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Chart of Accounts
Please note that beginning on July 1, 2014 the University is utilizing a new chart of account structure.
Understanding a Chartstring
The Chartstring (or chargeline) of any transaction tells the "Who, What, Where and How" of the transaction posting to the University General Ledger. It provides details of any financial transaction taking place and includes the following:
Account - Fund - DeptID - Program
6180 - 11 - 12345 - 23456
Account Code: "What" Details the type of transaction. The account code will have 4 digits and is divided into five categories: assets, liabilities, fund balances, revenues and expenses.
Fund Number: "Where" Classifies the funding source. The fund number will have 2 digits.
Department ID: "Who" Owner of the transaction. The department ID will have 5 digits.
Program Number: "How" Details the funding source of the transaction. The program number will have 5 digits.
Project Number (if applicable): "What" A tracking mechanism for capital projects. The project number will have 9 digits.
Grant Number (if applicable): "What" A tracking mechanism for grants. The grant number will have 6 digits.
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 begin with the numbers 1 or 2.
|1101||1199||Cash and equivalents|
|1820||1849||Under bond agreements|
|1850||1899||Held in trust by others|
|1910||1999||Property, plant and equipment|
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 begin with the number 3.
|3501||3599||Accrued interest payable|
|3801||3899||Long term liabilities|
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 begin with the number 4.
Revenues - represents revenue or income earned by the University. Revenues begin with the number 5.
|5100||5199||Tuition and fees|
|5301||5399||Financial aid and student support|
Expenses represents the cost of operating the University. Expenses begin with the numbers 6, 7 and 8.
|6100||6199||Salaries and wages|
|7151||7199||Lease and rentals|
|7251||7299||Audit and legal fees|
|7301||7349||Meetings and meals|
|8151||8199||Depreciation and amortization|