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Accounting and Financial Reporting |
What is the Accounting Code Manual
The Accounting Code Manual is a document developed to provide the University campus with information about the Master File Key (MFK) used in the General Ledger Accounting System. This manual is intended to be used as a resource when working with the MFK, and covers in detail all ten elements of the 40 character key. This guide is intended to contain the information you may need in completing forms, reading University Wide Reports generated by the accounting system, or working with the General Ledger system itself.Table of Contents
I. INTRODUCTION
II. CORPORATION
III. FUND
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
IV. ORGANIZATIONAL UNIT
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
V. DEPARTMENT AND SUBDEPARTMENT
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
- Definition
- Table of Corp 10 Departments
- Table of Corp 30 Departments
- Table of all University Departments
- Table of All Departments (numeric order)
- Search all Departments
VI. GRANT AND PROGRAM
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
- Definition
- Grant/Program Number Range
- Indicates no Grant or Program
- Grant or contract
- Grant/Contract Alternate Grant Year
- Cost Sharing
- Unassigned
- Organizational Unit/Department Programs
- Building Renewals and Plant Funds
- Central Programs
- Gifts
- Investments
- Search for Grant Program Number
VII. INSTITUTIONAL ACCOUNT
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
- Definition
- Table of All Institutional Accounts (Indexed by Number)
- Chart of Accounts
- 0001 - 0205 Unassigned, available for future use
- 0206 - 0206 Balance Forward Adjustments
- 0207 - 0999 Unassigned, available for future use
- 1000 - 1499 Current Assets
- 1500 - 1999 Long-term Assets
- 2000 - 2299 Current Liabilities
- 2300 - 2499 Long-term Liabilities
- 2500 - 2999 Fund Balance
- 3000 - 3299 Miscellaneous Additions
- 3300 - 3399 F & A Recoveries
- 3400 - 3499 Non-Revenue Receipts
- 3502 - 3596 Transfer-in Accounts
- 3600 - 3999 Revenue unassigned, available for future use
- 4000 - 4019 State & Other Appropriations
- 4020 - 4034 Tuition and Fees
- 4035 - 4099 Grant & Gift Revenue
- 4100 - 4199 Investment Income
- 4200 - 4999 Sales and Services Revenue
- 5000 - 5999 Salaries and Fringe Benefits
- 6000 - 6024 Other Expenditures
- 6025 - 6064 Travel and Relocation Expenditures
- 6065 - 6199 Supplies and Other Tangible Items
- 6200 - 6299 Services and Repairs
- 6300 - 6399 Scholarship Costs
- 6400 - 6499 Fees, Leases and Overhead
- 6500 - 6589 Amortization and Depreciation
- 6590 - 6699 Goods Purchased for Resale & Credit
- 6700 - 6999 Capital Expenditures
- 7000 - 7299 Miscellaneous Deductions
- 7300 - 7399 F & A Costs
- 7400 - 7499 Non-Expense Disbursements
- 7502 - 7596 Transfer-out Accounts
- 7600 - 7999 Other Misc Disbursement (available for future use)
- 8000 - 8001 Income/Expense Summary, Cash redistribution
- 8002 - 8999 Unassigned, available for future use
- 9000 - 9999 Error Suspense
- Search Institutional Accounts
VIII. ORGANIZATIONAL ACCOUNT
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
IX. DEPARTMENTAL ACCOUNT
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
X. FUNCTION
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
XI. COST CENTER
XXX-XX-XXXX-XXXXX-X-XXXXXXX-XXXX-XXX-XXXXX-XX-XXXX
- Definition
- Faculty Ranges (by Org Unit)
- Cost Center Faculty (Alphabetically)
- A · B · C · D · E · F · G · H · I · J · K · L · M · N · O · P · Q · R · S · T · U · V · W · X · Y · Z
- Cost Center Faculty by Org Unit
-
Org Unit 11 - College of Liberal Arts
Org Unit 12 - College of Business Administration
Org Unit 13 - College of Dentistry
Org Unit 14 - College of Education
Org Unit 15 - College of Engineering
Org Unit 16 - College of Law
Org Unit 17 - College of Medicine
Org Unit 18 - College of Nursing
Org Unit 19 - College of Pharmacy - Search Cost Center Faculty
- Buildings (Range 0001-0699) by Number
- Buildings (Range 0001-0699) Alphabetically
- A · B · C · D · E · F · G · H · I · J · K · L · M · N · O · P · Q · R · S · T · U · V · W · X · Y · Z
- Search Buildings
- Improvements (Range 0700-0899) Numerically
- Improvements (Range 0700-0899) Alphabetically
- Other (range 0900-0999) Numerically
- Search Improvements
- Valid Land Improvements (6710) Cost Centers
- Valid Infrastructure (6715) Cost Centers
Accounting and Financial Reporting is a department within the Finance and Operations organization

