CHART OF ACCOUNTS
The chart of accounts provides you with a description of the 4 digit account codes. When filling out a JIDO, it is advised that you use the most appropriate code. Income codes range from 1000-1999 and Expenditure codes range from 2100 - 6999.
Hint: Use the find function from the edit menu (or press CTRL and F) to quickly find what you are looking for. If you want to know all the travel expenditure codes, for example, you can do a search for 'travel' and use 'Find Next' to cycle through all the available ones.
The full listing is as below:
Expenditure
| Account | Description | Rule |
| 2100 | Basic pay | Salaries |
| 2200 | Allowances and contract staff | Salaries Trust |
| 2201 | Internal salary recharges | Salaries Trust |
| 2212 | Finance use only - Research grant salary | Salaries Trust |
| 2400 | Hourly paid staff | Salaries Trust |
| 2900 | Vacancy savings | Salaries |
| 3000 | Internal hospitality | Internal Transfers - Expenditure |
| 3001 | Internal hospitality - Alcohol | Internal Transfers - Expenditure |
| 3003 | Internal transfers - Physics | Internal Transfers - Expenditure |
| 3005 | Internal transfers - Staffing | Internal Transfers - Expenditure |
| 3007 | Internal transfers - Inter library loans | Internal Transfers - Expenditure |
| 3008 | Internal transfers - Library dept/Inst fund | Internal Transfers - Expenditure |
| 3010 | Internal transfers - General consumables | Internal Transfers - Expenditure |
| 3011 | Internal transfers - Food | Internal Transfers - Expenditure |
| 3012 | Internal transfers - Academic lunches | Internal Transfers - Expenditure |
| 3013 | Internal transfers - Departmental dinners | Internal Transfers - Expenditure |
| 3014 | Internal transfers - Refreshments | Internal Transfers - Expenditure |
| 3015 | Internal transfers - Audio/Visual | Internal Transfers - Expenditure |
| 3016 | Internal transfers - Academic room listings | Internal Transfers - Expenditure |
| 3020 | Internal transfers - Reprographics and photography | Internal Transfers - Expenditure |
| 3030 | Internal transfers - Photocopying | Internal Transfers - Expenditure |
| 3040 | Internal transfers - Computer supplies | Internal Transfers - Expenditure |
| 3042 | Internal transfers - Computer software | Internal Transfers - Expenditure |
| 3050 | Internal transfers - Courses and training | Internal Transfers - Expenditure |
| 3070 | Internal transfers - Telephones | Internal Transfers - Expenditure |
| 3080 | Internal transfers - Postage | Internal Transfers - Expenditure |
| 3090 | Internal transfers - Other | Internal Transfers - Expenditure |
| 3110 | Telephones | Operating Expenditure |
| 3120 | Postage and couriers | Operating Expenditure |
| 3130 | Computer supples | Operating Expenditure |
| 3136 | Software purchase, maintenance, licences | Operating Expenditure |
| 3140 | Printing and photocopying | Operating Expenditure |
| 3143 | Design | Operating Expenditure |
| 3150 | Stationary | Operating Expenditure |
| 3169 | Clinical trial expenses | Operating Expenditure |
| 3180 | Health and safety consumables | Operating Expenditure |
| 3199 | Research partners' costs | Operating Expenditure |
| 3210 | Travel and subsistence | Operating Expenditure |
| 3211 | Staff travel expenses | Operating Expenditure |
| 3212 | Subsistence | Operating Expenditure |
| 3213 | Conferences | Operating Expenditure |
| 3214 | Accommodation | Operating Expenditure |
| 3215 | Overseas travel | Operating Expenditure |
| 3216 | Air travel | Operating Expenditure |
| 3217 | Rail travel | Operating Expenditure |
| 3219 | Taxis and chauffeurs | Operating Expenditure |
| 3220 | Hospitality - General | Operating Expenditure |
| 3221 | Cigarettes and tobacco | Operating Expenditure |
| 3222 | Catering equipment | Operating Expenditure |
| 3224 | Vending equipment | Operating Expenditure |
| 3230 | Vehicle running expenses | Operating Expenditure |
| 3240 | Dental materials | Operating Expenditure |
| 3310 | Books and reports | Operating Expenditure |
| 3311 | Periodicals and journals | Operating Expenditure |
| 3313 | Binding | Operating Expenditure |
| 3320 | Computerised library services | Operating Expenditure |
| 3325 | Inter library loans | Operating Expenditure |
| 3326 | Archiving consumables | Operating Expenditure |
| 3327 | Electronic media | Operating Expenditure |
| 3328 | Other/General library | Operating Expenditure |
| 3330 | Publicity and marketing | Operating Expenditure |
| 3340 | Exhibitions | Operating Expenditure |
| 3345 | Staff recruitment | Operating Expenditure |
| 3350 | Subscriptions | Operating Expenditure |
| 3360 | Prizes | Operating Expenditure |
| 3365 | Hardship payments | Student Funds |
| 3370 | Scholarships | Scholarships/Studentships |
| 3410 | Food | Operating Expenditure |
| 3418 | Snacks and confectionery | Operating Expenditure |
| 3420 | Liquor | Operating Expenditure - Alcohol |
| 3421 | Alcoholic drinks | Operating Expenditure - Alcohol |
| 3422 | Wines | Operating Expenditure - Alcohol |
| 3423 | Non-alcoholic drinks | Operating Expenditure |
| 3440 | Photographic supplies | Operating Expenditure |
| 3510 | Training | Operating Expenditure |
| 3520 | Field trips/Vacation courses | Operating Expenditure |
| 3620 | Studentships | Scholarships/Studentships |
| 3630 | Staff removals | Operating Expenditure |
| 3650 | Laboratory supplies | Operating Expenditure |
| 3653 | Liquid nitrogen | Operating Expenditure |
| 3655 | Lab gas purchases (non-liquid nitrogen) | Operating Expenditure |
| 3656 | Chemicals | Operating Expenditure |
| 3657 | Pharmaceuticals | Operating Expenditure |
| 3660 | Cleaning supplies and services | Operating Expenditure |
| 3661 | Waste disposal (chemical and radioactive) | Operating Expenditure |
| 3662 | Living organisms and material | Operating Expenditure |
| 3664 | Duty free spirits | Operating Expenditure |
| 3700 | BSU | Operating Expenditure |
| 3800 | General consumables | Operating Expenditure |
| 3801 | General consumables - Flowers | Operating Expenditure |
| 3802 | General consumables - Disposals | Operating Expenditure |
| 3812 | Finance use only - Research grant consumables | Operating Expenditure |
| 3900 | Agency staff - Clerical | Operating Expenditure |
| 3901 | Agency staff - Reception | Operating Expenditure |
| 3902 | Agency staff - Catering | Operating Expenditure |
| 3903 | Agency staff - Cleaners | Operating Expenditure |
| 3904 | Agency staff - Portering | Operating Expenditure |
| 3905 | Agency staff - Security | Operating Expenditure |
| 3906 | Agency staff - Technician | Operating Expenditure |
| 3907 | Agency staff - Hospitality | Operating Expenditure |
| 4040 | General equipment purchase | Operating Expenditure |
| 4041 | Audio equipment and video conferencing | Operating Expenditure |
| 4050 | Computer equipment purchase | Operating Expenditure |
| 4060 | Furniture purchase | Operating Expenditure |
| 4070 | Vehicle purchases | Operating Expenditure |
| 4240 | General equipment rental | Rental and Lease of Equipment |
| 4260 | Photocopier rental | Rental and Lease of Equipment |
| 4261 | Mail services - Inland | Rental and Lease of Equipment |
| 4262 | Mail services - Overseas | Rental and Lease of Equipment |
| 4263 | Mail room equipment | Rental and Lease of Equipment |
| 4270 | Vehicle rental | Rental and Lease of Equipment |
| 4280 | Other rentals | Rental and Lease of Equipment |
| 4340 | General equipment maintenance | Maintenance of Equipment |
| 4350 | Computer equipment maintenance | Maintenance of Equipment |
| 4370 | Vehicle maintenance | Maintenance of Equipment |
| 5110 | Rents and leases | Premises Costs |
| 5120 | Rates | Premises Costs |
| 5130 | Insurance - Buildings | Premises Costs |
| 5131 | Insurance - Students posession | Premises Costs |
| 5210 | Electricity | Estates General |
| 5211 | Gas | Estates General |
| 5212 | Water | Estates General |
| 5220 | Cleaning contracts - Laundry | Estates General |
| 5221 | Cleaning contracts - Carpet | Estates General |
| 5222 | Cleaning contracts - Windows | Estates General |
| 5223 | Cleaning contracts - Space cleaning | Estates General |
| 5230 | Security contracts | Estates General |
| 5240 | Telephone maintenance and contracts | Estates General |
| 5280 | Special clothing and uniforms | Estates General |
| 5710 | Maintenance work - Building | Estates Maintenance |
| 5720 | Maintenance work - Electrical | Estates Maintenance |
| 5730 | Maintenance work - Mechanical | Estates Maintenance |
| 5740 | Maintenance work - Furniture and equipment | Estates Maintenance |
| 5750 | Other maintenance work | Estates Maintenance |
| 5753 | Other maintenance work - Miscellaneous | Estates Maintenance |
| 5760 | Data cabling | Estates Maintenance |
| 5770 | Grounds and landscaping | Estates Maintenance |
| 5780 | Signage | Estates Maintenance |
| 5785 | Waste and refuse | Estates Maintenance |
| 5795 | General safety and security | Estates Maintenance |
| 5799 | Transfer cap scheme spend to AICC | Fixed Assets |
| 6120 | Interest - Bank | Interest |
| 6130 | Interest - Other loans | Interest |
| 6140 | Leasing charges | Leasing |
| 6170 | Discounts allowed (with Budcode) | Discounts Allowed |
| 6171 | Discounts allowed (Prompt payment) | Discounts Received |
| 6190 | Bank charges | Bank Charges |
| 6191 | Investment management fees | Bank Charges |
| 6330 | Partner overheads | Research Overheads |
| 6350 | Internal central costs recharge | Research Overheads |
| 6410 | Departmental waived fees/Scholarships | Fees Waived |
| 3412 | Erasmus | Fees Waived |
| 6413 | Discounts agreed by PSG | Fees Waived |
| 6414 | College competitive scholarships | Fees Waived |
| 6415 | College funded ORS studentships | Fees Waived |
| 6416 | Student bursaries | Student Bursaries |
| 6420 | Legal fees | Fees |
| 6430 | External audit | Fees |
| 6431 | Internal audit | Fees |
| 6432 | Auditor's remuneration in respect of non-audit ser | Fees |
| 6440 | Consultancy fees | Fees |
| 6441 | Consultancy fees (via payroll) | Salaries |
| 6445 | Commission/Agents fees | Fees |
| 6450 | Other fees | Fees |
| 6455 | Contract research fees | Fees |
| 6460 | Licences and royalties | Fees |
| 6465 | Patent and IP fees | Fees |
| 6470 | Debt recovery | Fees |
| 6480 | Tuition fees | Fees (PRGCODE) |
| 6485 | External examiners fees | Fees |
| 6490 | Univ. of London - Centrally provided services | Fees |
| 6495 | Payments for collaborative teaching | Operating Expenditure |
| 6500 | Architects fees | Fees |
| 6510 | Surveyors fees | Fees |
| 6520 | Structural engineering fees | Fees |
| 6530 | Consulting engineers fees (M&E) | Fees |
| 6540 | Company reports | Fees |
| 6550 | Quantity surveyors fees | Fees |
| 6600 | Audit fees for subsidiaries | Fees |
| 6630 | Teaching costs | Fees |
| 6820 | Unfunded pensions | Non-Operating Costs - Staff Related |
| 6830 | Severance costs | Non-Operating Costs - Staff Related |
| 6840 | Donations and sponsorships | Non-Operating Costs - Non Staff |
| 6850 | Write off - Finance use only | Non-Operating Costs - Non Staff |
| 6851 | Impairment of investments held by QMU | Non-Operating Costs - Non Staff |
| 6860 | Ex Gratia Payments | Non-Operating Costs - Staff Related |
| 6870 | Currency Losses | Non-Operating Costs - Non Staff |
| 6875 | Tax on benefits in kind - Non staff | Non-Operating Costs - Non Staff |
| 6880 | Corporation tax | Non-Operating Costs - Non Staff |
| 6890 | VAT recovery | VAT Recovery Income |
| 6920 | Depreciation - Buildings freehold | Depreciation |
| 6930 | Depreciation - Buildings (Long leasehold) | Depreciation |
| 6935 | Depreciation - Plant and machinery | Depreciation |
| 6940 | Depreciation - Equipment | Depreciation |
| 6980 | Surplus/deficit on endowment funds transfer to reserves | Non-Operating Costs - Non Staff |
| 6999 | Year end balance tranfer | Year End I&E Transfer |
Income
| Account | Description | Rule |
| 1110 | HEFCE teaching grant | General Income (Non-Business) |
| 1111 | Internal use only - Teaching grant transfers | General Income (Non-Business) |
| 1112 | HEFCE research grant | General Income (Non-Business) |
| 1113 | Internal use only - Research grant transfers | General Income (Non-Business) |
| 1116 | HEFCE widening participation grant | General Income (Non-Business) |
| 1117 | Internal use only - Widening participation grant | General Income (Non-Business) |
| 1120 | Utilisation of deferred HEFCE capital grant | General Income (Non-Business) |
| 1130 | Utilisation of deferred HEFCE grants | General Income (Non-Business) |
| 1140 | Revaluation reserve released to I&E | General Income (Non-Business) |
| 1210 | Home tuition fees undergraduate | Fee Income New |
| 1211 | Transfer tuition fees to departments | Fee Income New |
| 1212 | Manual tuition fee invoicing | Fee Income New |
| 1213 | Internal transfer - HEFCE and fees | General Income (Non-Business) |
| 1216 | Transfer tuition fees to department - Full time home undergrad | Fee Income New |
| 1221 | Transfer tuition fees to department - Full time overseas unergrad | Fee Income New |
| 1226 | Transfer tuition fees to department - Part time home undergrad | Fee Income New |
| 1231 | Transfer tuition fees to department - Part time overseas undergrad | Fee Income New |
| 1236 | Transfer tuition fees to department - Full time home postgrad | Fee Income New |
| 1240 | Research training support grants | Fee Income New |
| 1241 | Transfer tuition fees to department - Full time overseas postgrad | Fee Income New |
| 1246 | Transfer tuition fees to department - Part time home postgrad | Fee Income New |
| 1250 | Associate students | Fee Income New |
| 1251 | Transfer tuition fees to department - Part time overseas postgrad | Fee Income New |
| 1256 | Transfer tuition fees to department - Full time home associate | Fee Income New |
| 1260 | Short courses | Fee Income New |
| 1261 | Transfer tuition fees to department - Full time overseas associate | Fee Income New |
| 1266 | Transfer tuition fees to department - Part time home associate | Fee Income New |
| 1271 | Transfer tuition fees to department - Part time overseas associate | Fee Income New |
| 1280 | Resists income | Fee Income New |
| 1282 | Student administration charges | General Income (Standard Rated) |
| 1283 | Academic conferences - Delegate fees | General Income (Exempt) |
| 1284 | Other student services | General Income (Exempt) |
| 1285 | Bench fees | General Income (Exempt) |
| 1296 | Graduation ceremonies | General Income (Standard Rated) |
| 1410 | Investment income | General Income (Non-Business) |
| 1420 | Interest on deposits | General Income (Non-Business) |
| 1430 | Endowment income | General Income (Non-Business) |
| 1510 | Students' accommodation | General Income (Exempt) |
| 1513 | Residences academic > 28 days | Rent 28 Day Rule |
| 1516 | Residences external (VATable) | General Income (Standard Rated) |
| 1519 | Residences academic (up to 28 days) | General Income (Standard Rated) |
| 1520 | Residences external (eligible bodies only) | General Income (Exempt) |
| 1530 | Food outlets - Students | General Income (Exempt) |
| 1532 | Food outlets - Non-students | General Income (Standard Rated) |
| 1535 | Vending | General Income (Standard Rated) |
| 1536 | Conference food external (VATable) | General Income (Standard Rated) |
| 1537 | Conference food external (eligible bodies only) | General Income (Exempt) |
| 1538 | Catering food external | General Income (Standard Rated) |
| 1551 | Alcohol income bars and restaurants | General Income (Standard Rated) |
| 1554 | Alcohol income conference | General Income (Standard Rated) |
| 1560 | Room hire incidental to catering event | General Income (Standard Rated) |
| 1561 | Room hire | General Income (Exempt) |
| 1562 | Cancellation fees | General Income (Non-Business) |
| 1580 | AV equipment hire (VATable) | General Income (Standard Rated) |
| 1581 | AV equipment hire (eligible bodies only) | General Income (Exempt) |
| 1590 | CCRS miscellaneous (VATable) | General Income (Standard Rated) |
| 1591 | Laundry machines | General Income (Standard Rated) |
| 1592 | Linen purchase | General Income (Standard Rated) |
| 1594 | Landlord registration fees | General Income (Standard Rated) |
| 1595 | Gym memberships | General Income (Exempt) |
| 1610 | Management fees from group companies | General Income (Standard Rated) |
| 1620 | Equipment hire | General Income (Standard Rated) |
| 1630 | Utilisation of deferred grants - Non HEFCE | Grant Income |
| 1640 | Utilisation of deferred capital grants - Non-HEFCE | Grant Income |
| 1650 | Non HEFCE grants received | Grant Income |
| 1660 | Rent received | General Income (Exempt) Including Payroll |
| 1661 | Rent received - Taxable | General Income (Standard Rated) |
| 1662 | Service charges - Exempt | General Income (Exempt) |
| 1663 | Service charges - Taxable | General Income (Standard Rated) |
| 1666 | Stationary and computer supplies | General Income (Standard Rated) |
| 1667 | Equipment repairs | General Income (Standard Rated) |
| 1683 | Equipment sales | General Income (Standard Rated) |
| 1685 | Property sales - Exempt | General Income (Exempt) |
| 1686 | Books, periodicals, manuals | General Income (Zero Rated) |
| 1687 | Photocopying and printing | General Income (Standard Rated) |
| 1688 | Library services | General Income (Zero Rated) |
| 1689 | Nursery fees | General Income (Exempt) Including Payroll |
| 1694 | Advertising and sponsorship | General Income (Standard Rated) |
| 1695 | Donations and scholarships | General Income (Non-Business) |
| 1696 | Photographic | General Income (Standard Rated) |
| 1697 | Car parking | General Income (Standard Rated) |
| 1698 | Foreign currency exchange gains and losses | Investment Income |
| 1699 | Gift aid from group companies | General Income (Non-Business) |
| 1711 | Research grant utilisation transfers | Research Grant Utilisation Transfer |
| 1712 | Finance use only - Research grand utilisation | Research Grant Utilisation Transfer |
| 1715 | Research overhead income | Research Grant Overhead Transfer |
| 1720 | UK licence and royalty income and transfers of IP | General Income (Standard Rated) |
| 1721 | Overseas royalties | General Income (Overseas) |
| 1722 | Commissions | General Income (Standard Rate) |
| 1819 | Consultancy and professional services (outside EC) | General Income (Non-Business) |
| 1820 | Consultancy and professional services | General Income (Standard Rated) |
| 1821 | Medical care or treatment | General Income (Exempt) |
| 1822 | Overseas consultancy and professional services | General Income (Overseas) |
| 1823 | Clinical trials | General Income (Standard Rated) |
| 1824 | Engineering/Materials | General Income (Standard Rated) |
| 1825 | Laboratory testing and screening (Therapeutic) | General Income (Exempt) |
| 1826 | Laboratory testing and screening (Non-therapeutic) | General Income (Standard Rated) |
| 1827 | Recharge of student services (Eligible body) | General Income (Exempt) |
| 1831 | Contract income utilisation transfer | Research Grant Utilisation Transfer |
| 1835 | Contract overhead (indirect cost) income | Research Grant Overhead Transfer |
| 1860 | SIFT income | General Income (Non-Business) |
| 1880 | Dental and medical funding bodies | General Income (Non-Business) |
| 1890 | NHS recharge recoveries | General Income (Non-Business) |
| 1894 | Non-VATable staff secondments | General Income (Non-Business) |
| 1895 | Staff secondments and other staff supplies | General Income (Standard Rated) |
| 1896 | University of London external programmes | General Income (Exempt) |
| 1899 | Miscellaneous Income (GL use only) | General Income (Non-Business) |
| 1900 | Internal hospitality | Internal Transfers - Income |
| 1901 | Internal hospitality - Alcohol | Internal Transfers - Income (VATable) |
| 1903 | Internal transfers - Physics | Internal Transfers - Income |
| 1905 | Internal transfers - Staffing | Internal Transfers - Income |
| 1907 | Internal transfers - Inter library loans | Internal Transfers - Income |
| 1908 | Internal transfers - Library dept/inst fund | Internal Transfers - Income |
| 1910 | Internal transfers - General consumables | Internal Transfers - Income |
| 1911 | Internal transfers - Food | Internal Transfers - Income |
| 1912 | Internal transfers - Academic lunches | Internal Transfers - Income |
| 1913 | Internal transfers - Departmental dinners | Internal Transfers - Income |
| 1914 | Internal transfers - Refreshments | Internal Transfers - Income |
| 1915 | Internal transfers - Audio/Visuals | Internal Transfers - Income |
| 1916 | Internal transfers - Academic room lettings | Internal Transfers - Income |
| 1920 | Internal transfers - Reprographics and photo | Internal Transfers - Income |
| 1930 | Internal transfers - Photocopying | Internal Transfers - Income |
| 1940 | Internal transfers - Computer supplies | Internal Transfers - Income |
| 1942 | Internal transfers - Computer software | Internal Transfers - Income |
| 1950 | Internal transfers - Courses and training | Internal Transfers - Income |
| 1970 | Internal transfers - Telephones | Internal Transfers - Income |
| 1980 | Internal transfers - Postage | Internal Transfers - Income |
| 1990 | Internal transfers - Other | Internal Transfers - Income |
| 1999 | Bank suspense | General Income (Non-Business) |
