Colleague Account Numbers
Colleague Account Numbers consist of 15 numbers; the first 10 are the cost center, and the last 5 are the type of revenue or expense.
Account Number Structure:
FUND DIVISION FUNCTION UNIT OBJECT
X XX XX XXXXX XXXXX
Each component of the account number is required to report and track the university's revenue/expense/asset/liabilities in accordance with board and government requirements.
FUND - Indicates level of restriction and whether ending year net assets roll separately to new years.
- 1 Unrestricted
- 2 Designated
- 3 Temporarily Restricted
- 4 Permanently Restricted
DIVISION - Indicates what division or purpose the activity pertains to.
- 00 General
- 01 President's Office
- 02 Academic Affairs
- 03 Student Life
- 04 Advancement
- 05 Finance
- 06 Admissions
- 07 Library
- 08 IT
- 09 Athletics
- 10 Facilities
- 11 Dining
- 12 Bookstore
- 14 NCPR
- 15 Community & Employee Relations
- 16 University Communications
- 50 Endowment
- 60 Deferred Gifts
- 80 Benefits
- 91 Student Activities
FUNCTION - Used for expense transactions to classify the expense category for financial statement reporting purposes.
- 00 General
- 01 Instruction
- 02 Research
- 03 Public Services
- 04 Academic Support
- 05 Student Services
- 06 Institutional Support
- 07 Operation & Maintenance of Plant
- 08 Student Financial Aid
- 09 Auxiliaries
- 89 Capital Projects
- 91 Agency
- 99 Pre-July
UNIT - Used to indicate unique department, gift, endowment, capital project, etc.
- Unit contains 5 characters, the first 3 will indicate the responsible department, i.e. all Biology Units begin 100.
- When viewing accounts on line, Colleague will display unit number and name.
OBJECT - Used to indicate type of revenue, expense, asset or liabilities and the codes are used consistently across all units.
Object contains 5 numbers and the first number indicates type as follows:
- 1 Asset
- 2 Liability
- 3 Net Assets
- 4 Revenue
- 5 Expenses
Click here for a list of object codes