General Ledger Accounts
The university's general ledger accounts consist of 14 digits. These digits are divided into four components with some components being further divided into sub-components. Table 1 shows how the account number breaks down into each of the components. Table 2 explains the use of each account component. Table 3 provides descriptions of the four main components.
Table 1
|
11-5-632000-63225
|
|
|
|
FUND |
11 |
Operating |
FUND GROUP |
1
|
Operating & Ancillaries
|
|
|
|
CAUBO |
5 |
Administration & General |
|
|
|
UNIT |
632000
|
Business Office |
SECTOR |
6 |
Admin |
DEPARTMENT |
632 |
Assoc Comptroller |
|
|
|
OBJECT |
63225 |
Office Supplies |
GL CLASS |
6 |
Operating Expenditures |
GL SUBCLASS |
63 |
Operational Supplies & Expense |
CATEGORY |
632 |
Office Expenses |
Table 2
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|
FUND GROUP |
identifies operating, research, endowment, capital and other funds. |
FUND |
within each FUND GROUP there are multiple funds distinguishing between different research grants, capital classes or endowments. |
|
|
CAUBO |
Canadian Association of University Business Officers is an external reporting group. This digit of the G/L corresponds to the reporting requirements of CAUBO. |
|
|
SECTOR |
specifies the unit on campus (ie: Arts, Administration, Physical Plant). |
DEPARTMENT |
each sector is comprised of departments (ie: English, Biology, Athletics). |
UNIT |
each department includes a main unit and possibly sub-units (ie: 642000-Alumni is the main unit of Alumni and 642003-homecoming is a sub-unit). |
|
|
GL CLASS |
differentiates between revenue/expense and asset/liability/equity (ie: 6 = expenditures; 4 = revenues). |
GL SUBCLASS |
further breaks down the GL.CLASS (ie: 61 = travel; 63 = operational supplies & expense). |
CATEGORY |
provides further break down of the GL.SUBCLASS (ie: 613 = travel academic; 632 = office expenses). |
OBJECT |
is the actual type of expense (ie: 61325 = field trips; 63215 meals & entertainment). |
Table 3
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FUND GROUP |
Description |
|
|
CAUBO |
Description |
1 |
Operating & Ancillaries |
|
|
1 |
Academic |
2 |
Capital |
|
|
2 |
Academic |
3 |
Endowment |
|
|
3 |
Library |
4 |
Research |
|
|
4 |
Computing |
5 |
Research |
|
|
5 |
Administration |
6 |
Special Reserves |
|
|
6 |
Physical Plant |
|
|
|
|
7 |
Student Services |
|
|
|
|
|
|
SECTOR |
Description |
|
|
GL CLASS |
Description |
1 |
Faculty of Arts |
|
|
1 |
Assets |
2 |
Faculty of Science |
|
|
2 |
Liabilities |
3 |
Faculty of Prof. Studies |
|
|
3 |
Equity |
4 |
Open Acadia |
|
|
4 |
Revenue |
5 |
Academic Support |
|
|
5 |
Salary & Benefits |
6 |
Administration |
|
|
6 |
Operating Expenditures |
7 |
Student Services |
|
|
7 |
Indirect Expenses |
8 |
Physical Plant |
|
|
8 |
Other Expenditures |
9 |
Library & Ancillaries |
|
|
9 |
Transfers between accounts |