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. FUND
III. ORGANIZATIONAL UNIT
IV. DEPARTMENT AND SUBDEPARTMENT
- Definition of Department and Subdepartment
- List of Departments
- List of all University Departments (alphabetic)
- List of All Departments (numeric)
- Search all Departments
V. GRANT AND PROGRAM
- Definition of Grant and Program
- 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
VI. INSTITUTIONAL ACCOUNT
- Definition of Institutional Account
- List 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
- 3500 - 3599 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
- 7500 - 7599 Transfer-out Accounts
- 7600 - 7999 Other Misc Disbursement (available for future use)
- 8000 - 8001 Income/Expense Summary, Cash redistribution
- 8002 - 8099 Unassigned, available for future use
- 8100 - 8100 Appropriation Close Out
- 8101 - 8999 Unassigned, available for future use
- 9000 - 9999 Error Suspense
- Search Institutional Accounts
VII. ORGANIZATIONAL ACCOUNT
VIII. DEPARTMENTAL ACCOUNT
IX. FUNCTION
- Definition of Function
- Function Descriptions (by Function)
- Valid Fund/Function Combinations (by Fund)
X. COST CENTER
- Definition of Cost Center
- Faculty Ranges (by Org Unit)
- Cost Center Faculty (alphabetic)
- 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) (numeric)
- Buildings (Range 0001-0699) (alphabetic)
- 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) (numeric)
- Improvements (Range 0700-0899) (alphabetic)
- Other (range 0900-0999) (numeric)
- Search Improvements
- Valid Land Improvements (IACT 6710) Cost Centers (numeric)
- Valid Infrastructure (IACT 6715) Cost Centers (numeric)