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GENERAL ACCOUNTING

  
Chart of Accounts
 
2008-2009 Cost
Center Input
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Identifier Component of Center Number

Center Identifier

    The identifier digits 7-9 of the center are available when it is necessary to further define the uniqueness of characters 1-6 of the center number. The significance of this component will depend upon the activity and or funding component of the center.

10: Undesignated Operating Centers

    0XXX - Curriculum and Operating Centers
    1XXX - Non-curriculum Programs
    3XXX - Designated Funds Activity
    4XXX - TUH Salary Reimbursement Centers
    5XXX - Non-Curriculum Programs
    6XXX - Technology Fee

14: Faculty Incentive Funds

    0XXX - Grant in Aid
    2XXX - Faculty Startups
    8XXX - Laura Carnell Professorships

16: Return on Recovery

    0XXX - Return on Recovery
    5XXX - Department
    7XXX - Research Incentive Fund

17: Patents

    0XXX - Patent Development
    1XXX - Patent Royalty Sharing

21-23: Restricted Net Asset Centers

    0XXX - Chairs
    1XXX - Awards and Prizes
    2XXX - Scholarships and fellowships
    3XXX - Open
    4XXX - Lectureships / Professorships
    5XXX - Research
    6XXX - Loans
    7XXX - Miscellaneous
    8XXX - Open
    9XXX - Annual Fund

24-49: Grant & Contract Centers

    XXYX - where Y is year of Grant

51-53: Unrestricted Gift Centers

    0XXX - Chairs
    1XXX - Awards and Prizes
    2XXX - Scholarships and fellowships
    3XXX - Open
    4XXX - Lectureships / Professorships
    5XXX - Research
    6XXX - Loans
    7XXX - Miscellaneous
    8XXX - Open
    9XXX - Annual Fund

55: Sponsored Program Centers

    XXXX - Serial

6X: Loan

    XXXX - Serial

7X: Endowment

    0XXX - Chairs
    1XXX - Awards and Prizes
    2XXX - Scholarships and fellowships
    3XXX - Open
    4XXX - Lectureships / Professorships
    5XXX - Research
    6XXX - Loans
    7XXX - Program
    8XXX - Plant
    9XXX - Open

80-83: Unexpended Plant

    XXXX - Serial

85: Debt Related

    3XXX - Debt Service Funds
    4XXX - Debt Reserve Funds
    5XXX - Escrow Funds