Chart of Accounts. Example of a Chart of Accounts Listing



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Chart of Accounts What is Chart of Accounts? Example of a Chart of Accounts Listing What is Chart of Accounts? The backbone of the PeopleSoft Financial system is the Chart of Accounts. These are the fields and values that provide a common language for classifying an organization s business transactions.

Chartfield String in Peoplesoft Chartfields: In PeopleSoft, ChartFields are the segments that make up the Chart of Accounts and provide it with an overall structure. The ChartFields are defined as integration fields carried by every PeopleSoft system that feed accounting entries to the PeopleSoft General Ledger.

Chartfields Chartfields Department ID (5 characters numeric) Fund (5 characters alphanumeric) Account (6 characters numeric) Program (4 numeric) Class (5 alphanumeric) Project (8 numeric) Chartfield String ChartfieldString = Account + Fund + Department+ Program+ Class+ Project There are six chartfields. Department:The Department ChartField (DeptID) is the segment of the Chart of Accounts that defines academic areas, research units, or administrative offices with an appointed manager, that have programmatic, operational, fiscal and/or budgetary responsibility for a specific set of activities and projects/grants. This ChartField corresponds to the organizational structure identified by each campus. Fund:The Fund ChartField is the segment of the Chart of Accounts that represents the source of money related to financial transactions. Account :The Account ChartField is the segment of the Chart of Accounts that captures the nature of financial transactions as Assets, Liabilities, Fund Equity, Revenues, and Expenditures. It provides the detail breakdown for Balance Sheet and Revenue/Expenditure reporting and is the lowest level of detail required for campus-wide reporting. Program Code:The Program Code ChartField is used to define a set of ongoing general activities for which financial activity needs to be tracked. A Program, unlike a Project, doesnot have start and end date. It is typically an ongoing effort. This ChartField is used to track those activities deemed to be a Program based on reporting needs and/or campus policy. Class:The Class ChartField is the segment of the Chart of Accounts that provides for any special cost reporting needs a division, department or other organizational unit may have that are not metby the campus-wide reporting values defined in the other ChartFields. Project:The Project ChartField is the segment of the Chart of Accounts that identifies a discrete set of activities. The values should be considered a further breakdown of PeopleSoft Account values. Activities associated with this ChartField may span multiple Departments, Funds and/or Accounts. Chartfield String:The Chartfield String is the combination of all the chartfieldsused for classifying financial information in the system.

Differences Between Various Chart Fields Mandatory chartfields Account (6 characters numeric) Fund (5 characters alphanumeric) Department ID (5 characters numeric) Optional chartfields Program (4 numeric) Leave Blank Class (5 alphanumeric) Extension of Account Project (8 numeric) Departmental Financial Management Responsibility: Balancing at Department + Fund + Account level There are different types of chartfields; Mandatory and Optional. The Mandatory chartfields are Account, Fund and Department. Theyare required for all transactions. The optional chartfields are Program, Class and Project. The value for the program chartfield may be assigned centrally by the Budget Operation forcertain on-going activities. Class and Project are assigned by divisions. Divisions are responsible for balancing their funds at the Department, Fund and Account level.

Chartfield Usage Business Rules Chartfield Combination/Division Chart of Accounts Contact your Division s Finance Coordinator The organization s business rules dictate the classification of information usingthe chartfields. This means that there may be rules associated with each chart field. For example, certain chartfield values may only be used with specific values of the other chart fields. This spreadsheet is used as an example to show how the chartfields values can be associated with each other. As an example, the value of account 605001 (General Electricity)can only be used with class 20168 (Utilities and Energy) and Project 55000601 (Utilities Commodities). Each division has a chart of account structure specific to how they want to classify their information in Peoplesoft. To get a complete listing of your division s Chart of Accounts, contact your Division Finance Coordinator.