帐号代码结构

newbb电子平台使用 Oracle e-Business Suite as their 财务管理 System (FMS) and Oracle Business Intelligence (奥比) for financial reporting. A full list of segment values is available in the Segment Lookup page of the 财务查询 Dashboard.

关键术语:

总账: System of record for all financial transactions.

Subledger: stores specific accounting detail and posts in summary to the General Ledger.

会计科目表(COA)结构: Identifies how to account for transactions.

部分: Components of the Chart of Accounts structure, intended to track different information.

价值观: range of numbers defined for each segment.

成本中心: Segment values used together in a transaction (excludes object code).

总账账户结构:

• General Ledger Chart of Accounts Quick Reference Guide: Details the Chart of Accounts segment hierarchy structure and values for each segment
• Chart of Accounts Fundamentals Training Presentation: Overview of the new Chart of Accounts

• 的 实体 segment is a two-digit value that identifies how the transaction is summarized for financial reporting. This segment represents major components of the University that require separate balance sheets and external reporting (Legal Entities, 辅助操作, 等.) such as newbb电子平台 or the OU Foundation.
  • 实体快速参考指南
• 的 Source segment is a six-digit value that identifies how the transaction is funded, 按限制分类. Source values used by Planning Units will generally belong to one of two categories: Unrestricted Operations and Restricted Expendable. It is important to note that restrictions are imposed by external parties like donors or sponsors.
  • 源码快速参考指南
• 的 组织 segment six-digit value that identifies who administers the funds, such as a planning unit or department. 组织 is the lowest level value of the University structure and a department can consist of multiple organizations. 组织 values are unique to each Planning Unit.
  • 组织快速参考指南
• 的 活动 segment is a four-digit value that identifies the internal purpose of the transaction. 这个段是单位定义的, and allows Planning Units to identify internal purposes for spending and associated revenues. 的re is a range of shared values defined at the University level and a range of values available to be determined at the Planning Unit level.
  • 活动快速参考指南
• 的 函数 segment is a two-digit value that identifies the high level spending classification as defined by the government or accounting standards (e.g.教学、研究等.). University expenditures are recorded by a combination of functions established by the National Association of College and University Business Officers (NACUBO) for higher education and Office of Management and 预算 (OMB) Circular A-21. 的 function value is required for each expense transaction on both University and Foundation accounts. 函数 is not a required value for balance sheet and revenue accounts. 的 函数 segment is important and is used in the preparation of various required financial, 监管, 以及与活动相关的报告.
  • 功能快速参考指南
  • 函数 Self-Study training Presentation
• 的 Object segment is a six-digit value that identifies what kind of transaction is taking place and delineates the values by account category for Assets, 负债, 基金余额, 收入, 费用, 和投资转移. It is used to further define the nature of the transaction.
  • 对象快速参考指南
    • 内部费用
    • 投资和资金转移
    • 收入与费用分配
  • 对象查找仪表板
    • 对象查找快速参考指南

补助金的会计架构:

• Grants Chart of Accounts Quick Reference Guide: Details the Chart of Accounts segment hierarchy structure and values for each segment
• 基金会计 Fundamentals Training Presentation: Overview of the new Grants (PROJECT - TASK - AWARD) Chart of Accounts

除上述部分外, the 基金会计 module is a sub-ledger of the General Ledger that summarizes transactions to the General Ledger. 内部奖励, 资本项目 and Sponsored 项目s are tracked in the 基金会计 Module and have a separate accounting structure, known as the 项目 - 任务 - 奖 or PTA, 定义如下.

• 的 项目 segment is a system generated sequential five-digit value that represents a person or scope of work with a single task or multiple tasks. 例子:
  • 教师 项目, Research 项目, Capital Construction
• 的 任务 Segment is a value up to five digits that represents the work breakdown structure for a specific project. It provides a way of organizing expenditures. Each project must have at least one task.
• 的 奖 segment is a seven digit value that represents the source of funding that supports the project, which can be internally funded by departments or funded by external agencies.
• Expenditure type is a 30 digit value (GL object code + Object code description) that represents the type of goods or services being purchased.