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Chart of Accounts - Grants

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CHART OF ACCOUNTS

SALARY AND WAGES

BANNER ACCOUNT CODE	ACCOUNT NAME	ACCOUNT DEFINITION
8003	Principal Investigator	Salary for the PI.
8005	Faculty Summer Support	Grant funded support to faculty summer salary.
8007	Faculty – Grant Related	Salary for Co-Principal Investigators or other faculty receiving salary support.
8009	Faculty – Adjunct	Salary to pay an adjunct to teach a class and/or seminar funded by a grant.
8011	Administration – Full Time	Salary for employees who are full-time working on a grant project.
8013	Administration – Part Time	Salary for employees who are part-time working on a grant project.
8015	Administration – Temporary	Salary for a person who is hired to work temporarily only for a grant project.
8021	Technical – Full Time	Salary for a full-time employee who possesses specific technical skills, e.g., laboratory, computer, etc.
8023	Technical – Part Time	Salary for a part-time employee who possesses specific technical skills, e.g., laboratory, computer, etc.
8025	Technical – Temporary	Salary for a person with specific skills hired on a temporary basis to work on a grant project.
8031	Staff – Full Time	Salary for staff employees who are full-time.
8033	Staff – Part Time	Salary for staff employees who are part-time.
8035	Staff – Temporary	Salary for a staff employee hired temporarily for a grant project.
8041	Graduate Research Assistant	Salary to pay for a graduate student working on a grant project.
8043	Undergraduate Student Employee	Salary for an undergraduate student working on a grant project. Not work study.
8051	Student Summer Stipend	Salary for students working during the summer on a grant project.
8053	Stipend – Graduate Student	Graduate students receiving a stipend from a grant budget.
8055	Stipend – Miscellaneous	Stipends for others, e.g., faculty, those not employed by the university.
8061	Fringe Chargeback	Costs for fringe benefits, taxes, etc.

GENERAL EXPENSES

BANNER ACCOUNT CODE	ACCOUNT NAME	ACCOUNT DEFINITION
8103	Office Supplies	Office supplies (pens, pencils, copy paper, etc.)
8105	Instructional Supplies	Books purchased for class, special handouts.
8107	Laboratory Supplies	Laboratory supplies (petrie dishes. pipettes, latex gloves, etc.)
8111	Books	Book purchases.
8113	Magazine Subscriptions	Subscriptions to professional journals and magazines.
8115	Printing Costs	Expenses associated with printing grant related materials.
8117	Copy Costs	Expenses associates with large numbers of copies of grant related materials.
8121	Subcontract	Payment to a subcontract institution.
8123	Professional Services	Payment for an outside organization performing a specialized task for a grant project.
8125	Consulting Services	Payment for consulting fees.
8127	Accounting Services	Audit fees.
8131	Campus Telephone	Campus telephone charges.
8133	Telecommunications – Miscellaneous	Cellular phone charges and other.
8135	Copier Charges	Copier costs including rental and usage.
8137	Rent	Cost for rental space.
8139	Postage	Postage
8141	Food and Beverages	Food and beverages.
8143	Facility Fee	Costs for room usage.
8151	Honorarium	Honorarium for speakers.
8153	Subject Matter Expert	For use by ERDLC only.
8161	Graduate Assistant Tuition	Tuition costs for graduate students working on a grant project. Must be funded by grant.
8163	Tuition – Grant Funded	Tuition funded specifically by a grant for students to take classes at the university.
8171	Facilities and Administrative Recovery	Formerly Indirect Cost

EQUIPMENT

BANNER ACCOUNT CODE	ACCOUNT NAME	ACCOUNT DEFINITION
8211	Laboratory Equipment	Equipment for laboratory usage (below $5,000).
8213	Laboratory Equipment – Capital	Equipment for laboratory usage ($5,000 and above).
8221	Computer Desktop/Laptop	Costs for general computers.
8223	Printer	Costs for printers and printer supplies (toner cartridges, etc.)
8225	Computer Peripherals	Keyboards, mouse, monitors, PDAs, etc.
8227	Computer Software	Software
8229	Computers – Capital	Computer equipment which costs $5,000 and above.
8231	Voice Recorders	Tape recorders and supplies
8233	Video and Camera	Video equipment and cameras including supplies.
8235	Projections Systems	Projector and screen costs.
8237	Equipment Rental Fees	Cost for renting equipment.

TRAVEL

BANNER ACCOUNT CODE	ACCOUNT NAME	ACCOUNT DEFINITION
8303	Air Travel – Domestic	Air travel within the United States.
8305	Air Travel – International	International air travel.
8307	Rail Travel	Travel via train.
8309	Car Rental	Car rental.
8311	Gas and Mileage Reimbursement	Gas and Mileage Reimbursement
8313	Travel Lodging	Hotel/motel costs.
8315	Travel Meals	Meals during travel.
8317	Ground Transportation	Taxi fare, parking, public transportation, etc.
8319	Travel Advance	Advance for travel only.

RESEARCH

BANNER ACCOUNT CODE	ACCOUNT NAME	ACCOUNT DEFINITION
8411	Human Subjects Incentives	Payment to human subjects.
8421	Animal Purchase	Costs to purchase animals for research.
8423	Animal Feed	Food for animals used in research.
8425	Animal Bedding	Bedding for animals.
8427	Animal Housing	Cost for cages, tanks, etc.

Mapping of Current Account Codes to New Sponsored Research Account Codes

CURRENT ACCOUNT CODE		NEW ACCOUNT CODE
6001	↔	8003
6003	↔	8007
6038	↔	8003
6120	↔	8055
6041	↔	8011
6043	↔	8013
6047	↔	8021
6049	↔	8023
6051	↔	8031
6053	↔	8033
6071	↔	8041
6073	↔	8043
6400	↔	8061
7011	↔	8163
7019	↔	8161
7051	↔	8123
7053	↔	8127
7061	↔	8125
7062	↔	8121
7089	↔	8171
7101	↔	8103
7103	↔	8105
7105	↔	8139
7113	↔	8135
7115	↔	8237
7119	↔	8151
7121	↔	8141
7129	↔	8143
7145	↔	8103
7251	↔	8111
7255	↔	8113
7261	↔	8133
7263	↔	8131
7281	↔	8115
7283	↔	8115
7301	↔	8319
7303	↔	8321
7305	↔	8313
7307	↔	8315
7309	↔	8317
7311	↔	8303
7313	↔	8305
7351	↔	8107
7353	↔	8411
7355	↔	8321
7357	↔	8211
7431	↔	8227
7433	↔	8221