Chart of Accounts
Capital University’s Chart of Accounts (COA) is a listing of all account numbers in the University’s financial system that allows departments to track revenues and expenses that impact their budgets. It also allows the University to record our assets (e.g. cash, investments, buildings), liabilities (e.g. debt, accounts payable), and net assets. This information is used as the basis for financial reporting and decision making.
Account Number Structure
The COA is a 20 digit chart of account which has 5 components. The components are as follows:
- Fund: 2 digit that identifies the source of funding for your transaction
- Location: 2 digit that identifies the campus incurring the expense. Note there is a forth location identifying general University expenses that cannot be associated to anyone campus.
- Department: 6 digit number identifying your administrative unit.
- Object: 5 digit number that describes the transaction taking place. (e.g. Supplies, travel, salary, etc.)
- Activity: 5 digit number that identifies restricted accounts, projects, student organizations, trips as well as provides for an optional tracking of activities specific to your department.
|10 - Current Operating (Unrestricted)|
|11 - Current Internally Restricted|
|20 - Current - Temporarily Restricted|
|12 - Unexpended Plant Fund|
Reference Guides & Code Descriptions
These resources will assist you in identifying and selecting the various components to build your accounts.
Training & Resources
The following downloadable tools, training video and quick reference guides are designed to improve understanding and make using the new chart of accounts as easy as possible for you.