The Chart of Accounts (COA) is a series and combination of codes that translates the University’s business activities into structured financial data. These data are then used for business analysis, financial decision making, and internal & external reporting.
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Funds (6 digit): Funding Source
Budgeted Funds: xxx002, 30200x, or 121001 are budget funds. The amount of funds that are allocated is renewed at the beginning of each fiscal year based on the budget.
Non-Budget (Designated) Funds: These funds are funded through various sources and are set aside for specific purposes. These funds are usually restricted and can only use be used for transactions that qualify.
Orgs (4 digit): Cost Centers
Accounts (5 digit): Nature of Transaction
Revenue (5xxxx)
Labor Expense (6xxxx)
Expenses (7xxxx)
ID Charge (801xx)
Transfers (805xx, 808xx)
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*Accounts 8xxxx can only be use for transactions within SPU and should not be used with accounts 5-7xxxx.
Activity Code (6 digit): Additional Information used to track types of transactions or events.
Index Code: Pre-coded Fund, Organization, Account, Activity Code (FOAA) for maintenance charges (reserved for Facilities use)
Detail Code: Pre-coded FOAA for Scholarship, Tuition, Fee and Room & Board Charges (reserved for OUS, SFS and Registrar use)
If you need to set up a new Scholarship or Fee Charges that needs to be charged to the students' account, please fill out the detail code form below.
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