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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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*Accounts 5xxxx and 7xxxx are used for transactions between the University and external parties (reimbursements & RFPs).

*If Accounts 8xxxx can only be use for transactions within SPU and should not be used with accounts is used, no accounts starting with 5-7xxxx should be impacted.

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  • 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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