Most Used Expenditure Accounts

Account codes are 5-digit chartfields used to categorize the nature of transactions, (e.g. assets, liabilities, revenue, expenditures, etc.).  For budgeting purposes, a select range of accounts have been identified.  The Budgetary Accounts range 80000 - 89999 and, therefore, include: 

80120 - NPS Supplies and Materials

80121 - NPS Travel

80122 - NPS Misc. Contractual Services

80123 - NPS Equipment and Acquisitions

80124 - NPS Fringe Benefits

These accounts are budgetary ONLY, meaning, they only record budget transactions, (e.g. allocations. transfers, etc.).

Expenditure accounts, however, are sub-accounts to budgetary accounts that record financial transactions.  They range 50000 - 59999.  These categorize and record department expenditures.  For example: 

Expenditure AccountDescriptionBudgetary Account
51001 Office Supplies 80120 - NPS Supplies & Materials
51104 Classroom Books 80120 - NPS Supplies & Materials
52202 Out-of-Town - PSC Auto Rental 80121 - NPS Travel
52253 Out-of-Town - Non-PSC Lodging 80121 - NPS Travel
51402 Periodicals/Subscriptions 80122 - NPS Misc. Contractual Services
51403 Printing & Publishing Services 80122 - NPS Misc. Contractual Services
53902 Office Furniture <$5K 80123 - NPS Equipment & Acquisitions
53912 Computer Hardware <$5K 80123 - NPS Equipment & Acquisitions

Below are links to lists of most used expenditure accounts:


(Note: PSC = Professional Staff Congress)

Please refer to the above lists to aid in understanding CUNYfirst budget queries, as well as performing any modifications to accounting information when creating/editing CUNYfirst requisitions.

If you have any questions or need addtional information, please email inquiries to