Chart of Accounts
The Chart of Accounts is comprised of 6 segments (Business Unit, Fund Code, Department ID, Program ID, Project ID, and Account code). The chart of accounts provides the organizing framework for budgeting, recording, and reporting on al the university financial transactions.
Cost Center
A cost center is made up of the following:
- 4-digit fund code
- 5-digit department code
- 5-digit program code
- 7- digit project code if required
Non-project cost centers are notated with an NA in the project category. Once a cost center is created in PeopleSoft Finance, it generates an assigned speed type that can be used to automatically populate a cost center string.
Business Unit
A business unit defines the campus. The PeopleSoft system uses the State assigned agency numbers as our business units:
- 00730 - University of Houston
- 00759 - UH Clear Lake
- 00784 - UH Downtown
- 00765 - UH Victoria
- 00783 - UH System Administration
- 00797 - UH System Consolidated
UHCL also has additional Business Units to track Purchasing and Voucher activity as well as to identify the Library, Human Resource and Student activity.
- TR759 - Travel
- SC759 - Service Centers
- LB759 - Library
- HR759 - Human Resources
- SA759 - Student Administration
Fund
| Fund Groups | Description | Definition |
|---|---|---|
| 1XXX | Education and General Funds | Funds that are generally state appropriations and statutory tuition. |
| 2XXX | Local - Designated Funds | Funds collected locally for sales and services, designated tuition, student course/class fees, facilities and administrative charges. |
| 3XXX | Auxiliary Funds | Funds collected locally for auxiliary operations (student affairs fees, housing, parking). |
| 4XXX | Restricted Funds | Funds generally restricted by provider for purposes other than sponsored research, includes gifts from sponsors and endowment income. |
| 5XXX | Contracts & Grants | Funds generally restricted by provider for purposes of sponsored research and federal financial aid. |
| 6XXX | Endowment and Loan | Endowment funds are donations made to the university in which only the earnings can be spent (usually in the form of scholarships). Loan funds are funds that may be lent to students, faculty or staff. |
| 7XXX | Plant | Funds used for capital construction projects, capital assets, bond activities. |
| 9XXX | Agency Funds | Moneys held by an institution acting as custodian or fiscal agent. |
Department
A department ID defines the owner department. It is a unique 5-digit code. The first character is "C" for UH Clear Lake and the following four numbers are assigned sequentially. For a listing of all UHCL Departments run PeopleSoft Query: UHCL_DEPARTMENT_LISTING
Program
A program defines the primary functional expenditure classification of the cost center. The expenditure function is related to NACUBO (National Association of College and University Business Office) reporting.
- AXXXX - Instruction
- BXXXX - Research
- CXXXX - Public Service
- DXXXX - Academic Support
- EXXXX - Student Services
- FXXXX - Institutional Support
- GXXXX - Physical Plant
- HXXXX - Scholarships & Fellowships
- IXXXX - Auxiliary Enterprises
For more detailed information see the NACUBO Program Code pdf.
Project
A Project ID is a 7-digit code that uniquely identify a project cost center. UHCL project ID values are classified into two categories:
- CXXXXXX - Grant or Sponsored Project (revenue recognition does not generate)
- GXXXXXX - Grant or Sponsored Project
- PXXXXXX - Capital or Building Project
The project ID chartfield for non-project cost centers is "NA".
Account
An account code is a detailed record that reflects a transaction (s) or business activity. In PeopleSoft it is comprised of a 5 digits, and is used to categorize assets, liabilities, equity, revenue and expense.
| Typical account balances | |||
|---|---|---|---|
| Account Type | Account Code Range | Debit | Credit |
| Assets | 10000 - 19999 | Increase | Decrease |
| Liabilities | 20000 - 29999 | Decrease | Increase |
| Fund Equity | 30000 - 39999 | Decrease | Increase |
| Revenue | 40000 - 49999 | Decrease | Increase |
| Expenses | 50000 - 59999 | Increase | Decrease |