Account Structure
Sections
Account Structure
An account is made up of six digits, whereby the first digit identifies the account as a general ledger or subsidiary ledger account. The object code is made up of four digits and describes the type of expenditure or revenue. The ten-digit account number combines a six-digit account with a four-digit object code.
Example:
3 - 16122 - 42XX
The 3 identifies the account as a general ledger, the next 5 digits comprise the account number, and the last 4 digits describe the expenditure/revenue.
Ledger Codes
| Ledger | Assignment |
|---|---|
| 0 | General Ledger |
| 1 | E&G - Income (State Funds) |
| 2 | E&G - Expenditures (State Funds) |
| 3 | Designated/Service Accounts |
| 4 | Auxiliary Enterprises |
| 5 | Current Restricted - Gifts, Endowment Income, Scholarships |
| 6 | Current Restricted - Contracts & Grants |
| 7 | Plant Funds |
| 8 | Unassigned |
| 9 | Agency Funds |
Account Mapping & Subcode Structure
SL/GL Relations
Last Updated: August 17, 2012
