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The Chart of Accounts can be broken down into the following elements.

  • Funds (6 digit) : Funding Source

    • Budgeted Funds:  Funds that ends with a XXX002 are budget fund. The amount of funds that are allocated is renewed based on budget at the beginning of each year.

    • Non-Budget (Designated) Funds: These funds are funded through various sources and set aside for specific purposes. These funds are usually restricted and can only use for transactions that qualify.

  • Orgs (4 digit): Cost centers

  • Accounts (5 digit): What

    • Revenue (5xxxx)

    • Labor Expense (6xxxx)

    • ID Charge (801xx)

    • Transfers (806xx)

*Accounts 5-7xxxx are used for transactions between the university and non-SPU party.

*Accounts 8xxxx can only be use for transactions within SPU and should not be used with accounts 5-7xxxx unless it is a budget change request (BCR)

  • Activity Code(6 digit): What project is this for

Chart of Account Lookup

Fund

Orgs

Account