Account Numbers

The object of this material is to provide an explanation of the account numbering system of Appalachian State University. The statement is arranged to facilitate reference and account number identification as well as to provide a broad explanation of the format and content of the University's Chart of Accounts.

The account coding system:

• Provides uniformity in the coding of accounts throughout the University.
• Provides greater capability for generating financial information for management reports, cost analysis, etc.
• Provides a method to meet the record keeping requirements of the Office of State Budget and granting agencies as well as to generate more meaningful information for improved budget and expenditure reporting.
• Creates a sound base for the University's accounting systems and the development of an effective program utilizing electronic data processing equipment.

The account numbering system used by Appalachian State University is based on the Uniform Chart of Accounts for the Consolidated University of North Carolina. All the constituent institutions of the Consolidated University use this uniform chart as a basis for their accounting systems. It is designed to provide (1) uniformity in reporting the budget and expenditures to the Consolidated Central Administration and the Office of State Budget; and (2) flexibility to fit the particular needs of each institution.

The account numbers appear on all financial reports produced by the automated accounting system and are used on personnel and payroll forms, procurement requests, purchase orders, travel forms, and other documents of a financial or budgetary nature affecting the University accounts. The account numbers provide a means of interpreting and classifying data into an abbreviated and condensed format.

To maintain standard coding of information and avoid unnecessary duplication of numbers and effort, all deletions and additions to the Chart of Accounts must be approved by the Assistant Controller for State Funds.

Information and assistance in the coding of accounting transactions can be obtained by contacting the Controller's Office.

Account Number Format

Each account number in the Chart of Accounts contains 12 digits which are grouped into four principal segments as follows:

XX-X-XXXXX-XXXX

• Object
• 5-Digit Account
• Ledger
• Budget Symbol

Standard meaning has also been assigned to each number within a segment as is explained later.

The segments are arranged in an order that facilitates accounting and financial management within the framework of the State budgetary procedures, as well as other funds administered by the University.

Identification of the proper fund is of primary importance in fund accounting. All fields of information in the account number must be entered in the sequence presented above.

Budget Symbol (XX-x-xxxxx-xxxx)

The two digit Budget Symbol represents a major accounting division or entity at the University. Each State appropriated fund administered through the Office of State Budget has been assigned a separate budget symbol as well as other accounting entities administered on a local or federal basis. A list of budget symbols and their description follows:

Budget symbols 01 - 17 include all of those departments, activities, and programs which receive their support (totally or partially)from the State of North Carolina through appropriations, and which are subject to the Executive Budget Act. It corresponds to Budget Code 16080 as assigned by the Office of State Budget.

Budget Symbol 19 includes the receipt and disbursement of those monies that are considered to be Overhead Receipts and are subject to the Executive Budget Act. It corresponds to Budget Code 26080 as assigned by the Office of State Budget.

Budget Symbols 21 - 26 include those auxiliaries and the administration of those auxiliaries that are operated for the benefit of the students (Food Services, Health Services, Housing Services, and Laundry Services), and which are subject to the Executive Budget Act. It corresponds to Budget Code 56080 as assigned by the Office of State Budget.

These budget symbols include those building projects financed through State Capital Improvement Budgets and are subject to the Executive Budget Act.

This major category of budget symbols includes all monies, or the proceeds of other forms of property received by the University as gifts, devices, or bequests that are neither presumed nor designated to be gifts, devises, or bequests to the Endowment Fund of the University. The budget symbols in this category are:

53 NDEA/NDSL/Perkins

Budget Symbol 53 includes only those activities of the NDEA/NDSL/Perkins Account.

53 Student Loan Fund

Budget Symbol 53 includes only those activities of the Student Loan Fund.

51 Scholarship Fund

Budget Symbol 51 includes only those activities of the Appalachian State University Scholarship Fund.

52 Trust Investment Income

Budget Symbol 52 includes only that income received in this budget symbol and then transferred to the other symbols as specified.

52 Consolidated

This budget symbol includes all money collected and disbursed on behalf of the University's receipt supported academic programs that are properly categorized in one of the other budget symbols.

52 Overseas Study

This budget symbol includes all monies used for activities of the Overseas Study programs.

52 Student Account Charges

This budget symbol includes only those activities in Trust funds for academic departments that have sales and services charged to Student Accounts Receivable and credited to "Due to Other Codes."

55 Federal Contracts and Grants

This major category of budget symbols includes all monies received by the University pursuant to grants from or contracts with the United States Government or an agency or instrumentality thereof. The budget symbols in this category are:

55 Special Grants - NIH

Budget Symbol 55 includes only activities of those grants financed by the National Institute of Health.

55 Federal Special Grants - Not NIH

Budget Symbol 55 includes only activities of those grants financed by the United States Government excluding the National Institute of Health.

55 Work-Study

Budget Symbol 55 is used for money received for Work Study.

55 Supplemental Educational Opportunity Grant (SEOG)

Budget Symbol 55 includes money received for Supplemental Educational Opportunity Grants.

55 National Institute of Health (NIH)

Budget Symbol 55 includes all monies received from and disbursed on behalf of the National Institute of Health.

55 HHS Grants

55 Office of Ed Clearing

56 - 57 Non-Federal Contracts and Grants

This major category of budget symbols includes monies received by the University pursuant to grants from, or contracts with any State agencies, any political subdivision of the State, any other states or nations or political subdivisions thereof or any private entities whereby the University undertakes, subject to terms and conditions specified by the entity providing the monies, to conduct research, training or public service programs or to provide financial aid to students. Currently there is only one budget symbol under this major category:

56 Special Grants

Budget Symbol 56 includes all money received from Special Grants financed from state or local grantors.

57 Special Grants

Budget Symbol 57 includes all money received from Special Grants financed from private grantors.

58 Student Extra-Curricular Activities

Budget Symbol 58 is used for money collected by the University to support extracurricular activities of students of the University.

58 Other Auxiliaries

This major category of budget symbols includes money received from or for the operation of the University for any of its self-supporting auxiliary enterprises, except student auxiliary services for housing, food, health, and laundry. Budget symbols included in this major category are:

59 Campus Center

Budget Symbol 59 includes all activities of the Plemmons Student Union and its associated programs.

59 Central Stores

Budget Symbol 59 includes only those activities of the Appalachian State University Warehouse.

59 Printing

Budget Symbol 59 includes only those activities of the Appalachian State University Printing and Publications located in W. Kerr Scott Hall.

59 Rental Property

Budget Symbol 59 includes only those activities associated with non-student housing rental properties of the University.

59 Center for Continuing Education Support

Budget Symbol 59 includes those non-academic business activities of the University's Center for Continuing Education that were created solely to support the academic endeavors of the Center for Continuing Education.

59 Tuition and Room Advance Special Fund

Budget Symbol 59 includes the receipt of all deposits for tuition and room advances, and the transfer to the appropriate fund.

59 Motor Pool Operation

Budget Symbol 59 includes only those activities of the Appalachian State University Motor Pool.

61 Funds on Deposit

This budget symbol includes all receipts, disbursements and funds on deposit with the University. These funds are not the property of the University.

82 - 85 Non-State Funds

Budget Symbol 82 - 85 includes any University activity which does not use the State Treasury as their point of deposit and expenditure, but has a need to utilize some aspect of Appalachian State University's Purchasing and Cash Disbursements System. This budget symbol was created mainly to allow these activities to use the State's purchasing system.

92 Appalachian State University Foundation, Inc.

This budget symbol includes all funds, receipts, disbursements and equity of the Appalachian State University Foundation, Inc. See Foundation Chart of Accounts for details.

76 University Bookstore

This budget symbol includes the business operations of the University Bookstore.

90 New River Light and Power

Budget Symbol 90 includes only those activities of the New River Light and Power Company.

81 Student P.E. Revenue Fund

Budget Symbol 81 includes only those activities of the Student P.E. Revenue Fund.

94 Endowment Income

Budget Symbol 94 includes only those activities of the Endowment Income Fund.

93 Endowment

Budget Symbol 93 includes only those activities of the Endowment Fund.

98 Investment in Plant Funds - Fixed Assets

Budget Symbol 98 includes University Fixed Assets only.

99 Reserved

77 Appalachian State University Athletics

This budget symbol includes all funds, receipts, disbursements and equity of the Appalachian State University Athletic Association and Appalachian Athletic Camps. See Appalachian State University Athletics Chart of Accounts for details.

Ledger (xx-X-xxxxx-xxxx)

There are two ledgers used in the Accounting System. The General Ledger is the section of the Accounting System and Chart of Accounts in which all balance sheet accounts appear (assets, liabilities, fund balances.) The General Ledger number is 0. The Subsidiary Ledger is the section of the Accounting System and Chart of Accounts in which all the revenue and expenditure accounts are maintained. Subsidiary Ledger numbers are 1 - 9.

Ledgers

0 General Ledger

1 Current Unrestricted State Funds

2 Current Unrestricted Special Funds

3 Proprietary Funds

5 Current Restricted C & G Funds

6 Current Restricted Scholarship Funds

7 Loan & Endowment Funds

8 Plant Fund

9 Agency Funds

Department (xx-x-XXXXX-xxxx)

The Department code identifies the specific University administrative unit (academic department, office, section, division, etc.) responsible for the budget account. Each administrative unit of the University has been assigned a unique department number for this purpose.

Object (xx-x-xxxxx-XXXX)

The Object code element of a budget account number identifies either the type of expenditure for an expense account or the source of revenue for a revenue account.

Expenditure Objects:

Expenditures identify the various natural usages of monies in supporting the diverse programs and operations of the University, and are classified by object class, major object, minor object, and subsidiary object. In this standardized chart of accounts the broadest standard classification of expenditures is by object class, e.g., SUPPLIES. Object Classes are divided into major objects, e.g., Office Supplies. Some major objects are divided into minor objects. Some minor objects are further divided into subsidiary objects. Conversely, subsidiary objects summarize into minor objects, minor objects summarize into major objects, and major objects summarize into object classes. This can be illustrated as follows:

X000 OBJECT CLASS

XX00 Major Object

XXX0 Minor Object

XXXX Subsidiary Object

The expenditure objects extend from the 1000 class object to the 8000 class object. For detailed listing, refer to Appendix Statement 5, Expenditure Object Code Listing, and Appendix Statement 6, Expenditure Object Code Definitions.

Revenue Objects:

Revenues identify the various means of financing the diverse programs and operations of the University, and are classified by major source, minor source, and subsidiary source. The broadest standard classification of revenues by source is the major source, e.g., REGULAR TERM TUITION. Most major sources are divided into minor sources, e.g., Resident Tuition, Regular. Some minor sources are further divided into subsidiary sources. Conversely, subsidiary sources summarize into minor sources, and minor sources summarize into major sources. This can be illustrated as follows:

XXOO MAJOR SOURCE

XXXO Minor Source

XXXX Subsidiary Source

Last modified 04/15/2009 11:10:56 AM by Matt McNaney