UC IRVINE ADMINISTRATIVE POLICIES & PROCEDURES

UC Accounting Manual

A-115-2, Accounting Codes: General Ledger

1. Location - Location is a one-digit code indicating the unique campus. Either of two location numbers are used for the Irvine campus: 9 or R. The numeric code (9) indicates local campus accounts and the alphabetic code (R) indicates accounts handled at a local campus, but under the control of the Office of the President.

2. Account Number - Account numbers are used in the reporting system to identify appropriations, revenue, expenditures and encumbrances of an operating unit. Account numbers are six-digit numeric codes and are assigned by the Accounting Office. There are three types of account numbers:

a. Balance Sheet - begin with the digit "1"
(see A-115-2, III. Listing of Codes, B.1. Balance Sheet Accounts)

b. Revenue (income) - begin with the digit "2"
(see A-115-2, III. Listing of Codes, B.2. Revenue Accounts)

c. Expenditure - begin with digits "4-9". Current funds expenditure account numbers are within the account range 400000-899999, and Plant funds expenditure account numbers are account numbers beginning with 99XXXX.

1) For current funds expenditure account numbers (400000-899999), the first two digits of the account number identify the general functional classifications of the expenditure. The function codes used are:

40         Instruction and Departmental Research 42         Teaching Hospitals 43         Organized Activities-Educational Departments 44         Organized Research-Institutes, Centers, Labs 45         Organized Research-Institutes, Centers, Labs 48         Organized Research-Contracts 50-59   Research Committee-Grants to Individuals 60         Libraries 61         Extension 62         Public Service (to serve the general public) 64         Maintenance and Operation of Physical Plant 66         General Administration 68         Student Services (Registrar, Counseling, etc.) 72         General Institutional Services (Garage, Storehouse, etc.) 76         Auxiliary Enterprises (Residence Halls, Parking Service, etc.) 77-79   Student Financial Aid (scholarships, fellowships,               prizes, stipends) 80-89   Nonreportable expenditures and budgetary balances               (provisions for contingencies, outside agencies, etc.) 99        Plant construction (capital projects)

2) For plant funds expenditure account numbers (99XXXX), the first digit (9) indicates plant account numbers and the second digit indicates the campus location number (Irvine=9). The last four digits identify the plant project by type.

3. Fund Number - A fund number is a five-digit numeric code that represents a funding source. An account may have more than one funding source (see A-115-2, III. Listing of Codes, C. Account Codes).

4. Project Code - The project code is a six-character alpha-numeric code used to identify a specific project, program, or group of activities to be accounted for by campus units.

5. Financial Class/Sub Object Code - This code is a six-digit numeric code. The Financial System automatically assigns the "financial class" to the balance sheet and revenue accounts. The term "sub object" is used to refer to financial, budgetary or encumbrance entries. (Currently budgetary and encumbrance entries are assigned 0000 for the object code). The sub object is composed of two parts, a two-digit sub and a four-digit object. The sub identifies major expenditure categories, such as salaries (subs 00, 01, 02) or purchases (sub 03), and the object identifies specific expenditures, such as overtime salaries, printing, supplies, etc.

a. Sub Code - Major expenditure categories

00   Salaries - Academic 01   Salaries - Staff 02   General Assistance 03   Supplies and Expenditures 04   Equipment and Facilities 05   Code available for Special Items (non-payroll) 06   Employee Benefits 07   Code available for Special Items (non-payroll) 08   Unallocated Funds (used for appropriations only) 09   Recharge income 9H   Overhead

b. Object Code - Specific expenditures

See UCI Object Codes

6. Source Code - The source code is a six-character code that further identifies an expenditure entry. It is used for several other purposes in addition to expenditure classification.

7. Reference Code - The ten-character alpha-numeric reference code provides additional information about an input transaction, particularly accounts receivable entries and equipment transactions. This code could be a sundry debtor number, a student number, a purchase order number, etc.

8. Type Entry Code - The type entry code identifies the source document from which entries are posted to the General Ledger (such as budget adjustment, University invoice, or check issuance):

Budgetary Entries

11	Operating Budget: Annual appropriation
12	Reappropriation of funds from prior fiscal year
13	Transfer of Funds: Non-permanently budgeted funds input by on-line transfer of funds (TOF)
14	Transfer of Funds: Permanently budgeted funds input by TOF
15	Interlocation Transfer of Funds: numbered and processed at Office of the President

Cash Receipts

34	Cash receipts received by campus cashier

Cash Disbursements

41	Invoice payable
42	Disbursement
43	Check cancellation
44	Cancellation of invoice payable
45	Check adjustment (stop payment)

Accounts Receivable Entries

51	General sundry debtor (University Invoice)
52	Library sundry debtor
55	University Extension sundry debtor
57	Returned check

Journal Entries

50	Financial journals - on-line system for Accounting use only TOEA Financial Journal - Accounting TE50
53	Direct posting, recharge and/or accrual financial journals - on-line system for campus departments doing recharges and/or original entries and/or accruals. TOEC TOED TOEH TOEI TOEP TOER TOES TOEX Direct Posting Journal Accrual EH&S Recharge Approvals Intercampus Journals PALcard Charge Approvals Approved Campus-wide Recharges Bookstore Recharge Approvals Other Recharges TE53 TE53 TE53 TE53 TE53 TE53 TE53 TE53
54	Nonpayroll Transfer of Expense Adjustment / Cost Transfers - on-line system for campus departments to transfer non-payroll financial transactions in expense, income, and balance sheet accounts. TOEB Transfer of Expense Adjustments TE54

Overhead

70	Computer generated overhead

Liens

EN	The setup, increase, or decrease of a specific lien