Account Number

In the Colleague Financial system, an account number consists of major components, which in turn may be divided into sub-pieces.

Our major components for the University’s chart of accounts are the following:

• Fund (source of account)
• Function (purpose of account)
• Unit (who the account belongs to)
• Object (usually a category of revenue or expense)

Counting the underscores, an account number is 25 characters long, but there are very easy ways to look up the account numbers for any given department when processing documents or doing reports.

The major components and sub-pieces in our chart of accounts structure were designed with two main concepts in mind:

• To ease the preparation of various University financial statements
• To offer flexibility to the end-users so they can manage and report on the level of detail they desire

Consider the example below, which represents the account number that translates to: Current Unrestricted, Local Agency, Athletic Fee, Student Services, Intercollegiate Athletics, Auxiliary Services, Events, MBB Road Games, Expense, Travel, Team, Lodging.

(Datatel told us to think of each component as working the way a zip code works for the Postal Service — the farther to the right you go, the more specific and meaningful the account number is.)

Complete account number = 10706_05_713627000_702601

Fund is 5 digits

Meaning of digits	Example
First digit identifies a FUND.GROUP	1 = Current Funds
First two digits identify a FUND.SUB.GROUP	10 = Current Unrestricted
First three digits identify a FUND.SUB.TYPE	107 = Current Unrestricted, Local Agency
All five digits identify a FUND	10706 = Current Unrestricted, Local Agency, Athletic Fee

Function is 2 digits

Meaning of digits	Example
Both digits together identify FUNCTION	05 = Student Services

Unit is 9 digits

Meaning of digits	Example
First three digits identify a DEPARTMENT	713 = Intercoll. Athletics
First four digits identify a SUB.DEPT	7136 = Intercoll. Athletics, Auxiliary Services
First five digits identify a SUB.DEPT.DIVISION	71362 = Intercoll. Athletics, Auxiliary Services, Events
First six digits identify a SUB.UNIT	713627 = Intercoll. Athletics, Auxiliary Services, Events, MBB Road Games
All nine digits together identify a UNIT	713627000 = (Same as previous example)

Object is 6 digits

Meaning of digits	Example
First digit identifies OBJECT.CLASS	7 = Expense
First three digits identify TYPE	702 = Expense, Travel
First four digits identify SUB.TYPE	7026 = Expense, Travel, Team
All six digits together identifies OBJECT	702601 = Expense, Travel, Team, Lodging

Complete account number = 10706_05_713627000_702601

Please note that with this structure it is possible to run reports in a very general or a very detailed manner by specifying to the system which sub-pieces (sub-components) to use when selecting the accounts to be included in the report.

Fund Component Numbers and Descriptions

• 10100 - General Revenue Operating
• 10200 - General Revenue Operating
• 10400 - General Revenue Operating
• 10300 - Capital Dev. Board (CDB)
• 30000 - Cardinal Court/INTO
• 105xx - Service Departments
• 106xx - Bond Revenue
• 107xx - Agency
• 50701 - Custodial
• 115xx - Grants/Restricted

Function Component Numbers and Descriptions

• 01 - Instruction
• 02 - Research
• 03 - Public Service
• 04 - Academic Support
• 05 - Student Services
• 06 - Institutional Support
• 07 - Operation and Maintenance
• 08 - Revenue Bond
• 09 - Staff Benefits
• 10 - Compensated Absences
• 11 - Student Aid
• 99 - No Function Assigned

Object Class Numbers (first digit of the Object code) and Descriptions

• 1 - Assets account
• 2 - Liabilities account
• 3 - Fund Balance account (prior fiscal year's Cash carryover)
• 4 - Revenue account
• 5 - Revenue account
• 6 - Expense account
• 7 - Expense account
• 8 - Expense account
• 9 - Expense account