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The code consists of four characters: the first identifies what sort of account the transactions should be attributed to and the next three refine this more precisely.

First letter

Grouping

Meaning 

A to D

E and F

 

 Expenditure

Salaries and wages

Non-pay costs including depreciation (FB**)

   H (and J)

K

L

N

 

  Income

HEFCE (and NCTL) grants

Fee income

Other operating income

Investment income

P

R

S

T

U

 

  Assets

Tangible fixed assets

Investment property

Investments and bank accounts

Stock

Debtors

V

W

 

  Liabilities

Creditors

Deferred capital grants

X

XH

 

  Funds

Fund balances brought forward at the beginning of the year

Gains or losses from investment revaluation

The codes most commonly used in departmental transaction processing are those beginning E (for non-pay expenditure) and L (for operating income). Within both the E and the L codes the second character indicates more clearly the particular type of expenditure or income, as set out below.

Eg        If you were ordering some box files you would select Transaction code ESBC    

E:         Expenditure on consumables

            S:         Stationery and office supplies

            BC:      Box files

It is important to use appropriate Transaction codes for all transactions to enable accurate statutory and management reporting.

First

letter

First two letters

E

EA

EB

EC

ED

EE

EF

EH

EJ

EK

EL

EM

EP

EQ

ER

ES

ET

EU

EV

EW

EX

EZ

Audio Visual and multimedia

Library and publications

Catering supplies and services

Medical, surgical and nursing supplies and services

Agricultural, fisheries, forestry, horticultural supplies & services

Furniture, furnishings & textiles

Cleaning materials & equipment, janitorial supplies

Utilities

Computing supplies

Laboratory & animal house supplies and services

Workshop & maintenance supplies (Lab & Estates)

Printing

Telecommunications & postage

Professional & bought-in services

Stationery & office supplies

Travel & transport (including vehicle hire & subsistence)

Safety & security

Vehicles (purchase, lease, contract hire)

Estates & buildings (but not utilities – see EJ)

Miscellaneous/unclassified

Transfer of expenditure

L

LA

LB

LC

LD

LE

LF

LG

LH

LJ

LK

LL

LM

LN

LP

LQ

LR

LX

Other services rendered

Catering

Health & Hospital authorities

Released from deferred capital grants (central use only)

Transfer from Cambridge Assessment (central use only)

Donations

University companies

Various miscellaneous

Room Hire

Other services rendered as miscellaneous

Discount taken

Property income

Press & publications income

Pensions income

Grant income

Computer related sales

Transfer of income