1. What does it mean?

2. Account Number XX – XXXX – XXXXXX Fund – first two digits indicate the funding type – budget or special funds Object – middle four digits indicate the type of account such as revenue or expenses Department (Unit/Balance) – last six digits indicate the department or program

3. Account Number Fund – (most commonly used)Fund – (most commonly used) –Budgeted accounts: 10 - Auxiliary 10 - Auxiliary 11 – Unrestricted 11 – Unrestricted –Special Budgeted accounts: 61 – Capital Project 61 – Capital Project –Special Funding (In the ACTUAL column a negative number is good and a positive number is bad.) 12 - Restricted 12 - Restricted 31 – Endowment 31 – Endowment 62 – Gifts for Capital Projects 62 – Gifts for Capital Projects 92 – Student and other Agency funds 92 – Student and other Agency funds

4. Account Number Objects – (a few examples)Objects – (a few examples) –7570 – Entertainment –7591 – Equipment above $5,000 –7613 – Professional Fees –7710 – Postage –7730 – Prizes and Awards –7860 – Travel –A longer list can be found on the Business Office web page under Department Account Information

5. Account Number Department – Program - Unit/Balance (a few examples)Department – Program - Unit/Balance (a few examples) –160103 – Business Office –222263 – Film Society –231131 – Classics General –607067 – Energy Initiatives

6. Account Number 11-7819-160103 Fund – unrestricted budget account Object – office supplies Department (Unit/Balance) – Business Office

7. Transaction Sources AB – Opening Balance – carry forward balance from previous fiscal year of available (or deficit) fundsAB – Opening Balance – carry forward balance from previous fiscal year of available (or deficit) funds AE – Opening Balance – carry forward of any encumbrances that have not been satisfiedAE – Opening Balance – carry forward of any encumbrances that have not been satisfied BU – Approved budget - end result of budget process started the previous fallBU – Approved budget - end result of budget process started the previous fall

8. Transaction Sources IV – stands for Invoice, this is a charge or credit put on through the billing module (AR)IV – stands for Invoice, this is a charge or credit put on through the billing module (AR) CR – a cash receiptCR – a cash receipt PJ – Purchasing Journal entry – disbursement vouchers, travel reimbursement requests, vendor invoicesPJ – Purchasing Journal entry – disbursement vouchers, travel reimbursement requests, vendor invoices PR – payroll related items which notes the ending of the monthly or bi-weekly period – wages (objects 71xx) or benefits (objects 9xxx)PR – payroll related items which notes the ending of the monthly or bi-weekly period – wages (objects 71xx) or benefits (objects 9xxx)

9. Transaction Sources JE – generated from Transfer Forms submitted by departments – when discussing JEs it is important to mentioned the date along with the reference#JE – generated from Transfer Forms submitted by departments – when discussing JEs it is important to mentioned the date along with the reference# CC – credit card charges for the statement period mentionedCC – credit card charges for the statement period mentioned AT – charges downloaded from the card system which describes location of chargeAT – charges downloaded from the card system which describes location of charge

10. Transaction Sources DB – stands for Dining Billing – charges are a result of services provided by Catering ServicesDB – stands for Dining Billing – charges are a result of services provided by Catering Services FA – awards given out by Financial AidFA – awards given out by Financial Aid FR – stands for Fund Raising - gifts for which the Development Office has officially acknowledgedFR – stands for Fund Raising - gifts for which the Development Office has officially acknowledged PP – stands for Physical Plant – charges generated by special requests made of Facilities ManagementPP – stands for Physical Plant – charges generated by special requests made of Facilities Management

11. Transaction Sources Please review your transactions on a regular basis --- July is too late!