香蕉视频官网

Chart of Accounts 

Category	# of Digits	Description
Fund	5 digits	Refers to Fund type (i.e. 10XXX is Education & General while 12XXX is Auxiliary Enterprises)
Program	5 digits	Required to record an expense in all Funds but also required to record revenue in the Auxiliary Fund.
Class	5 digits	Describes the source of funding and is used in both revenue and expenditure transactions.
Department	10 digits (香蕉视频官网 currently uses 7 digits)	This is unique to each area/office on campus.
Project	15 digits (香蕉视频官网 currently uses 3 or 4 digits)	Used to identify sponsored projects/grants on campus.
Account	6 digits	Identifies a transaction for financial reporting purposes as a Balance Sheet, Revenue or Expense item.
Budget Period	4 digits	Refers to current fiscal year.

If department XYZ (1111111) purchased supplies, the expense would be recorded as follows:

• 714100-10000-1111111-11100-11000-15x

714100 = Supplies Account, 10000 = The General Fund, 1111111 = The Department No., 11100 = Program Code “General Academic Instruction”, 11000 = Class type “General Operations”, and because this is not a grant the last field would be left blank.

If department XYZ makes a deposit at the Bursary for fees, it would be recorded as follows:

• 10000-5x-11000-1111111-15x-452100

The order is slightly rearranged. The fund is 1st, the 5x represents the program which is not needed for a revenue (unless it relates to Auxiliary), then we have the class, department, project is blank and lastly the account# 452100 refers to sales revenue.

For frequently used Fund, Program, Class and Account numbers, please refer to the following document: Chart of Accounts