages (attach copy of ad with payment request). Includes sponsorships for external events.
728400 Data Processing Services
General Accounting Office ‐ Accounts Payable
Texas State University 1
11/24/2015
Commonly Used Expense GLs (Excluding Travel, Utilities, Construction, and Assets)
GL
Description
728600 Freight/Delivery Charges
729100 Postal Services
729900 Purchased Contracted Services
730000 Consumable Supplies
Examples (including, but not limited to)
UPS, FedEx, Lone Star, vendor freight (except for freight on Capital Assets)
Only for U.S. Post Office services; post office box rental
Interpreters, movers, exterminators, security guard services, photographers
Pens, pencils, paper products, paper clips, rubber bands, staples, toner, toilet paper
730002 Lab Supplies‐Biology/Chemistry/Physics
730003 Consumable Supplies‐Grant Participant
730300 Subscriptions
730400 Fuel and Lubricants
730900 Promotional Items‐Local Funds
731000 Chemicals and Gases
731600 Food
731601 Bottled Water
732800 Supplies‐Agriculture, Construction, Hardware
Pens, pencils, paper products, paper clips, rubber bands, staples, toner as allowed per the Grant
Magazine and newspaper subscriptions
Gasoline, oil, diesel fuel
Items given away such as t‐shirts and plaques, and centerpieces for tables.
Acids, nitrogen, oxygen, carbon dioxide, hydrogen
General groceries, business meals, retirement receptions
Farm, ranch, and nursery supplies; lumber, nails, nuts and bolts
733000 Parts ‐ Furnishings and Equipment
733400 Furniture and Equipment Expensed
733500
736700
736800
737700
738000
738200
740600
741100
741500
742100
Parts ‐ Computer Equipment
Equipment ‐ Maint. & Repair
Motor Vehicles ‐ Maint. & Repair
Computer Equipment Expensed
Computer Software Expensed
Books/Reference Material
Rental of Furnishings and Equipment
Rental of Computer Equipment
Rental of Computer Software
Rental of Reference Material
744200 Rental of Motor Vehicles
746200
747000
770001
790101
Rental of Office Buildings or Space
Rental of Space
1099 Awards
Alcohol
Unit cost is less than $5,000.00 and item is not a controlled asset (includes employee safety boots)
Adapters, cable, hard drives
Includes labor with or without parts
Includes labor with or without parts
(Mouse, portable printer)
Includes vehicles rented with drivers within designated headquarters; ‐ non‐travel rentals
Space for parking, classrooms, exhibits, storage
Prizes and awards to non‐employees
Allowable from approved funds
NOTE: For expenses that are not listed or clarification on the description of an account, please reference the link below for the Texas Comptroller Manual of Accounts. You will search by EXPENDITURES and can enter a key word to start the search. The State uses a 4 digit number in this manual rather than 6 digits used by TX State (but the first 4 digits are always the same). http://www.txstate.edu/gao/ap/resources/GL-Codes.html
General Accounting Office ‐ Accounts Payable
Texas State University 2
11/24/2015