Business Procedures Manual

Fiscal Affairs Division

Section 2 Introduction

(Last Modified on October 20, 2016)

The 中出少妇视频 System of Georgia (中出少妇视频) uses a Standardized Chart of Accounts structure at all institutions. This standardized chart of account structure is designed to allow uniform reporting for the entire system. The standardized chart of accounts was developed to allow classification of revenues and expenditures in accordance with guidelines developed by the National Association of College and 中出少妇视频 Business Officers (NACUBO).

The standardized chart of accounts is comprised of the following Account Number Segments:

  • Fund Group
  • Function Code
  • Funding Source Code
  • Department
  • Project Indicator
  • Account Code
  • Budget Period

These Account Number Segments are not prescribed to be used in any certain order. The accounting software being utilized by the institution will probably determine the order. .*

*Note: Since the majority of the 中出少妇视频 institutions utilize the PeopleSoft Financials software, this manual will also describe the Account Number Segments (chart fields) as they are referenced within PeopleSoft Financials:

  • Fund Group is referenced as 中出少妇视频淔und Group中出少妇视频
  • Function Code is referenced as 中出少妇视频淧rogram Code中出少妇视频
  • Funding Source Code is referenced as 中出少妇视频淐lassification Code中出少妇视频
  • Department is referenced as 中出少妇视频淒epartment中出少妇视频
  • Project Indicator is referenced as 中出少妇视频淧roject ID中出少妇视频
  • Account Code is referenced as 中出少妇视频淎ccount中出少妇视频
  • Budget Period is referenced as 中出少妇视频淏udget Period中出少妇视频

Topics in the section include:

  • Account Coding Scheme
  • Fund Groups
  • Function and Sub-Function (Program) Codes
  • Funding Source (Classification) Codes
  • Departments
  • Project Indicator (Project ID)
  • General Ledger Accounts 中出少妇视频 Balance Sheet Accounts
  • General Ledger Accounts 中出少妇视频 Revenue Accounts
  • General Ledger Accounts 中出少妇视频 Expenditure Accounts
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