The Chart of Accounts is maintained by the System Administration team here at the University of Texas at Dallas. This includes all of the following chartfield values used to record accounting transactions:

  • Cost Center (8 digits)
    • The Cost Center value is an assigned value that pulls all the other chartfield values together. This value becomes your SpeedType or SpeedChart key that automatically populates valid chartfield values associated with this number when used in the system.
  • Fund (4 digits)
    • The fund group identifies and categorizes the source of funding for a Cost Center. Please refer to Fund Group Definitions for more information.
  • Account (5 digits)
    • An account is a five digit code assigned to each accounting transaction in order to categorize activity for reporting purposes. Please refer to Account Code Definitions or Payroll Budgetary and Expense Accounts for more information.
      • The following query can be used to refer to all available accounts – Navigation: Gemini Financials-> Main Menu-> General Ledger Custom-> CC Queries-> Account Values
  • Function (3 digits)
    • Function codes are expense classifications established to report expenses in financial statements and to categorize expenses for calculating indirect cost reimbursement rates on sponsored projects for Indirect Cost Proposals. Please refer to Function Code Definitions for more information.
  • Department (6 digits)
    • The Department identifies the various internal departmental organizations of the University.
  • Program (5 digits), Project (Up to 15 digits), and Activity (Up to 15 digits)
    • These chartfield values are optional items used in specific circumstances such as with sponsored programs.

Procedures

To begin the process of becoming an external sales unit, please complete the External Sales Application – Cost Center Request form. It must be completed and approved prior to the commencement of any external sales activity. The purpose of this form is to capture the essential information related to the pending business activity with external customers and identify potential risks before the activity begins.

Appendix I – External Sales Accounts Receivable Policy and Procedure 


For more information, please see External Sales.

Procedures

The Service Center procedures require that Service Centers billing rates do not exceed the costs of providing the service in a given fiscal year. Budget Requests for Service Centers should be supported by updated copies of Service Center rate calculation. Below are links to the university procedures (including all attachments) and a blank copy of the “Service Center Rate Study” spreadsheet that should be used to document the rates for each Service Center account.

Procedures

Attachment I – Service Center Allowable Cost Charging Guidelines

Attachment II – Capital Reserve Cost Centers for Service Centers

Attachment III – Equipment and Depreciation

Attachment IV – Useful Life of Assets

Attachment V – Completing the Service Center Study Worksheets

 

For more information, please see Service Centers.