Account Numbers - Overview of Segments, Account Structure

Summary

Account numbers in IC Finance Cloud are 28 digits long, and consist of 10 account segments. This article provides information on each of these segments, and how they are used to define each account number in the General Ledger.

 

Audience

This article is intended for all faculty and staff.

 

Platform

IC Finance Cloud

 

Contents


 

Account Numbers, Segments

Every account in the General Ledger has its own unique 28-digit number, which is separated into 10 segments as shown here:

 

Fig. 1 Example account number shown in the 10-segment format xx.xx.xx.xxx.xxxx.xxxx.xxxxx.xx.xx.xx, made up, respectively, of Fund, Function, Entity, Department, Subcode, Usercode, Project, Intercompany, Future 1, and Future 2 segments.

 

See below for more information on each account segment and its purpose:

 

Fund – Represents the type of account, determines if the account is funded per fiscal year, by grants, endowments, or other types of funds.

Function – Supports higher education reporting requirements published by the American Institute of Certified Public Accountants (AICPA).

Entity – Represents the legal entity associated with the account, implemented to prepare our chart of accounts for potential needs in the future. Currently, all accounts have an Entity value of 01.

Department – Designates the department within the associated area of the College. Financial access is determined by department code; Users are given access to certain departments and have the ability to view any accounts containing those department codes.

Subcode – Defines the account and what types of transactions are associated with it.

Usercode – Can be used to define accounts for specific needs such as yearly programs or events that occur under a particular project. General use accounts have a value of 0000.

Project – Can identify endowments, plant projects, grants, restricted accounts, and other significant campus endeavors. General use accounts have a value of 00000.

Intercompany – System generated – This segment will be automatically populated based on the nature of the underlying transactions. End users do not need to pay attention to the value in this segment. It is used by Financial Services for the purposes of preparing annual financial statements

Future 1 & 2 – System generated – Currently, all accounts have a value of 00 for both of these segments. Established to help prepare the college’s chart of accounts for potential needs in the future.

 

 

List of Commonly Used Expense Subcodes

 

The table below contains a listing of expense subcodes, their names, definitions, and examples of what types of transactions are made using each code. The list does not contain every subcode in the General Ledger, but does contain most operating expense subcodes that are widely available to campus end users. If you are unsure about what subcode to use, please submit a help request using the Services tab above or by emailing financecloudhelp@ithaca.edu.

 

Subcode Name Definition Examples
7170 Cost Of Sales For auxiliary services only (e.g., Campus Store, Mail, Print, Dining, Health Center). Expenses related to goods/materials prepare for resale. Textbooks, T-shirts, Materials used to produce a product(s) for resale, etc.
7172 Food Contractor Dining Services use only. Certain payments to food subcontractors. Food, Paper and Plastic products
7301 Small Equip/Furniture <$2000 Equipment or furniture that is not capitalized which costs less than $2,000.  Excludes computer equipment. Desk chairs, furniture, printer stands, musical instruments
7302 Technology Hardware <$5000 Computers and related peripherals which are not capitalized which when purchased separately would individually cost less than $5,000 Modems, printers, scanners, computers, keyboards, monitors, hard drives, tablets, TVs, and iPads.
7311 Instruct & Lab Supply Supplies Related to coursework and Research Chemicals, glassware, solvents, instruction manuals, items specific to HSHP labs
7319 Office Supplies Regularly replenished supplies that are necessary for office use Toner/ink cartridges, printer paper, staples, pens, notebooks, envelopes, desk items, etc.
7321 Facilities Supplies Supplies used in the routine cleaning and maintenance of building and grounds chemicals, bottles, bathroom supplies, filters, parts for small repairs
7327 Uniforms Linens, uniforms and clothing for department use and athletic events, non-research/non-medical and includes personal protective equipment. Athletic Jersey's, Steel Toe Boots, Mechanic protective clothing, branded clothing that is required for wear at college events (on and off campus)
7329 Software License Purchase Non-Hosted software for which we own the license (one-time license). Non-hosted annual license fees should not be charged here (use 7657). Adobe Acrobat Pro, Visio, including  "Shrink wrapped" software that does not have an annual fee
7333 Athletic Equipment Athletic Equipment Shoulder pads, balls, nets, tape, etc.
7334 Dramatic Productions For Theatre Productions Only. Supplies and materials for theatre productions. Lighting, set-building supplies, costumes, sound, scenery.
7335 Other Supplies Operational supplies not specified in one of the aforementioned subcodes Diploma folders, promotional materials provided for events such as admissions, keys, recognition gifts  for non IC personnel and students purchased from the bookstore, do not put chairs, desks, etc. in this subcode
7336 Fuel Purchases Fuel Purchases to run College Vehicles Diesel and Gasoline
7350 Postage All postage costs Stamps, certified/registered mail fees, FedEx, UPS
7361 Internal Print & Dup All costs associated with jobs performed by the college printing department including composition, typesetting, and binding Postcards, promotional materials, posters, coursework materials, invitations, photocopies, IC View, Duplicating Chargeback expense
7362 External Print & Dup All costs associated with publication jobs performed by external print shops Staples printing, Kinkos, outside vendors.
7411 Instructional Travel All travel expenses related to the non-conference training, seminars and workshops Transportation, accommodations , meals, etc. (with original itemized receipts), includes mileage, rental cars, and gas.
7412 Development Travel All travel expenses related to the Division of Institutional Advancement development travel Transportation, accommodations , meals, etc. (with original itemized receipts), includes mileage, rental cars, and gas.
7413 Conf & Prof Meetings All travel expenses related to IC personnel traveling for Conferences and Meetings Faculty and Staff Development Travel, NACUBO conferences, EACUBO, transportation, accommodations, meals while traveling.
7414 Admissions Travel All travel expenses related to the recruitment of students Transportation, accommodations , meals, etc. (with original itemized receipts), includes mileage, rental cars, and gas.
7415 General Admin Travel Travel that does not fit into one of the other travel subcodes Transportation, accommodations , meals, etc. (with original itemized receipts), includes mileage, rental cars, and gas.
7416 Student Travel All travel expenses related to student programs (non athletic) Transportation, accommodations , meals, etc. (with original itemized receipts), includes mileage, rental cars, and gas.
7418 Research Travel All travel expenses related to a trip undertaken for research purposes only Transportation, accommodations , meals, etc. (with original itemized receipts), includes mileage, rental cars, and gas.
7421 College Car Only costs associated with use of college vehicles  (not rental cars) Fees assessed by Facilities for use of college cars; should not include rental vehicles (use travel subcode).  Vehicles rented for extended periods of time that are not used for Travel should use subcode 7584.
7422 Gasoline Costs for fuel/gas only; during travel for college or with college car Fees assessed by Facilities for fuel in college cars or expenses for fuel while traveling
7430 Athletic Recruiting Travel costs related to Athletic recruiting of potential student athletes Lodging, Meals, Transportation.  Meal passes for on campus visits should not be charged to this account, rather should be charged to 7493 (On Campus Visitor Meal Passes).
7442 Athletic Meals Athletics Only - Meals during travel  
7444 Athletic Lodging Athletics Only - Lodging during travel  
7446 Athletic Transportation Athletics Only - Transportation during travel  
7448 Break Athletic Team Travel Athletics Only - Athletic Team Travel during Breaks i.e. Spring, Summer, & Winter All travel expenses related to traveling during Breaks for Athletic teams.
7461 Rec Travel IC Personnel Out Travel expenses incurred by College employees related to recruiting faculty or staff-user code required in conjunction with this subcode Transportation, accommodations, mileage and tolls.  (with original itemized receipts)
7464 Rec Travel - Candidate In Travel expenses incurred by individuals not employed by the college (prospective faculty or staff)-user code required in conjunction with this subcode Transportation, accommodations, mileage and tolls.  (with original itemized receipts)
7467 Rec Advertising Fees for faculty and staff recruitment advertisements-user code required in conjunction with this subcode Advertisements in media such as newspaper, television, radio or periodical (print or electronic)
7473 Recruiting Meals Food and provision expenses related to recruiting individuals not employed by the college (prospective faculty or staff)-user code required in conjunction with this subcode Food, beverages and other related items purchased for faculty/staff recruitment.
7476 Moving Expenses Freight and travel for an employee and family during relocation-user code required in conjunction with this subcode Transportation of household goods, equipment, books, etc., travel transportation, lodging, meals, expenses within relocation agreement
7479 Rec Legal/Recruiters/Prof svcs Fees and incidental charges for professional, legal and recruiting services-user code required in conjunction with this subcode Lawyers, recruiting firms, labor relations, background checks2
7492 Meals & Entertainment (non-travel) Non event related food & meal purchases, business meetings/engagements (IC personnel accompanying guest(s).) Not to include overtime meals.  Student organization meals, theatre tickets, alumni dinners, food at mandatory student training sessions.
7493 Visitor Meal Passes Meal passes for on campus visitors Admissions Visitor Meals, Athletic Recruitment Meals
7494 Special Events Expenses related to scheduled gatherings on or off campus. To include food & beverages only.  Rental charges and other costs related to the event should not be charged in this subcode unless charges are not itemized on the invoice. College catering charges, Network Nights, alumni receptions, retirement receptions (on campus), employee service recognition, departmental retreats or advances
7502 Stdt Ins Pymts Student Health Insurance payments only Student Health Insurance , International Study Abroad Student Health Insurance
7510 Grants to US Organizations Grants/financial assistance/charitable contributions paid to US organizations.  Payments to Tompkins County Area Development, Hangar Theatre. Generally approved by Deans or higher levels. Permissible for approved non-profit or governmental organizations only.
7511 Internal Mail Processing Mail Charges from Mail Services department Journals submitted by Mail Services/Print Media Services for bulk mailing
7512 Automobile Reimbursement Reimbursement for use of personal vehicle for college business.  This subcode replaces subcode 7423. Non Travel Related Mileage (i.e. local mileage)
7514 Advertising (Non recruiting) All advertising other than employee recruiting Magazine & newspaper advertisements, radio and TV programs, promotional materials
7516 Dues & Memberships Dues or membership fees for college or professional associations or organizations EACUBO, NACUBO, HEUG, ORACLE, SHRMTC, annual accreditation membership, CFA, AAA, AGB
7518 Subscript/Books Periodicals, subscriptions and books Journals and other periodicals; including web and electronic subscription fees, newspapers and magazines. Does not include software subscriptions.
7519 Taxes/Licenses/Permits Non-software related licenses, institutional taxes County and Town land tax, building permits, notary licenses
7521 Laundry Cleaning of linens, clothing, uniforms and other materials. Student laundry rooms Lab clothing and linens, athletics uniforms, patrol officer/public safety uniforms, catering linens, health center linens and clothing/uniforms, all student laundry operations.
7522 Cash Over & Short For retail sales locations only (e.g., Dining, Campus Store). Used for any disparity between the actual amount of cash at hand, and the beginning amount of cash plus the cash receipts for the day.  
7523 M/C-Visa Fees Credit Card Fees Credit Card Fees
7524 Indirect Cost GRANTS ONLY. Manual journal entries prepared by Financial Services department. GRANTS ONLY 
7525 Cost Sharing GRANTS ONLY. Manual journal entries prepared by Financial Services department. GRANTS ONLY 
7526 Overtime Meals Approved meals provided for employees working non-routine overtime Commencement, Facility weather-related overtime
7528 Audio-Visual Conference and Event Services use for chargebacks to departments for audio/visual services. Departmental use for CD/DVD/Film.  
7529 Facilities Provided Services Chargebacks for services provided by Facilities Journals for chargebacks for Facility Services
7531 Chapel Disbursement Allocation for Religious Community  
7561 IC Phone Sys-Reg Departmental Phone Charges Charges to departments created by journal; distributes charges by individual lines
7562 IC Phone Sys - Conf Calls Operator assisted conference calls only Syntella Conferencing, journals from Financial Svcs to charge departments for conference/operator assisted calls.
7563 Home Phone-Reimburse Employee reimbursed expenses for business use of personal phone  
7568 Internet/Cable Services Cost related to internet/broadband/DSL/TV cable services  
7571 Cellular Charges Cost related to cellular services; (including phone and iPad) Phone and iPad charges, 3G/4G charges
7582 Computer Rentals/Leases Cost associated with renting or leasing computers Technology Renewal
7583 Equipment Rentals/Leases Cost associated with renting or leasing equipment  (not computer or transportation equip)  
7584 Transportation Equipt Cost associated with transportation equip rentals/leases (not travel related rental car or college car expenses) Ambulatory services, golf carts for events
7586 Facility Rentals/Leases Cost associated with renting or leasing building/facility For office, warehouse and other space; includes facilities usage fees for conf/meetings
7587 Other Rentals/Leases Cost associated with renting or leasing not otherwise included in other rental subcodes  
7611 R & M Buildings All non capital costs related to repair and maintenance of buildings (including service agreements) Paint, wall hangings/units, overhead bins, mirrors, electrical work, insulation, windows, flooring/tiles, door handles, shelves, supplies and tools for repairs.
7612 R & M Grounds All non capital costs related to repair and maintenance of grounds (including service agreements) Stone, gravel, sand, asphalt patch, road paint.
7613 R & M Equipment All non capital costs related to repair and maintenance of equipment (including service agreements) Printer repair/parts, copier repair/parts, appliance repair/parts, instrument repair/parts, Tech Ops (Comm) parts/repairs, fitness equipment repairs/parts,  athletic equipment repairs,  fire equipment repair and inspections.
7614 R & M Furniture All non capital costs related to repair and maintenance of furniture (including service agreements) Upholstery, fabric, blinds
7615 R & M Vehicles All non capital costs related to repair and maintenance of vehicles (including service agreements) Vehicle repair, hoses, pipes, seals, mufflers, radiators, wheel alignments, brakes
7616 R & M Heating Plants All non capital costs related to repair and maintenance of heating plants (including service agreements) HVAC & Plumbing supplies, refrigeration, boiler repair/supplies, chillers, water heaters.
7617 R & M Vandalism All non capital costs related to repair and maintenance caused by vandalism Upholstery, fire alarm repair or replacement, painting material/labor for signs or walls.
7618 R & M Commun Equipt All non capital costs related to repair and maintenance of communication equipment (including service agreements) Phone cables/adaptors/material for repair or maintenance, public safety communication device maintenance/repair, batteries
7619 R & M Technology All non capital costs related to repair and maintenance of Technology (including service agreements) Server repair and maintenance, Computer repair and maintenance, Switches, Routers
7631 Temporary Help Temporary employment agencies that supply temp personnel at a published hourly/daily rate London Casual Labour, Kelly, Manpower
7632 Entertainers Contractual obligation for professional and instructional services related to entertainers Musicians, dancers or entertainers
7633 Audit Contractual obligation for professional services related to auditors Annual audit fees from external auditors; London audits
7634 Legal Contractual obligation for professional services related to lawyers H1-B visas, legal services, ethics investigations, employment legal services
7636 Consultants Contractual obligation for professional and instructional services related to consultants Educational consulting, database consulting, event management fees, communication/public relations.
7637 Guest Lecturers Fees for guest lecturers and speakers  Expenses paid for by contract for lecturer/speaker; non-employee
7638 Honorariums Honoraria for lecturer or speaker in lieu of stipulated payments for services Payment not required by contract; non-employee (Honorariums should not be paid through gift cards). Payment needs to be generated through AP system.
7640 Accompanists Payment to non IC personnel musicians to accompany faculty and staff Musicians, Non Staff & Faculty Accompianists
7641 Photographers Professional services provided by photographer/videographer Videographers, Photographers
7642 Master/Student Teacher Support Payments to Schools/Institutions for student teacher support Student Teacher support
7644 Other Contracted Svc All professional services that don't fall into the other professional services categories.  OIP Affiliated Student services, ACE (Access to College Ed), Suzuki Institute contracts, Library resource sharing contracts, Longview Shuttle Service, Accreditation reviews, Student Bus Passes, Non Athletic Competition/Entry Fees
7645 Training (Non-travel) Training related professional services; non-travel related Webinars, online courses
7646 External Mail Processing Expenses related to mail processing off-campus FUSE, ICView, Admission's search and President's office mailings
7648 Stipends Research related expenses for participants CSTEM Experiential Learning, Clinicals
7651 Athletic Officials Fees for umpires, referees, game crews, judges, officials.  This subcode replaces subcode 7440.  
7652 Gift Cards and ID Office Additions Cash-equivalent awards given to faculty, staff, or students Gift Cards, ID Express, Bomber Bucks
7656 Hosted Computer Software Support and Licensing  Externally hosted computer contracts (cloud based), websites and software, including fees. This is not meant for software purchases installed locally. 
7657 Non-Hosted (Local) Computer Software Support Service/support for non-hosted software, including annual license fees for software run on Ithaca College servers or machines Oracle, Ellucian, Microsoft Campus Agreement, Microsoft Premier Support Agreement, IPSwitch MOVEit, CBORD2
7658 Prizes & Awards Non-cash-equivalent items given to faculty, staff, or students as prizes or awards Giveaway items such as electronics, shirts, hats, mugs, other IC-branded merchandise
7660 Reimbursed Exp-Prof Travel and incidental expenses for Non-IC personnel. IC student related expenses should be charged elsewhere. Reimbursable travel, lodging, mileage, meals and incidentals.
7751 Room Expenses related to on campus room charges  
7752 Board/Meal Passes Expenses related to board charges Recess Meals, Suzuki Board Plan, RA/RD Board, Summer Music Academy Board. Student recruiting meals should use subcode 7493 (On Campus Visitor Meal Passes)
7753 Living Allowances Room and Board allowances for Resident Directors, Resident Assistants, and other visiting counselors living on campus such as Summer Music Academy  
7783 Tfr plant to unrestricted Transfer actuals from capital (06) fund to unrestricted (01) fund. Manual journal entries only. Move spendable net assets from one fund to another. 
7784 Tfr unrestricted to grant Transfer actuals from unrestricted (01) fund to grant (03) fund. Manual journal entries only. Move spendable net assets from one fund to another.
7786 Tfr restricted to unrestricted Transfer actuals from restricted (02) fund to unrestricted (01) fund. Manual journal entries only. Move spendable net assets from one fund to another.
7787 Tfr restricted to plant Transfer actuals from restricted (02) fund to plant (06) fund. Manual journal entries only. Move spendable net assets from one fund to another.
7788 Tfr unrestricted to restricted Transfer actuals from unrestricted (01) fund to restricted (02) fund. Manual journal entries only. Move spendable net assets from one fund to another.
7789 Intrafund transfer out Transfer actuals from one project + department combination to another project + department combination within the same fund. Manual journal entries only. Move spendable net assets from one project + department to another project + department. Generally used for non-01 funds.

 

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