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Accounting Structure

Account Codes

An account object code is a four-digit numeric value that defines the specific type of revenue source and/or expenditure within a cost center. The structure of the account object code has been established to be consistent across all cost centers.

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Chart of Accounts

The chart of accounts is the numbering system used by the University's Enterprise Resource Planning (ERP) system, Banner, to record financial transactions.

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Financial Accounting System Overview

The Financial Accounting System (FAS) is an on-line integrated financial accounting system that records, monitors and maintains all accounting and financial transactions of the University except for the University’s subsidiary corporation Academic Properties, Inc. that has a separate accounting system.

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Funds

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