1. Banner Account Code Definitions & Examples

2. Budget Transfers vs Requisition Account Codes:
When preparing a budget transfer, BO-3500, the FOA (Fund, Organization and Account Number) is required.
Transfers are only allowed between the following pool expenditure account codes for budgeting purposes:
Account Code Pool Numbers
Account Name
710000
Direct Expenditures
730000
Travel Expenditures
740000
Capital Expenditures
770000
Construction Expenditures

3. Budget Transfers vs Requisition Account Codes:
When preparing a requisition, the FOAP (Fund, Organization, Account & Program Number) is required.
A list of the most commonly used expenditure account codes can be accessed from the Business Office Accounts Payable website link:
Accounts Payable Forms
View: Account Code Classifications

4. Link to the STC Other Hierarchy Reports can be accessed from the Business Office Website at:
Banner Documentation
Chart of Account Reports
Fund Hierarchy Report
Organization Hierarchy Report
Account Hierarchy Report
Program Hierarchy Report
These reports show all the FOAP codes, whereas the Accounts Payable list only shows the most frequently expense codes used.
Each department is unique and may be using other expenditure codes as it pertains to their department and are not included as part of the list.
For example, Facilities Planning & Construction is the only department that uses the expenditure code of 77****. The Library acquires books and also may have their own expenditure code(s) as it pertains to the type of purchase.
Print new version of Account Code list for your reference occasionally since they are subject to change.

5. Accounts Payable - Account Code List
South Texas College
Most Frequently Used Expense Account Code List
OPERATIONAL SUPPLIES
Consumables
To record payment for supplies that cannot be categorized as office supplies, computer supplies and janitorial supplies. This code includes paper cups, napkins, and paper plates and first aid supplies. Use this account code if no other account code available and items are disposable.
Fuels & Lubricants
To record payment for gasoline used in College owned vehicles or vehicle rentals and other equipment including grease, oil, antifreeze and fuel additives.
Note: By using the expenditure account codes, you are actually recording and classifying the expense type.
Print new version of Account Code list for your reference occasionally since it is subject to change.

6. Accounts Payable - Account Code Categories:
South Texas College
Most Frequently Used Expense Account Code Type
Operational Supplies
Educational Supplies
Subscription/Periodicals
Membership/Registration Fees
Insurance
Non Capital Furn/Equip/Comp/Laptops
Rentals
Maintenance & Repair (M&R)
Contracted/Purchased Services
Stipends
Utilities
Telephone/Pager
Postage
Fees & Other Charges
Sponsorships
Travel Expenditures
Capital Expenditures

7. Notes & Tips
When copying a requisition, ensure FOAP is correct where applicable.
Each line item should reflect the account code most relevant to the expense to ensure that expenses are being properly categorized and charged against the correct budget.
The account number identifies the type of revenue or expenditure.
In order for the financial reports of the College to be accurate, it is critical that accounts be used correctly.
Each fund may only use its revenues for appropriate expenditures
Employees should not code expenses to an account where there is budget, rather than to the account code where the expense really belongs. Miscoding is incorrect and will make it difficult for the College to know how much things really cost when conducting a cost analysis.

8. Account Code Pool numbers (710000, 730000, etc
Account Code Pool numbers (710000, , etc.) should only be used on budget transfers and should not be used on requisitions.
Account Code – Rent Vehicle vs Travel-Car Rental is for college employee travel while conducting official business in travel status and is for chauffer services and guest speakers, etc.
Operating vs Capital Expense – You can contact Purchasing Department to determine correct account code.