Chart of Accounts & Accounts Management

All University revenue and expense items have the following Account Structure (or Accounting Distribution):

Fund                                Function                                Dept                                GL Subcode

XX                         -                           XX                               -                 XXX                      -                        XXXX


Fund Codes

An example of fund codes established for University use include:

                  11-                  Unrestricted Funds

                  12-                  Unrestricted - Auxiliary Funds

                  13-                  University Designated  Funds

                  22-                  Restricted - Endowment  Funds

                  26-                  Restricted - Gift Funds

                  27-                  Restricted Funds – Grants, Federal

                  28-                  Restricted Funds-Grants, State

                  29-                  Restricted Funds-Grants, Local

                  62-                  Unexpended Plant Funds

                  9x-                  Agency accounts (not university funds)


Adding/Inactivating Fund Codes:  Only the Controller can approve, establish, or inactivate a fund code.

Function Codes

An example of Function codes within the Unrestricted Funds (11) are:

11-1x     Academic

11-11   Academic
11-12   Divisions
11-13   Research
11-14   Institutes
11-15   Academic Support
11-16    Library

11-2x     Student Affairs

11-21   Associate Provost
11-22, 23   Enrollment Management
11-24   Orientation, Testing & Advisement
11-25   Counseling
11-29   Registrar’s Office

11-4x     Administration

11-5x     Advancement

11-6x     Institutional

11-7x     Facilities

11-71   Facilities Administration
11-72   Building Maintenance
11-73   Utilities
11-76   Custodial

11-8x     Financial Assistance

Adding/Inactivating Function Codes: 

Unrestricted accounts – Only the Controller can establish new function codes. 

Restricted accounts – Functions codes are established by the following personnel within the Controller’s Office: 

  • Assistant Controller, Grants and Treasury Management
  • Grant Finance Manager
  • Grants Restricted Funds Accountant

Department Codes

An example of department codes include: 

                  11-11-1xx                  Departments within the Foster College of Business

                  11-11-2xx                  Departments within the Slane College of Communications and Fine Arts

                  11-11-3xx                  Departments within the College of Education and Health Sciences

                  11-11-5xx                  Departments within the College of Engineering and Technology

                  11-11-6xx                  Departments within the College of Liberal Arts and Sciences

Adding/Inactivating Department  codes:  Same as for Function codes. 


The General Ledger subcodes represent the subcodes for revenue and expense categories and are structured as follows:

4xxx   Revenues

Examples include:

4001   Fall Tuition Revenue
4012   Credit Hour Class Fees
4030   General Revenue
4804   Season Ticket Sales

5xxx     Payroll

Examples include:

5710                  Student Payroll
5750                  Work Study

6xxx     Expenses

Examples include:

6001                  Supplies
6130                  AV Printing, Duplicating
6140                  Repairs & Maintenance
6175                  Contract Services
6401                  Postage
6450                  Telephone Expenses
6600                  Travel-Dept.
6670                  Entertainment
6680                  Travel-Conferences

7xxx     Capital, Operations and Maintenance

Examples include:

7001                  Capital Equipment
7415                  Project Expenses
7435                  Electricity
7436                  Natural Gas
7438                  Water

Adding/Inactivating Subcodes:

Unrestricted (11, 12) Funds:  Subcodes are originally established through the budgeting process.  During the year, requests can be made to establish new subcodes to the Controller or Assistant Controller, General Accounting.  Subcodes  will not appear on budget reports if there is no activity or budget for the fiscal year.

Restricted Funds:  Requests to establish new accounts are to be made to the following personnel in the Controller’s Office:

  • Assistant Controller, Grants & Treasury Management (Endowed funds)
  • Grants & Restricted Funds Accountant (27 and 28 funds)
  • Grants & Restricted Funds Analyst (13, 26, and 29 funds)

Plant Funds (61, 62 funds)- Upon request by the Facilities Departments, only the Controller and Assistant Controller, General Accounting can establish/inactivate subcodes within these funds. 

Agency (9x funds) – Requests for subcodes may be made to the Assistant Controller, General Accounting or the Student Loans Assistant.

Balance Sheet Accounts

The University’s balance sheet accounts are maintained by authorized staff in the Controller’s Office who will make decisions on the appropriateness of establishing any new accounts.  They are typically recognized by the following structure:  xx-00 000-xxxx where xx is the Fund and xxxx is the subcode.  The subcode structure is:

                  1xxx   Assets

                  2xxx   Liabilities

                  3xxx   Net Assets

These subcodes are generally only used by personnel  in the Controller’s Office.  Departments on campus should never submit requisitions, deposits or invoices for payments using the above subcodes.