This documents provides the historical foundations of the General Ledger account number formulation.
All general ledger accounts consist of eight (8) numbers, with the following breakdown:
See the complete list of General Ledger Accounts List or the SIMBA: View a List of GL Accounts KB article.
1st Digit | 2nd & 3rd Digits | 4th - 8th Digits |
---|---|---|
4 | 10 - Tuition | Detail |
4 | 20 - Student Fees | Detail |
4 | 30 - Governmental Sources | Detail |
4 | 40 - Private Sources | Detail |
4 | 50 - Gifts & Pledges | Detail |
4 | 55 - Recovery of Indirect Costs | Detail |
4 | 60 - Investment | Detail |
4 | 70 - Sales & Services for Educational Activities | Detail |
4 | 80 - Auxiliary & University Services | Detail |
4 | 90 - Other | Detail |
GL Account Number | GL Account Section | GL Account Subsection | SIMBA GL Account/Commitment Item Description |
---|---|---|---|
4xxxxxxx | Revenue | ||
41xxxxxx | Revenue | Tuition | |
42xxxxxx | Revenue | Student Fees | |
43xxxxxx | Revenue | ||
4301xxxx | Revenue | State Appropriations | |
4302xxxx | Revenue | Sponsored Awards | |
4401xxxxx | Revenue | Private Sources | Private Grants |
450xxxxx | Revenue | Gifts & Pledges | |
455xxxxx | Revenue | Government Use/Management Fee | |
46xxxxxx | Revenue | Investment | |
47xxxxxx | Revenue | Sales and Service for Educational Activities | |
48xxxxxx | Revenue | Auxiliary & University Services | |
4801xxxx | Revenue | Auxiliary & University Services | Bryce Jordan Center |
4802xxxx | Revenue | Auxiliary & University Services | Hospitality |
4803xxxx | Revenue | Auxiliary & University Services | Airport |
48031xxx | Revenue | Auxiliary & University Services | General Stores |
48032xxx | Revenue | Auxiliary & University Services | Lion Surplus |
48033xxx | Revenue | Auxiliary & University Services | Office of Central Procurement |
4804xxxx | Revenue | Auxiliary & University Services | Transportation |
4805xxxx | Revenue | Auxiliary & University Services | Multimedia & Print Center |
4806xxxx | Revenue | Auxiliary & University Services | Housing & Food Services |
4807xxxx | Revenue | Auxiliary & University Services | Intercollegiate Athletics |
4811xxxx | Revenue | Auxiliary & University Services | Office of Physical Plant (OPP) |
48121xxx | Revenue | Auxiliary & University Services | Buildings & Grounds |
48122xxx | Revenue | Auxiliary & University Services | Service Garage |
4813xxxx | Revenue | Auxiliary & University Services | OPP Stores |
4814xxxx | Revenue | Auxiliary & University Services | Energy & Engineering |
4815xxxx | Revenue | Auxiliary & University Services | Work Control |
4816xxxx | Revenue | Auxiliary & University Services | Environmental Health & Safety (EHS) |
4817xxxx | Revenue | Auxiliary & University Services | Planning, Design, and Properties |
4818xxxx | Revenue | Auxiliary & University Services | Design and Construction |
49xxxxxx | Revenue | Other |
1st Digit | 2nd Digit | 3rd & 4th Digits | 5th - 7th Digits | 8th Digit |
---|---|---|---|---|
5 | 1 = Personnel | 10, 11, & 15 - Salaries | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 1 = Personnel | 20 - Hourly | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 1 = Personnel | 25 - Other Compensation | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 1 = Personnel | 30 - Overtime & Holiday - Salary | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 1 = Personnel | 35 - Overtime - Hourly | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 1 = Personnel | 40 & 45 - Fringes & Burdening | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 2 = Non-Personnel | Detail | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 3 = Capitalized Expense | Detail | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 4 = Overhead | Detail | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 5 = Business Area Allocations | Detail | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 7 = Clearing Accounts | Detail | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
5 | 9 = Interfund Transfers | Detail | Detail | 0 - Allowable under Uniform Guidance 1 - Unallowable under Uniform Guidance |
General Ledger Number | General Ledger Account Section | General Ledger Subsection | SIMBA General Ledger Sub-subsection |
---|---|---|---|
5xxxxxxx | Expenses | ||
51xxxxxx | Expenses | Personnel | |
511xxxxx | Expenses | Personnel | Salary |
512xxxxx | Expenses | Personnel | Hourly |
5125xxxx | Expenses | Personnel | Other Compensation - One Time Payments |
5130xxxx | Expenses | Personnel | Overtime - Holiday Expense - Salary |
5135xxxx | Expenses | Personnel | Overtime- Hourly |
5140xxxx | Expenses | Personnel | Fringes & Burdening |
5145xxxx | Expenses | Personnel | Authorized Absence |
General Ledger number | General Ledger Account Section | General Ledger Subsection | SIMBA General Ledger Sub-subsection |
---|---|---|---|
52xxxxxx | Expenses | Non-Personnel | |
5203xxxx | Expenses | Non-Personnel | Strategic Communications |
5209xxxx | Expenses | Non-Personnel | Benefits |
5212xxxx | Expenses | Non-Personnel | Central Services |
5221xxxx | Expenses | Non-Personnel | General Office Expenses and Supplies |
5224xxxx | Expenses | Non-Personnel | Cost of Goods Sold |
5227xxxx | Expenses | Non-Personnel | Equipment (Non-Capitalized) |
5228xxxx | Expenses | Non-Personnel | Fabrication Expenses |
5230xxxx | Expenses | Non-Personnel | IT (including non-capitalized IT equipment) |
5233xxxx | Expenses | Non-Personnel | Leases-Rentals |
5236xxxx | Expenses | Non-Personnel | Maintenance-Repairs-OPP Services |
5239xxxx | Expenses | Non-Personnel | Event Costs |
5242xxxx | Expenses | Non-Personnel | Memberships |
5245xxxx | Expenses | Non-Personnel | Participant Support Costs |
5257xxxx | Expenses | Non-Personnel | Royalties, Fees & Use Charges |
5260xxxx | Expenses | Non-Personnel | Services - External |
5261xxxx | Expenses | Non-Personnel | Services - Internal |
5262xxxx | Expenses | Non-Personnel | Service Centers - Departmental Recharge |
5263xxxx | Expenses | Non-Personnel | Service Centers - Core Facility |
5264xxxx | Expenses | Non-Personnel | Service Center - Specialized |
5266xxxx | Expenses | Non-Personnel | Student Aid |
5269xxxx | Expenses | Non-Personnel | Sub-Contracts |
5278xxxx | Expenses | Non-Personnel | Travel & Conferences |
5281xxxx | Expenses | Non-Personnel | Utilities |
5290xxxx | Expenses | Non-Personnel | Construction Contractor Expenses |
5299xxxx | Expenses | Non-Personnel | Asset Settlement |
General Ledger Number | General Ledger Account Section | General Ledger Subsection | SIMBA General Ledger Sub-subsection |
---|---|---|---|
5xxxxxxx | Expenses | ||
53xxxxxx | Expenses | Other - Capitalized | Expenses Capitalized |
5330xxxx | Expenses | Other - Capitalized | Equipment Capitalized |
5340xxxx | Expenses | Other - Capitalized | Equipment Capitalized - IT related |
5350xxxx | Expenses | Other - Capitalized | Land, Building, & Infrastructure |
54xxxxxx | Expenses | Other - Overhead | Expense Overhead |
5410xxxx | Expenses | Other - Overhead | F&A Rate Organized Research |
5420xxxx | Expenses | Other - Overhead | F&A Instruction |
5430xxxx | Expenses | Other - Overhead | ARL non-fee |
5440xxxx | Expenses | Other - Overhead | ARL Fee |
5450xxxx | Expense | Other - Overhead | Other F&A |
55xxxxxx | Expenses | Other - Cost Allocations | Allocation - Internal Seed Grant - Revenue Sharing |
5510xxxx | Expenses | Other - Business Area Cost Allocations | Cost Allocation |
5520xxxx | Expenses | Other - Business Area Cost Allocations | ABS Allocations |
5530xxxx | Expenses | Other - Business Area Cost Allocations | Internal Seed Grant Allocations |
5540xxxx | Expenses | Other - Business Area Cost Allocations | Revenue Sharing |
5550xxxx | Expenses | Other - Business Area Cost Allocations | Burden Adjustments |
5599xxxx | Expenses | Other - Business Area Cost Allocations | Subsidiary |
57xxxxxx | Expenses | Other - Clearing Accounts | Clearing Accounts |
59xxxxxx | Expenses | Other - Interfund Transfers | Interfund Transfers |
NOTE: By definition - Inter-campus means between two campuses and Intra-campus mean within or inside one campus.