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Chart of Accounts Maintenance

  1. Index Overview

  2. How to Set up, Change, or Remove an Early Index Inactivation Date

  3. How to Create a Subsequent Index (Index Copy)

  4. How to Inactivate an Index

  5. How to Change an Index Title

  6. How to Reactivate an Existing Index

  7. IFIS Document Rule/Types

  8. Current  Balance Sheet,
    Budgetary,
    Expenditure,
    Revenue, and
    Transfer account numbers
    9.  
  9. COA Index Inactivation Form



The elements of the Chart of Accounts (COA, chart) are the basis for the recording, organization, and reporting of financial information. These elements appear on the ledgers, reports and screens of the Integrated Financial Information System (IFIS), Integrated Student Information System (ISIS), and the Payroll/Personnel System (PPS) at UCSD.

The chart codes are: Index, Fund, Organization, Account, Program, Activity, and Location. These codes are used together to describe each UCSD entity. They are referred to as the IFOAPAL:

Index

Index is a seven character code that represents a combination of fund, organization, account (rarely used with index numbers at this time,) program, activity (not currently used), and location (for plant organizations only). In the standard configuration, the first three characters of the index code (index prefix) are alphabetic and in general represent the organization name; the remaining four characters are used to identify each combination of the remaining FOPAL elements.
    Index Number Assignment:
    The initial (master) index number linking a FOPAL combination is established by BFS. Once the initial index is established, additional indexes may be set up at the departmental level. Additional indexes can be used for various purposes, the most common purposes are to separate and budget expenses by individual or sub-unit. Departments can establish indexes online in the IFIS General Accounting Module using the INDEXCPY screen.
    Index Number Inactivation:
    When the activity for which an index number has been assigned is terminated, the number must be canceled. After an index code is canceled it cannot be used for any transaction. It is extremely important that all transactions referencing a given index number have been completed prior to its cancellation. Departments will soon be able to print the COA Index Inactivation form from the Web page. The form should be completed, signed, and submitted to Extramural Funds, mail code 0954, if the fund to which the index is associated is an extramural fund, or to General Accounting, mail code 0953, for all other funds. (Future plans include providing an online IFIS screen to complete the inactivation.)


Fund

Fund is a six character code describing the purpose and source of the funding. Funds are established by the responsible division (General Accounting, Extramural Funds, or Disbursements Division) in BFS when notification of funding is received.



Organization

Organization is a six character code representing a department or operating unit of the University. Organizations are established primarily by General Accounting when notification of an establishment of a new department or office is received.



Account

Account is a six character code that describes a type of expense, transfer, revenue, asset, liability, or funds balance. General Accounting establishes new account codes as required. Typically the requirement for a new account originates from the Office of the President or when a new self-supporting activity is established which will be providing new services. There are eight account types: 
     General Ledger (Balance Sheet) Accounts:


          Asset                 1nnnnn
          Liability             2nnnnn 
          System Control        3nnnnn
          Fund Balance          400000


     Operating Ledger Accounts:


          Revenue (Income)        5nnnnn
          Expenditure             6nnnnn
          Transfer                7nnnnn
          Indirect Expense        8238nn


Program

Program is a six character code representing the functions of the University: instruction, research, public service, academic support, teaching hospitals, student services, institutional support, operation and maintenance of plant, student financial aid, auxiliary enterprises, budgetary provisions, agency funds, and construction in progress. New programs are established by General Accounting as required.


Activity

This code is reserved for possible future use.


Location

This six character code is used to identify plant assets for plant accounting transactions. Location codes are established by General Accounting when a new asset is constructed or acquired.

   
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