Division of Administration and Finance

About Account Codes

To look up Account Codes please click here.

The basic coding structure used in the general ledger financial system identifies the Department, Fund Group, and (Ledger) Object. Example:

Object Code

The Department is a five digit number set-up consistent with the organizational structures of the University. The first digit in the Fund section is alpha and is classified according to Fund Group: (Click below to learn about usage)

The second digit is numeric and identifies the purpose:

  1. Research
  2. Training
  3. Equipment
  4. Other

The third and fourth numeric digits are chronological listings within departments.

New account numbers for Funds A,B,C,D,E,S,T,W,X,Y, and Z are assigned by the University Budget Office, which maintains the University's Department Organizational Code Structure. The Contract and Grant Office assigns new account numbers for Funds F,G,H,J,K, and L, based on budget information supplied by the Sponsored Programs and Research Office (SPAR). R Funds are established only with Board approval.

(Ledger) Object Codes:

The first digit of the five-digit ledger object code determines the type of classification:

  1. Asset
  2. Liability
  3. Fund Balance
  4. Revenue
  5. Expenditure
  6. Intra-institutional Transfer (IIT's)
  7. Transfers (81's Transfers In - 86's Transfers Out)

The last four digits of the ledger object code identify different types of Assets, Liabilities, Funds, Expenditures and IIT's.

Click here for an Overview of Fund Types in the Accounting System

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