Chart of accounts

(University staff access only)

Resources for your information:

Item Codes
Cost Centres
How to Code a Tax Invoice
Sub Ledgers:
- PD Fund and Allocation Year
Item Categories
Management Reporting Levels - for Management Reports
Research Funding Category
Internal Transactions - still under completion

Item Codes

Each transaction posted to Finance One must be coded against an item code before it can be input into the system. There have been some item codes deleted and some new codes added as part of the Finance One Re-engineering. It is recommended that if you code transactions that you attend the Sub-Ledgers and Coding Training as part of Finance One Re-engineering.

Revenue and expense item codes

Cost Centres

Cost Centres are contained in Sub–Ledgers. For a list of the Cost Centres that you code transaction to please contact you local Division/Unit Finance Officer who will have a list of all the Cost Centres for your area.

Links - old cost centre mapped to new cost centre listing | complete listing of new cost centres

How to Code a Tax Invoice

When coding revenue or expenses to a Cost Centre majority of Cost Centres take the format of:

AA	NNNNNN	NNNN
Sub Ledger Code	Cost Centre	Item Code

The stamp that is to be used for all sub ledgers (other than Property) is as follows:

These stamps will be available from 19 December 2006 for distribution to existing stamp holders. If you require additional stamps, please email Stella Simionato.

Sub-Ledgers

Each sub-ledger has its own componentry. Please see the list below:

Admin Sub–Ledger

AD - NNNNNN - NNNN

Sub–ledger code - Cost Centre - Item Code

Professional Development Sub–Ledger

(This coding format is an exception)

PD - NN - NN - NNNNNN - NNNN

Sub–ledger code - Fund Type - Year - Staff ID - Item Code

Projects and Grants Sub–Ledger

PG - NNNNNN - NNNN

Sub–ledger code - PQS ID - Item Code

Property Sub–Ledger

(This coding format is an exception)

PR - NNNN - NNN - NNNN

Sub–ledger code - Property Project ID - Infrastructure ID - Item Code

Transnational Sub–Ledger

TN - NNNNNN - NNNN

Sub–ledger code - Intake ID - Item Code

Salary Recharge Sub–Ledger

SR - NNNNNN - NNNN

Sub–ledger code - Employee ID - Item Code

General Ledger Sub–Ledger

(There is no transactions in the general ledger)

(GL) - AA - AAAAAA - AA - NNNN

Sub–ledger code - Entity ID - FinRep4 - Sub LoB - Item Code

Item Categories (ItemCats)

Item Cats are logical groupings of Item Codes and are 5 digit numbers. The numbering ranges of ItemCat Codes are as follows:

Operating Revenue 00000 – 09999
Operating Costs 10000 – 19999
Corporate Items:
- Corporate Income 30000 – 34999
- Corporate Costs 35000 – 39999
Current Assets 50000 – 59999
Non–Current Assets 60000 – 69999
Current Liabilities 70000 – 79999
Non–Current Liabilities 80000 – 89999
Equity 90000 – 99999

Management Reporting Levels (M1 – M4)

Management Reporting Levels – M1 through to M4 – facilitate reporting at various levels of summarisation of Item Codes to meet the particular needs of the report user, be it a Cost Centre Manager, Business Manager, Head of School or PVC.

At Management Reporting Level 1 (M1), information is reported in the most highly summarised manner. In the Income Statement, M1 is classified into Operating Revenue, Operating Costs and Corporate Items. In the Balance Sheet, M1 summarises Assets, Liabilities and Equity. Information is reported in greater levels of detail with each progressive roll out of the Management Reporting levels.

A Management reporting Level can be identified as it is prefixed with MX (X = M–Level) followed by 3 digits for M1 and M2 and 4 digits for M3 and M4. For example, M1 level “Operating Revenue” is M1000 and the Management Level reporting hierarchy for item code 6111 – CGS Base Grant Amount – Advances is:

M1: Operating Revenue (M1000)
	M2: Teaching Revenue (M2010)
		M3: Commonwealth Supported Students (M30100)
			M4: CGS & Other Government Grants (M40125)
				ItemCat: Commonwealth Grants Scheme
					6111 CGS Base Grant Amount - Advances
					6171 CGS - Regional Loading
					6172 CGS - Enabling Loading
					6166 Basic Grant Amount Prior Yr Adj

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