Files and Downloads

List of balance sheet accounts (Excel format)

List of revenue and expense accounts (Excel format)

List of budget codes (PDF format)

Whom to contact about journals (PDF format)

Reporting Resources

Log into the Monthly web reports system

Monthly web reports documentation

Request a monthly web reports account

Join the monthly web reports notification list (news regarding reporting system and closes)

Chart of Accounts


The Chart of Accounts contains the chart fields required to record and track financial information in the PeopleSoft Financial application.  Only accounting transactions using the chart fields will be recorded into the financial records and from there into financial reports.  The chart fields are:

Account (4 digits) Type of activity or transaction
Fund (2 digits) Global classification of funding source
Department (5 digits) Owner of the transaction
Program (5 digits) Funding source of the transaction
Project
     Grants (6 digits) Sponsored programs
     Projects (9 digits) Capital projects

Accounts are divided into five categories: assets, liabilities, fund balances, revenues and expenses.  Refer to the Chart of Accounts for a detailed explanation of account usage.

Balance Sheet Accounts – includes Assets, Liabilities and Fund Balances.

Revenue and Expense Accounts – includes Revenues and Expenses.

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Assets

Assets  these are tangible items that the University has as resources. They are usually listed in descending order of liquidity meaning that cash and other assets that are easily converted to cash are listed first. Asset accounts usually start with the numbers 1 or 2.

From To Description
1101 1199 Cash and equivalents
1200 1249 Clearing accounts
1261 1499 Account receivables
1501 1549 Accrued investment income
1550 1599 Notes receivables
1601 1799 Other assets
1800 1819 Pledges receivables
1820 1849 Under bond agreements
1850 1899 Held in trust by others
1910 1999 Property, plant and equipment
2101 2999 Investments
Liabilities

Liabilities  these are obligations due to creditors such as payables and loans. Those that fall due within the next year are usually listed first, followed by the long-term liabilities. Liabilities often begin with the number 3.

3101 3199 Accounts payable
3201 3299 Accrued expenses
3301 3399 Payroll withholding
3401 3499 Other liabilities
3501 3599 Accrued interest payable
3601 3699 Deferred income
3701 3799 Refundable advances
3801 3899 Long term liabilities
Net Assets

Net assets  also referred to as fund balances, reflects the net worth of the University. They represent the balance remaining after liabilities are subtracted from assets. The fund balance accounts are also used to designate whether they are unrestricted, temporarily or permanently restricted net assets. Net assets often begin with the number 4.

4111 4119 Unrestricted
4551 4551 Temporarily restricted
4881 4881 Permanently restricted
Revenue

Revenues - represents revenue or income earned by the University. Revenues often begin with the number 5,except for the account range 5301 to 5399, which represents the cost (expenses) of financial aid.

From To Description
5100 5175 Tuition and fees
5201 5230 Auxiliary enterprises
5401 5441 Contributions
5501 5520 Sponsored programs
5601 5631 Investment returns
5800 5969 Other sources
5970 5979 Availings
Expenses

Expenses represents the cost of operating the University. Expenses often begin with the numbers 6, 7 and 8. The exception is the range of accounts from 5301 to 5399, which represents the cost of financial aid.

From To Description
5301 5399 Financial aid and student support
6100 6199 Salaries and wages
6601 6695 Fringe benefits
7101 7180 Materials and supplies
7205 7245 Services
7251 7299 Recruitment
7305 7326 Library Â
7355 7390 Travel and meeting
7405 7420 Equipment
7505 7540 Campus services
7601 7624 Repairs and maintenance
7805 7852 General institutional
7853 7854 Facilities and administration
7855 7880 General institutional
7901 7902 Decap
7904 7950 Transfers
8110 8180 Capital project expenses
8199 8199 Capitalization offset
8410 8499 Loan
8990 8990 Cumulative effect of accounting change