Chart of Accounts and Accounts Management
All University revenue and expense items have the following Account Structure (or Accounting Distribution):
| Fund | Account Code | Zeros | Project ID |
|---|---|---|---|
| XX | XXXX | 0000 | XXXXXXX |
Fund
An example of fund codes established for University use include:
- 11 - Unrestricted Funds
- 12 - Unrestricted - Auxiliary Funds
- 13 - University Designated Funds
- 20 - Endowed Spending - Unrestricted
- 21 - Endowed Spending - Temp Restricted
- 26 - Temporarily Restricted Gifts
- 30 - Grant Funds
- 62 - Unexpended Plant Funds
- 90 - Agency accounts (not university funds)
Project ID
An example of Function codes within the Unrestricted Funds (11) are:
- 111xxxx - Academic
- 111xxxx Academic
- 112xxxx Divisions
- 113xxxx Research
- 114xxxx Institutes
- 115xxxx Academic Support
- 116xxxx Library
- 112xxxx - Student Affairs
- 1121xxxx Associate Provost
- 1122xxxx Enrollment Management
- 1123xxxx Enrollment Management
- 1124xxxx Orientation, Testing & Advisement
- 1125xxxx Counseling
- 1129xxxx Registrar’s Office
- 114xxxx - Administration
- 115xxxx - Advancement
- 116xxxx - Institutional
- 117xxxx - Facilities
- 1171xxxx Facilities Administration
- 1172xxxx Building Maintenance
- 1173xxxx Utilities
- 1176xxxx Custodial
- 118xxxx - Financial Assistance
Account Codes
The General Ledger account codes represent the subcodes for revenue and expense categories and are structured as follows:
4xxx - Revenues (Examples)
- 4001 - Fall Tuition Revenue
- 4012 - Credit Hour Class Fees
- 4030 - General Revenue
- 4804 - Season Ticket Sales
5xxx - Payroll (Examples)
- 5710 - Student Payroll
- 5750 - Work Study
6xxx - Expenses (Examples)
- 6001 - Supplies
- 6130 - AV Printing, Duplicating
- 6140 - Repairs & Maintenance
- 6175 - Contract Services
- 6401 - Postage
- 6450 - Telephone Expenses
- 6600 - Travel-Dept.
- 6670 - Entertainment
- 6680 - Travel-Conferences
7xxx - Capital, Operations and Maintenance (Examples)
- 7001 - Capital Equipment
- 7415 - Project Expenses
- 7435 - Electricity
- 7436 - Natural Gas
- 7438 - Water
Balance Sheet Accounts
The University’s balance sheet accounts are maintained by authorized staff in Financial Services who will make decisions on the appropriateness of establishing any new accounts. They are typically recognized by the following structure: xx-xxxx-0000 where xx is the Fund and xxxx is the account code. The account code structure is:
- 1xxx - Assets
- 2xxx - Liabilities
- 3xxx - Net Assets
These account codes are generally only used by personnel in Financial Services. Departments on campus should never submit requisitions, deposits or invoices for payments using the above account codes.