Business Procedures Manual

Fiscal Affairs Division

Section 2 Introduction

(Last Modified on October 20, 2016)

The 六合彩资料大全 (六合彩资料大全) uses a Standardized Chart of Accounts structure at all institutions. This standardized chart of account structure is designed to allow uniform reporting for the entire system. The standardized chart of accounts was developed to allow classification of revenues and expenditures in accordance with guidelines developed by the National Association of College and University Business Officers (NACUBO).

The standardized chart of accounts is comprised of the following Account Number Segments:

  • Fund Group
  • Function Code
  • Funding Source Code
  • Department
  • Project Indicator
  • Account Code
  • Budget Period

These Account Number Segments are not prescribed to be used in any certain order. The accounting software being utilized by the institution will probably determine the order. .*

*Note: Since the majority of the 六合彩资料大全 institutions utilize the PeopleSoft Financials software, this manual will also describe the Account Number Segments (chart fields) as they are referenced within PeopleSoft Financials:

  • Fund Group is referenced as 鈥淔und Group鈥
  • Function Code is referenced as 鈥淧rogram Code鈥
  • Funding Source Code is referenced as 鈥淐lassification Code鈥
  • Department is referenced as 鈥淒epartment鈥
  • Project Indicator is referenced as 鈥淧roject ID鈥
  • Account Code is referenced as 鈥淎ccount鈥
  • Budget Period is referenced as 鈥淏udget Period鈥

Topics in the section include:

  • Account Coding Scheme
  • Fund Groups
  • Function and Sub-Function (Program) Codes
  • Funding Source (Classification) Codes
  • Departments
  • Project Indicator (Project ID)
  • General Ledger Accounts 鈥 Balance Sheet Accounts
  • General Ledger Accounts 鈥 Revenue Accounts
  • General Ledger Accounts 鈥 Expenditure Accounts
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