1. ?
Account Codes ?
Standard school district fiscal accounting system required by law, uniformly used by all school districts in accordance with generally accepted accounting principles. ? ?

2. Account Code Structure
XXX- X-
XX-
XXXX- XX
Fund
Year
Function
Organization
Program Intent
Local Option
Object
Sub-object
Identifies the fund group and specific fund.
Identifies the fiscal year.
Identifies the purpose.
Identifies the organization.
Identifies the group toward which instruction or service is directed.
Assigned at the local district level.
Identifies the nature or source of an account.
Assigned at the local district level to further describe the transaction.

3. Building Account Codes
Annual budgets are created using account codes utilized in the previous budget year.
A code that did not exist when the current year budget was loaded will need to be created.
To initiate the creation of a new code send an to Business Services identifying the requested code and it’s intended purpose.

4. Practice
Create a code as if you were Justin Elementary School utilizing general operating funds to purchase reading materials for the classroom.
199- 2-
11-
102-
11-
102-
6329- 00

5. Practice
Create a code as if you were Justin Elementary School utilizing general operating funds to purchase reading materials on a CD for the classroom.
199- 2-
11-
102-
11-
102-
6329- 00
6329
This code is used to classify all expenditures/expenses for magazine subscriptions and newspaper subscriptions that are placed in classrooms, offices or libraries whether in print or electronic format. Also included are reference books and other reading materials placed in a classroom or office that are not cataloged and controlled by the library.

6. Practice
Create a code as if you were Granger Elementary School utilizing general operating funds to purchase audio/visual materials on a CD for the classroom.
199- 2-
11-
114-
11-
114-
6399- 00

7. Practice
Create a code as if you were Fine Arts utilizing general operating funds to purchase music supplies for Hatfield Elementary school.
184- 2-
11-
110-
11-
883-
6399- 21

8. Practice
Create a code as if you were Byron Nelson High School utilizing student activity funds for the purchase of event supplies from Party City (a non-bid vendor).
885- 2-
36-
007-
99-
007-
6399- 00

9. Practice
Create a code as if you were Schluter Elementary School utilizing campus activity funds for the transportation of kindergarten students for a fieldtrip.
461- 2-
11-
119-
11-
119-
6494- KG

10. Practice
Create a code as if you were Northwest High School utilizing operating funds for the transportation of UIL Debate student competition in San Antonio.
199- 2-
36-
001-
99-
001-
6412- 16
Paraprofessional Training 09/15/2011

11. What’s Wrong With This PO?