Chapter 2. Accounting Services

2.3. Account Classifications and Descriptions

The chart of accounts contained in this section is not intended to be all-inclusive for reporting and/or control purposes within the University. Accounts presented are those main control accounts used; there may be a number of additional accounts subsidiary to these, depending on internal reporting and/or control requirements.

Within the account structure for the University, the first character always represents the fund group to which an account is assigned:

A - General Fund (current year operations)

D - Designated Fund

E - Expendable Restricted Fund

F - Auxiliary Activities Fund (operations under trust agreements)

H - Auxiliary Activities Fund (operations not under trust agreements)

L - Student Loan Fund

P - Plant Fund

S - Agency Fund