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

FUND 11 Operating
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

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

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