Account Coding Structure
The full account coding structure is a seventeen-digit number set composed of five subsets called FUND, LOCATION, FUNCTION, ACTIVITY, and OBJECT.
Example: 11-0-1-42XXXX-5303524
Subsets |
Justification |
Code |
Description |
Fund |
Where the Funds are From |
11 |
Operating Non-Law |
Location |
Place |
0 |
Seattle/ Main Campus |
Function |
Why |
1 |
Instruction |
Activity |
Who |
42xxxx |
MFA in Arts Leadership |
Object |
What |
5303524 |
Print/Copy - Off Campus |
Definitions
Fund
The fund code consists of two digits, which identify a fund, grant, or project. Examples of these funds are Current Funds, Loan Funds, Auxiliary Enterprises Funds, Endowment Funds, Plant Funds, and Restricted Gift Funds. Below are examples of these funds:
Fund Code |
Description |
1x |
Current Funds |
2x |
Grants & Sponsored Projects |
3x |
Gift Funds |
4x |
Plant Funds |
5x |
Loan Funds |
6x |
Pooled Investments Endowments |
7x |
Non-Pooled Invests Endowments |
8x |
Agency Funds |
9x |
Year-End Closing Adjustments |
11 |
Operating Non-Law |
18 |
Law General Activities |
21 |
Grants - Federal |
31 |
Gift Funds & Donor Restricted |
43 |
Plant- Construction |
Location
The location code consists of one digit. It identifies which Seattle University location the entry pertains to. Although additional locations may be incorporated in the future, the university is currently using only one location:
Code |
Location |
0 |
Seattle/Main Campus |
Function
The function code consists of one digit. It identifies how the funds are used at the university.
Code |
Description |
Summary |
0 |
General |
This function is used for assets, liabilities, net assets, revenues, and transfers - not expenses. |
1 |
Instruction |
Expenses that are direct to the institution’s instructional program, including certificate programs and continuing education. This function also includes research. |
2 |
Academic Support |
Expenses that support the institution's instructional program, such as libraries and academic administration. |
3 |
Student Services |
Expenses that facilitate student participation in the university’s instructional program, such as admissions and enrollment. Also, this function includes expenses whose purpose is to contribute to the student’s well-being and to his or her intellectual, cultural, and social development outside the context of the formal instructional program. |
4 |
Institutional Support |
Expenses for central executive-level activities concerned with management and long-range planning of the entire institution; fiscal operations; information technology services; human resources; and activities concerned with fundraising, alumni, and community relations. |
5 |
Auxiliary Services |
Expenses for activities that furnish goods or services to students, faculty, or staff, in exchange for fees that contribute directly to the support of those activities, such as residence halls. |
6 |
Operation & Maint of Plant |
Expenses that support the operation and maintenance of the institution’s physical plant, such as buildings, grounds, and equipment. |
7 |
Student Aid |
Expenses for scholarships, grants, fellowships, and other aid to facilitate student participation in the institution's academic program. |
If you determine that, based on these descriptions, you'd like to adjust how you are capturing expenses, please contact the controller's office before changing how you record expenses. |
Activity
The activity code consists of six digits. An activity rolls up as a part of a reporting unit. As a result, an activity could refer to reporting units such as: Office of the President, Mailing Services, Controller's Office, Bookstore, School of Education, Mechanical Engineering Department, Provost, Human Resources, Math Department, Philosophy Club, Minority Student Affairs, etc.
Below is a sample list of these organizations:
Code |
Description |
000000 |
General |
021010 |
Office of the President |
181010 |
Facilities Administration |
Object
The object code consists of seven digits which identify what money was spent on. The object code indicates how expenses from your reporting unit, represented by an activity code, were used. This includes items such as salary, travel expense, office supplies, printing expense, rent, telephone expense, equipment, etc. Revenues received can be classified as gift revenue, rental revenue, revenue from the sale of books, tuition revenue, lab fees income, etc. An object code could be used by any reporting unit. In practice, what makes sense for a reporting unit will vary.
The most commonly used object codes can be found in the Chart of Accounts Guide.
Examples of Journal Entries
Journal Entry Example 1: Expense Classification Correction
Donor Relations accidentally attributed expenses related to lighting to the wrong object code. They had selected 5300525 for Prof Services–Other. Recognizing this error, they corrected the expense to be 5700420 for Equipment- Lease/Rental. To do this, they completed a Journal Entry Request Form for $180.02. The reason provided was "Expense classification corrections". The following information illustrates some of the key information to capture:
Debit: |
|
Fund |
Location |
Function |
Activity |
Object |
Code |
11 |
0 |
4 |
26xxxx |
5700420 |
Description |
Operating Non-Law |
Seattle Location |
Academic Support |
Donor Relations |
Equipment-Lease/Rental |
Credit: |
|
Fund |
Location |
Function |
Activity |
Object |
Code |
11 |
0 |
4 |
26xxxx |
500525 |
Description |
Operating Non-Law |
Seattle Location |
Academic Support |
Donor Relations |
Prof Srvs-Other |
Journal Entry Example 2: Activity Classification Correction
For the annual gala, a photographer was hired. This expense was accidentally attributed to the wrong reporting unit because of the activity code selected. The activity code selected was 266010 for Donor Relations. The activity code selected should have been 266020 for Gala. To correct this, they used a Journal Entry Request Form. The reason provided was, "Reclassify photographer for Costco Breakfast from Donor Relations to Gala." The following information illustrates some of the key information in this journal entry example:
Debit: |
|
Fund |
Location |
Function |
Activity |
Object |
Code |
11 |
0 |
4 |
26xxxx |
5300525 |
description |
Operating Non-Law |
Seattle Location |
Academic Support |
GALA |
Prof Srvs-Other |
Credit: |
|
Fund |
Location |
Function |
Activity |
Object |
Code |
11 |
0 |
4 |
26xxxx |
5300525 |
Description |
Operating Non-Law |
Seattle Location |
Academic Support |
Donor Relations |
Prof Srvs-Other |
Examples of Account Coding
Account Coding Example 1: Purchase Requisition
A purchase requisition is a document expressing the need to purchase items. Creating a requisition will be handled in ProcureSU. Once a shopper submits a requisition, a requisitioner must approve and attribute the correct GL code to the item. For the hypothetical example below, Human Resources has selected an approved vendor from the ProcureSU catalog to place an online advertisement for a new position. When submitted through ProcureSU, the requisition will automatically be routed through the appropriate approvals and will generate a PO once complete. In this instance, the requisitioner will be responsible for entering the correct GL code:
|
Fund |
Location |
Function |
Activity |
Object |
Code |
11 |
0 |
4 |
22xxxx |
5304020 |
Description |
Operating Non-Law |
Seattle Location |
Institutional Support |
Office of Human Resources |
Marketing-Online |
If you determine that, based on these descriptions, you'd like to adjust how you are capturing expenses, please contact the controller's office before changing how your record. |
Account Coding Example 2: Reimbursement Form for Travel
A faculty member has been approved to travel to a relevant conference in San Francisco. For reimbursement after their trip, in ProcureSU, the user will select the Reimbursement form and fill in the necessary fields. The requisitioner will then enter the correct coding for the travel expenses. In this instance, the trip was funded by federal grants. The faculty member works in the Seattle location and the function selected for this trip was instruction because it was a research-related trip. The faculty member is a part of the College of Education and is seeking reimbursement for Airfare. The coding for this check request will be 21-0-1-46XXXX-5301005. The expense is charged to:
|
Fund |
Location |
Function |
Activity |
Object |
Code |
21 |
0 |
1 |
46xxxx |
5301005 |
Description |
Grants - Federal |
Seattle Location |
Instruction |
College of Education: Educ GR - General |
Travel Airfare |
If you determine that, based on these descriptions, you'd like to adjust how you are capturing expenses, please contact the controller's office before changing how your record. |
Account Coding Example 3: Reimbursement Form for Non-Travel Food
A staff member has worked with Career Services at Seattle University for 20 years. To celebrate this anniversary, their reporting unit goes out to lunch. For reimbursement, in ProcureSU, the user will select the Reimbursement Form. Once submitted, the requisitioner will be responsible for attributing the correct GL codes. In this example, the fund to use is Non-Law, General Activity. It is for the Seattle location and its function is Academic Support because they help students find jobs. The full GL code for this expense is:
|
Fund |
Location |
Function |
Activity |
Object |
Code |
11 |
0 |
2 |
32xxxx |
5302020 |
Description |
Operating Non-Law |
Seattle Location |
Academic Support |
Career Services |
Meals Non-Travel |
If you determine that, based on these descriptions, you'd like to adjust how you are capturing expenses, please contact the controller's office before changing how your record. |
Examples of Cash Receipts Coding
Generally, all funds received by the university are credited to a revenue account. Revenues can be in the form of gifts, grants, tuition, fees, rentals, bookstore sales, etc. All revenues must be assigned a seventeen digit account code for proper accounting. Funds received as gifts must be forwarded to the University Advancement Office for processing. Funds received from grant agencies must be forwarded to Controller's Office for processing. Funds other than gifts and grants are processed by the department or reporting unit. The department, reporting unit or activity manager must assign a seventeen-digit code to these receipts and forward them to the Controller's Office for further processing.
Cash Receipt Example 1
The School of Business received a check for $2,000.00 from a donor as a gift for the Accounting Department. Since this is a gift, the activity manager must forward the check to the University Advancement Office for account coding and depositing.
Cash Receipt Example 2
The Department of Physics received a check for $3,500.00 as a grant from a government agency. Since this is a grant, the activity manager must forward the check to Controller's Office for account coding and depositing.
Cash Receipt Example 3
The Lemieux Library and Law Library may occasionally receives monies (e.g., library fees) for certain types of services provided to the users. The library will provide the seventeen-digit code on the cash receipt form and bring them to the Controller's Office for deposit. In this instance, the coding should be 11-0-0-30XXXX-4302030. Note that because this is a revenue, the Function should always be "0."
|
Fund |
Location |
Function |
Activity |
Object |
Code |
11 |
0 |
0 |
30xxxx |
4302030 |
Description |
Operating Non-Law |
Seattle Location |
General |
Lemieux Library |
Library Fee Income |
If you determine that, based on these descriptions, you'd like to adjust how you are capturing expenses, please contact the controller's office before changing how your record. |
Cash Receipt Example 4
The School of Education conducts a free workshop called Literacy for Adults. The participants voluntarily give $450.00 to help defray the printing expenses. The amount is not revenue but an offset against printing expenses. The coding for this is 11-0-0-46XXXX-5303503 and write a short description of defrayment for printing expenses. Note that because this is a revenue, the function should always be "0."
|
Fund |
Location |
Function |
Activity |
Object |
Code |
11 |
0 |
0 |
46xxxx |
5303503 |
Description |
Operating Non-Law |
Seattle Location |
General |
College of Education |
Print/Copy-On-Campus |
If you determine that, based on these descriptions, you'd like to adjust how you are capturing expenses, please contact the Controller's Office before changing how your record. |