Account Codes

This list contains the definitions of Banner 6-digit Direct Expense Account codes for Chart C, and provides a brief description of the significance of each of these codes.

The 6-digit Banner Account code and Index code will provide a valid account string for a Banner transaction. Only Level 3 of the Direct Expense Account code list is used on transactions, such as inter-departmental charges, requisitions, travel expense reports, and POs. 

Select a category from below to find an account code that best fits your expense. A full list of account codes is also available to be viewed.


Equipment, or furnishings, having an acquisition cost of $5,000. Software having an acquisition of $100,000.00 or more.

Participant Support Costs

Stipends, food, lodging, travel, and other costs related to the support of participants. 


Payroll and benefit expenses for faculty, staff, graduate assistants, and students. 

Scholarships, Fellowships, Awards

Scholarships, fellowships, awards, athletic grants-in-aid, and student aid fee waivers.


All services including professional, administrative, shipping, rental, and telephone and communication services.

Supplies, Materials, and Inventory

Supplies, materials, inventory, and non-capital equipment.

Travel and Hosting

Directly paid or reimbursed travel expenses, including conference registration. Costs incurred in the hosting and entertainment of students, staff, or guests. 


Utility related expenses including charge-ins and charge-outs. These are to be used by Auxiliary Units and Utility Enterprises only. 


Indirect costs, charge-outs, depreciation, debt, litigation expenses, and all other expenses.