Chart of Accounts

Chart of Account Listings

Chart of Account Information: Current Object codes, Source codes, Organization (Department) numbers and abbreviations.

• Department Listing: All current abbreviations as well as the organization number.
• Fund Source Listing: Topeka source codes most frequently used at Kansas State University.
• Program Cost Account (PCA): A listing of Program Cost Account codes (Word document).
• Expense Object Code Listing: A listing of all expenditure object codes for campus department use.
• Revenue Object Code Listing: A listing of all revenue object codes for campus department use

Chart of Account Structure

The General Ledger Account Structure used in the Financial Information System (FIS) is comprised of four component segments:

• Project
• Fund Source
• Organization
• Object Code

Project

The Project segment is ten characters in length.

The first character may be a "G" (Grant Accounts), an "M" (Matching Accounts), an "N" (Non-Grant/Non-Matching accounts), a "C" (Clearing Accounts), or "F" (Foundation Reimbursement).

The second through fourth character contains the Organization (Department) Alpha abbreviation. This is the same 3 character alpha as used for HRIS. An Excel document containing campus Alpha Organization codes is available.

The fifth through tenth characters are free-form, alphanumeric, as determined by the individual department. No special characters or spaces are allowed.

Each project has a single Program Cost Account Code (PCA) associated with it that is used to identify the type of activity. Only one PCA can be used for each project. These PCA codes identify the project by functional classifications outlined by the National Association of College and University Business Administration. Examples include instruction, research, public service, academic support, student services, institutional support, operation and maintenance of plant, scholarships and fellowships, auxiliaries, and independent operations.

A complete list of all Projects is available in FIS Reports under the "KSU COA Project Listing" workbook.

Fund Source

The Fund Source segment is numeric and four characters in length.

Designated by the State, it is a higher level categorization that is defined by the state. For in-depth information regarding fund sources, you may wish to read the fund sources page. A table of the sources frequently used by campus departments is available.

Organization (Department)

The Organization segment is also numeric and is five characters in length.

Organization numbers are the same as the KSU Department number. In order to obtain a department number, approval must be sought through the Budget Office to be designated as an official KSU department.

The same table that has your Organization Alpha abbreviation also has your organization number.

Object Code

The Object segment is alphanumeric and five characters in length.

Used to categorize assets, liabilities, fund balance, revenue, expense, and budget entries.

The first character must be an alpha character and defines type as a(n):

• E (Expense)
• A (Assets)
• R (Revenue)
• L (Liabilities)
• B (Budget)
• F (Fund Balance)