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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)
Log into the Monthly web reports system
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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|
|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.
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.
|1101||1199||Cash and equivalents|
|1501||1549||Accrued investment income|
|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 often 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 often begin with the number 4.
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.
|5100||5175||Tuition and fees|
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.
|5301||5399||Financial aid and student support
|6100||6199||Salaries and wages|
|7101||7180||Materials and supplies|
|7355||7390||Travel and meeting|
|7601||7624||Repairs and maintenance|
|7853||7854||Facilities and administration|
|8110||8180||Capital project expenses|
|8990||8990||Cumulative effect of accounting change|