Pacific University
General
Ledger Chart of Accounts
(Go to Budget
Office home page)
INDEX
Account Structure
Account Components
Payroll Object Codes
Budget Pool and Poolee Accounts
Account Structure
The university's General Ledger (G/L) is stored in the
Datatel Financial System. The G/L contains all the accounts of the university
to post financial and budget transactions to. The G/L contains accounts which
use a 13-digit account structure, grouped into major components and sub
components. Financial information can be sorted by each component and sub
component, jointly or separately.
A - BBB - CDEEE - FGGG (where each letter represents
a number)
A = Fund Number (1 digit)
B = Program Number (3 digits)
C = Type of Department or Activity
CDEEE = Department Number (5 digits)
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D
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=
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NACUBO Functional Category (i.e.
Instruction, Academic Support, Student Services, etc.)
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EEE
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=
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Operations, Grants/Contracts, or Endowment
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FGGG = Object Code Number (4 digits)
F = Asset, Liability,
Net Asset, Revenue, and Expense
GGG = To distinguish type of asset, liability,
net asset, revenue, or expense
Account Components
A = Fund Number (1
digit)
There are three primary funds of the University:
Fund #1 = Operating Fund
Fund #2 = Long-term investments (i.e. Endowment funds)
Fund #3 = Plant Fund (i.e. Capital assets, long-term debt, etc.)
B = Program Number
(3 digits)
The Program number is used to identify a Budget Area. There
are 15 major Budget Areas of the University. In some cases, the Program number
is used to categorize students and billing term to bill tuition. The Program
Numbers are:
01x College of Arts &
Sciences (There are additional program numbers
for tuition revenue accounts that are not shown here in the range of 1xx.)
010 College of Arts & Sciences (general)
011 Arts & Sciences Fine Arts Division
012 Arts & Sciences Education Division
013 Arts & Sciences Humanities Division
014 Arts & Sciences Natural Sciences Division
015 Arts & Sciences Social Sciences Division
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020
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College of Education (There
are additional program numbers for tuition revenue accounts that are not
shown here in the range of 2xx.)
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030
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Occupational Therapy Program
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040
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College of Optometry
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050
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Physical Therapy Program
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060
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School of Professional Psychology
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080
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Physician Assistant Program
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900
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President
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91x
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Student Services
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910 Student Services Administration
911 Campus Public Safety (CPS)
912 Health/Counseling Services
913 Support Services
914 Wellness & Res Life
915 Outdoors Services
916 Student Development
917 Residence Halls
918 Orientation
919 PIC
930 University Information Services
940 Academic Affairs
950 Library
96x Finance and Administration
960 Finance & Administration Office
961 University Costs
962 Business Office
963 Human Resources
964 Business Auxiliary Services
965 Facilities
968 University Benefits
98x University Relations Office
980 University Relations Office
981 Development
982 Advancement Services
983 Alumni
984 Public Affairs
99x Enrollment Management
990 Enrollment
Management Office
992 Undergraduate Admissions
993 Graduate Admissions
994 Registrar
995 Financial Aid
996 Institutional Research
CDEEE = Department Number
(5 digits)
The Department Number contains the name of a department or
it can also be the name of a restricted grant or activity. Some examples of
Department names are Business Office, Registrar, Health Services, Arts & Sci Administration, and Physical Therapy Instruction. Some
other Department Names are Baseball Camp, XYZ Grant, and ABC Endowment.
C = Type of Department or Activity
0 = Regular Operations
1 = Auxiliary activity
2 = Agency activity
3 = Independent activity ("IA" code when setting up account)
D = Functional classification of the department
The second digit of the 5-digit number denotes the
functional classification of the department name. For example:
1 = Instruction
2 = Research
3 = Public Service
4 = Academic Support
5 = Clinics
6 = Student Services
7 = Institutional Support
8 = Plant Operation/Maintenance
9 = Scholarships
EEE = Operations, Grant/Contract, or Endowment
000 - 199 = Operations--Board approved budget
200 - 299 = Operations--non-Board budget
300 - 599 = Grant or Contract
600 - 999 = Endowment
Some examples of Department Names are:
01033 Physical Therapy Instruction
05001 Clinic Administration
07030 Business Office
06147 Baseball Camp
02321 XYZ Grant
07645 ABC Endowment
FGGG = Object Code Number
Object Code Number distinguishes type of an account or transaction
(receipt or expenditure). There are many types of Object Code Numbers.
F = Asset, Liability, Net Asset, Revenue, and Expense
1 = Asset
2 = Liability
3 = Net Assets
4 = Revenue
5 = Revenue-temporarily restricted
6 = Revenue-permanently restricted
7 = Expense
GGG = Distinguishes type of Asset, Liability, Net Asset, Revenue, or
Expense
Revenues are grouped by Object Code into 11 main groups.
They are:
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4001; 4016; 4018; 4020 - 4069
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Tuition
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47xx
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Tuition discounts
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4002 - 4015; 4017; 4019; 4070 - 4099
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Fees
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41xx
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Unrestricted contributions
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42xx
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Contracts/Exchanges
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4301
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Investment income--endowment restricted
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4302 - 4303
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Other investment income
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4402; 4404
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Net realized gains (losses) on other investments
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45xx
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Sales of services of clinics
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46xx
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Sales of services of auxiliary enterprises
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48xx
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Other
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Expenses are grouped by Object Code into 4 main groups-Payroll, Other,
Budget Pool, and Capital/Transfers. The Object Code
Ranges are:
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7000 - 7099
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Payroll
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7100 - 7199
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N/A-used for another purpose
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7200 - 7429
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Poolee (grouped
with Budget Pool)
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7430 - 7599
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Other
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7600 - 7699
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Budget Pool (#7601 is departmental Budget
Pool #)
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7700 - 7799
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Capital and Transfers
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7800 - 7899
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Extraordinary Items (grouped with Other;
seldom used)
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7900 - 7939
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Designation of Funds (grouped with Other;
seldom used)
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7940 - 7999
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Benefits (grouped with Other)
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Some examples of Object Codes are:
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4001
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Tuition
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4501
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Sales and Services of Clinics
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5213
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Contributions-temporarily restricted
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7601
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Budget Pool
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7001
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FT Faculty Salary
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7201
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Supplies-office
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7448
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Contractual Services
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7707
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Capital Equipment - items > $1,000 or
more per item
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Payroll Object Codes
The following is a list of the primary payroll
object codes used to pay employees, plus a short description for some object
codes identifying their use. It is important to use the correct codes. Payroll
requests received with the incorrect codes will be changed to the proper code
and the department will be notified.
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7001
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Full-time Faculty Salaries (Monthly, Salary employees)
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7002
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Full-time Administration Salaries (Monthly, Salary employees)
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7003
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Full-time Staff Wages (Semimonthly, Hourly employees)
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7004
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Part-time Faculty Salaries (Faculty which are not full-time or benefit
eligible for Pacific
Univ.)
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7005
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Part-time Administration Salaries
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7006
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Part-time Staff Wages
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7007
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Staff Overtime
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7009
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Additional Payments (Payment in addition to a contract or agreement)
Example: If a faculty member is full-time on
campus, but not in your department, use this object to you would pay him/her
in any additional amounts to his/her regular contract
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7010
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Resident Assistant
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7011
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Interns
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7012
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Short-term Disability Salary
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7014
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Music Lesson Instructor
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7015
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Coach Salary
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7020
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Student Wages - FWS
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7021
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Student Wages - PWS (RSE)
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7022
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Student Wages - Department
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7023
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Student Stipends - Department
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7032
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Moving/Relocation Compensation
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7034
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Sabbaticals
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7035
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Uniform Allowance
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7036
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Temporary Employment
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7037
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Independent Contractors
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7090
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Fringes
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If you have any question on which object code to use, please contact the
Payroll department in Human Resources.
Budget Pool and Poolee Accounts
A Budget Pool account is expense object codes linked to a single budget
account number (umbrella account number A-BBB-CCDDD-7601). The Pool account is
used primarily to determine funds availability. The Budget Pool account, with
object code 7601, contains only budget transactions. The Budget Pool account
should not be used for actual financial transactions. The accounts linked to
the Budget Pool account are called Poolee accounts. Poolee accounts should only have actual financial
transactions. The Poolee accounts should not have any
budget transactions. Funds availability is determined by summing all the Poolee amounts and comparing the total against the
associated Budget Pool account. If the net amount is positive, the positive net
amount is budget funds available. If the net amount is negative, then there is
a budget shortfall (overage) and you need to make a Budget Transfer into the
related Budget Pool account to cover the shortfall (see the Budget
Transfer section of the Budget Operating
Manual (BOM)).
There are some advantages and disadvantages in using the Budget Pool method.
The advantages are not having to budget through Datatel every single account (Poolee accounts) and not having to submit multiple budget
adjustments throughout the year to cover overages. A disadvantage is not being
able to track specific expense Poolee accounts
against your estimates. Another disadvantage is that once an account is set up
as a Poolee account, it is sometimes impossible to unpool the account because of a Datatel glitch in the
system.
Generally, Poolee accounts are those with few to many
small dollar transactions. Some examples of Poolee
object codes are:
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7201
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Supplies-office
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7209
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Minor equipment
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7402
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Postage
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7404
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Telephone/fax
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7411
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Photocopy/outside
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At Pacific, only the Poolee range is pooled.
Again, the Poolee range is 7200 - 7429. No other
object codes are pooled.
This page is maintained by B. Ray.