UC IRVINE ADMINISTRATIVE POLICIES AND PROCEDURES

Business and Financial Affairs

Accounting

Sec. 701-01: Guide to Reading General Ledger Account Codes

Responsible Office: Accounting & Fiscal Services
Revised:
November 2002 (reviewed February 2005)

References / Resources

Contact: Manager-Operations, Banking & Student Fees at (949) 824-5686

The University of California's accounting system is an electronic Financial System that produces a General Ledger and related subsidiary reports. Each accounting transaction entered into the system has a numeric code that represents unique information to the UCI campus. The following guide should be used by departments to code transactions. It also facilitates reading all transactions appearing in the Financial System reports, and all on-line sub systems that input to the 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:
    1. Balance Sheet - begin with the digit "1" (see A-115-2, III. Listing of Codes, B.1. Balance Sheet Accounts)
    2. Revenue (income) - begin with the digit "2" (see A-115-2, III. Listing of Codes, B.2. Revenue Accounts)
    3. 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.
    1. 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
    2. 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 Direct Posting Journal TE53
        TOED Accrual TE53
        TOEH EH&S Recharge Approvals TE53
        TOEI Intercampus Journals TE53
        TOEP PALcard Charge Approvals TE53
        TOER Approved Campus-wide Recharges TE53
        TOES Bookstore Recharge Approvals TE53
        TOEX Other Recharges 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