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SMU Chart of Accounts
SMU's financial system accumulates and reports financial information to those responsible for administration of University funds. The University's financial accounting system, PeopleSoft Financials for Public Sector, is specifically designed to support the financial management of colleges and universities. In addition to the standard accounting functions of accounts payable, accounts receivable and general ledger, it also performs the specialized functions of fund accounting, encumbrance reporting and grants management. The system maintains a financial data base from which standard reports are produced.
Accumulators known as ChartFields are used to track and report on transactions. The chartfields are Fund, Account, Organization, Project/Grant, Program and Sub-Class. ChartFields are maintained by Financial Systems Support.
Fund
Funds segregate financial information for the purpose of carrying on specific activities and attaining certain objectives in accordance with regulations, restrictions, and limitations. They maintain a self-balancing set of accounts to record cash and other financial resources, together with related liabilities and residual equities or balances.
| Length |
2
characters |
| Type |
Numeric |
| Use |
Distinguish
transactions for traditional fund accounting. Used by Grants &
Contracts to distinguish funding source group. |
| Examples |
10 - Unrestricted Fund
20 - Current Restricted Fund 25 - Plant Fund 30 – Endowment |
| Required |
Yes |
| Quantity |
26 |
Click here to download the complete list of Funds (SMU Community only).
Account
Accounts classify transactions as expenditure, revenue, asset, liability, or equity (fund balance) transactions.
|
Length |
4 characters |
|
Type |
Numeric |
|
Use |
Accumulate
transactions by natural classification |
|
Examples |
Cash Accounts
Receivable Accounts
Payable Tuition
Revenue Supplies
Expense |
|
Required |
Yes |
|
Quantity |
627 |
Click here to download a complete list of Accounts (SMU Community only).
Organization
Organization codes (Orgs) represent a department or discrete operating unit within the university. Budgeting and reporting occur at the Organization level.
|
Length |
6 characters. |
|
Type |
Numeric |
|
Use |
Accumulate
transactions for each individual reporting/budgetary unit |
|
Examples |
College Anthropology Dean of Students Controllers Office |
|
Required |
Yes |
|
Quantity |
5,086 |
To view a list of Orgs for your area, contact your Financial Officer.
Project/Grant
Project/Grant IDs segregate and track grant and project encumbrances, revenues and expenditures.
|
Length |
7 characters |
|
Type |
Alpha-numeric
(alpha character(s) denotes type of grant, or responsible area for
non-grants) |
|
Use |
Accumulate
transactions for particular grants, projects or events (used instead
of subclass when there is a specific start and end date or when payroll
costs will be charged). Also
used to track costs of phases or segments within a larger project. |
|
Examples |
Electrical
Magnets; Dorm
Renovation; President’s
Visit. |
|
Required |
Only for
Grants & Contracts |
|
Quantity |
544 |
To view a list of Projects/Grants for your area, contact your Financial Officer.
Sub-Class
Sub-Class is a flexible accumulator. Sub-Class codes are utilized for a variety of purposes, depending on the situation. For example, sub-classes are used to track individual travel receivables. Individual schools or departments can tailor sub-class for specific reporting needs. However, there are university-wide sub-classes to capture revenues and expenses for specific transaction-types such as University Donations and Training Costs.
|
Length |
5 characters. |
|
Type |
Numeric or
Alpha-numeric |
|
Use |
(1) sub-account
to track individual receivables; (2) sub-account
to further breakdown revenues and expenses; (3) accumulator
for a particular event or type of expense that repeats
from year to year; (4) accumulator
for specific university-wide transaction-types not covered by an Account |
|
Examples |
Travel
Receivables Mock
Court Trial Competition University
Donations |
|
Required |
Only for
Travel Receivable |
|
Quantity |
2,075 |
Click here to view a list of university-wide sub-classes. To view sub-classes for your area, contact your Financial Officer.
Program
Programs are groups of related activities directed toward the accomplishment of sets of identifiable objectives. Program codes are not assigned by a user when inputting a transaction into the system. A system process runs monthly that assigns program codes to transactions based on a set of criteria. Program categories are used for financial and statutory reporting.
|
Length |
5 characters |
|
Type |
Alpha |
|
Use |
System-populated
on revenue and expense lines in the Ledger based on transaction criteria
to provide reporting by functional category |
|
Examples |
INST - Instructional Support ACAD - Academic Support STUD
- Student Services |
|
Required |
Yes (but
not at time of input) |
|
Quantity |
94 |
Click here to download the list of Programs.
Questions? Contact Financial Systems Support
