Chart of Accounts
The University's financial chart of accounts is maintained by the Business Affairs Office and consists of these elements:
Indexes are shortcuts used to speed up data entry and improve accuracy. They are mapped to unique combinations of chart elements, typically fund, organization, program, and sometimes activity.
Banner page FTMACCI allows you to view FOAPAL (fund, organization, account, program, activity, and location) codes associated with index codes.
For a list of your indexes or organization codes contact Robbin Howard at 6-1115 or email at firstname.lastname@example.org.
Banner page FTMFUND (press F7 key immediately upon opening the form, then press F8).
A fund, the first element of an index’s FOAPAL, is a self-balancing set of accounts with assets, liabilities, and a fund balance. Funds show ownership of cash and fund balance, and are distinguished by their source of revenue. Funds may be restricted or unrestricted and may be specific to one department or shared by many departments. UO has thousands of funds which are grouped into fund types based on similar characteristics. They are hierarchical and roll up from detailed to summary level. Funds are six numeric characters, except grants which are alphanumeric.
Banner page FTVORGN.
An organization, the second element of an index’s FOAPAL, identifies the responsibility or budgetary unit within the UO. Organizations distinguish schools, colleges, divisions, and departments. They are hierarchical with seven levels, reflecting a department’s internal structure and the institution’s organization chart. Organizations define who spends funds and follow lines of authority. Organizations are six numeric characters.
For a list of your indexes or organization codes contact Robbin Howard at 6-1115 or by email at email@example.com
Banner page FTVACCT.
An account code is the third element of the FOAPAL accounting string. Account codes describe the type of activity taking place in a transaction. On the operating ledger the account code indicates the type of revenue, expense, or transfer that is being recorded. On the general ledger, account codes represent assets, liabilities, and fund balance. They are hierarchical, rolling up from detail to summary level and are grouped into account types based on similar characteristics. Account codes are five alphanumeric characters.
The UO Fiscal Policy Manual is an excellent code account code reference.
Banner page FTVPROG.
A program code, the fourth element of the FOAPAL accounting string, specifies the University function that a transaction is related to. Functions include instruction, research, public service, academic support, student services and activities, physical plant operations and maintenance, institutional management and support, financial aid, plant constructions and improvement, and fiduciary management services. A program code may be used across organizational lines. They are hierarchical, rolling up from detail to summary level and are three to six alphanumeric characters.
Banner page FTVACTV.
An activity code is the fifth element of the FOAPAL accounting string and is optional. Activity codes are used to subdivide activities such as tracking multiple projects, appropriations assigned to individual faculty, or cost share on grants and contracts. Activity codes beginning with the letter Y are used to track activity associated with an individual such as faculty ASA expenditures and faculty research. Activity codes are three to six alphanumeric characters and are not hierarchical.
Banner page FTVLOCN.
A location code is the sixth element of the FOAPAL accounting string, its use is optional. Location codes describe specific locations via building and room number. They track the location of fixed assets and the costs related to leases, utilities, and building maintenance & repair. Location codes are hierarchical and roll up from detail to summary level. They are four to six alphanumeric characters.
Commodity codes are a standard classification code for products and services. They are used by Purchasing and Contracting Services to track purchasing trends and to potentially negotiate contracts with suppliers.
All FIS transactions are classified by rule type, which is a code that tells the system how to process the transaction (i.e., 3JV1 is the rule type for ordinary journal voucher transactions).
On some FIS forms, rule type is referred to as rule class, journal type (on journal voucher forms), j type, rule code, or simply, type. Document type is a simpler classification that divides documents into journal voucher, invoice, purchase order, etc.
To see the complete table of rule types (journal type, etc.), you can invoke any form that has a rule type field (rule type, journal type, etc.), and click on it's button for LIST of values. There are approximately 340 rule types. On about 70 rule types, the first character is a number, classifying the general area of the transaction (e.g., budget entry, encumbrance, etc.) The table below lists common rule types, including at least one example of each of the rule type categories classified by numeric first character.
1BPA Budget entry/Permanent Adopted Budget
2ENC Encumbrance, one-sided, doesn't book expense
3JV1 Regular journal voucher/JV Rev/Exp/Trf--UO
4ENC Journal vouchr with encumbrance liq, two-sided
5OB1 Beginning balance/Gen Ledger Beginning Bal
6PPI Interface or Inter-Institutional JV, no encumbrance/Physical Plant Intrfc IV
6IIT Intrfc or Intr-Inst JV w/o enc/Inter-Instit JV
7PPI Intrfc or Inter-Instit JV with encumbr liq/Physical Plant Intrfc JV w/enc liq
8CAI Student accts receivable or Cashier's trans/A/R Charge Only
8MSC Deptmental deposit at Cashier's/A/R Misc Rule
CNNI Cancel Check - Invoice w/o encumb
GRIC Grant - Indirect Cost Charge
ICNI Cancel Invoice without Encumbrance
INNC Credit Memo without Encumbrance
INNI Invoice without Encumbrance
J020 Budget Carry Forward Journal
PORD Establish Purchase Order