Coding Convention
The coding convention of Account, unlike Fund, Organization, and Activity, is much more proscribed.
The first character represents the major classification, Asset, Liabilities, etc.
The second character begins to refine the classifications into sub-classifications such as cash, investments, etc.
The first two characters are equal to the account code's Banner Account Type level 2 code.
The account hierarchy coding structure has limited sight recognition in order to allow a sufficient range of user-defined codes.
1st character of the account code represents the major account classification:
Code |
Definition |
---|---|
Balance Sheet Accounts |
|
1 | Assets |
2 | Liabilities |
3 | Offsets for current year activity on the General Ledger |
4 | Accumulated Fund Balance as of the beginning of the fiscal year. |
Total current Fund Balance is the total of all the balances in the 3's and 4's in the fund |
|
Operating Ledger Accounts |
|
5 | Revenue |
6 | Salaries, Wages and Fringe Benefits charges |
7 | All other expenditures not part of Salaries and wages or transfers |
8 | Transfers in/out |
2nd character of the account code represents the secondary account classification and most often indicates the related line of the external financial statements |
Outline of Natural Classification |
|||
---|---|---|---|
Code | Definition | Code | Definition |
General Ledger | |||
Assets | Liabilities | ||
Current Assets | Current Liabilities | ||
11 |
Cash
|
21 |
Current Liabilities
|
12 |
Investments
|
22 |
Deferred Revenue
|
16 |
Deferred Outflows of Resources
|
26 |
Deferred Inflows of Resources
|
|
|||
Fund Balance | Control Accounts | ||
Code | Definition | Code | Definition |
Prior Year Fund Balances | Dual Ledger Control Accounts | ||
4% |
Accumulated Fund Balances
|
3% |
Control Accounts
|
|
|||
Operating Ledger | |||
Revenues | Expenditures | ||
Code | Definition | Code | Definition |
Revenue Codes | Personnel Expenditures | ||
51 |
Tuition & Fees
|
61 |
Salaries & Wages
|
52 |
Appropriations
|
65 |
Fringe Benefits
|
53 |
Sponsored Programs
|
-------------------- | |
54 |
Gifts
|
Supplies & Expenditures | |
55 |
Endowment-Investment Income
|
71 |
Support
|
56 |
Sales of Ed Activities
|
72 |
Financial Aid / Participant Support
|
57 |
Other Income
|
73 |
Subcontracts
|
58 |
Budgeted Use of Reserves
|
74 |
Capitalizable Plant & Equipment
|
59 |
Auxiliary Revenues
|
76 |
F & A and Internal Allocations
|
|
77 |
Library Acquisitions
|
|
|
78 |
Utilities
|
|
|
79 |
Reserves Budget Only
|
|
|
|||
Transfers | |||
Transfers In (Reported with Revenues) | Transfers Out (Reported with Expenses) | ||
8I | Transfers In | 8O | Transfers Out |
8I0 |
Mandatory Transfers In
|
8O0 |
Mandatory Transfers Out
|
8I1 |
Non-Mandatory Transfers In
|
8O1 |
Non-Mandatory Transfers Out
|
8I2 |
R & R Transfers In
|
8O2 |
R & R Transfers Out
|
8I9 |
Trans In for Benefit related Items
|
8O9 |
Trans Out for Benefit related Items
|
Financial Services is no longer accepting requests for new accounts. If a user believes that a new account is necessary, please contact Francine Ndayisaba, detailing the reason for the new account.
The official version of this information will only be maintained in an on-line web format. Any and all printed copies of this material are dated as of the print date. Please make certain to review the material on-line prior to placing reliance on a dated printed version.
- USNH Financial Services Policies and Procedures
- Introduction
- 01. Audit
- 02. Financial Accounting and Control - Table of Contents
- 02 - 002 Business Officer's Code of Ethics
- 02 - 020 Definition of a Banner Fund
- 02 - 021 USNH Fund Descriptions
- 02 - 022 General Coding Conventions
- 02 - 023 USNH Grant Fund Coding Conventions
- 02 - 024 Banner Fund Matrix
- 02 - 029 Deficit Fund Balances
- 02 - 030 Definition of a Banner Organization (ORGN) Code
- 02 - 031 Organization (ORGN) Level Structure
- 02 - 032 Organization (ORGN) Coding Conventions
- 02 - 036 Definition of a Banner Account (ACCT) Code
- 02 - 039 Account Coding Conventions
- 02 - 043 Inter-fund Transfers - Mandatory
- 02 - 044 Inter-Fund Transfers - Non-Mandatory
- 02 - 045 Definition of an ACTV Code
- 02 - 046 Activity (ACTV) Coding Conventions
- 02 - 048 Definition of Attributes in Banner
- 02 - 049 Coding Conventions for Attribute Types
- 02 - 050 Coding Guidelines for Attribute Values
- 02 - 052 Fund Related Attributes
- 02 - 053 Orgn Related Attributes
- 02 - 054 ACCT Related Attributes
- 02 - 060 Unallowable Costs per Uniform Guidance
- 02 - 065 Allocation of Centrally Funded Costs
- 02 - 070 Creating a New Service Center
- 02 - 071 Establishing a Service Center Billing Rate
- 02 - 072 Creating a New Recharge Center
- 02 - 073 Establish a Recharge Center Rate
- 02 - 210 Adequate Supporting Documentation
- 02-211 Financial Records Retention Periods
- 04. Assets and Liabilities
- 04 - 001 Petty Cash Funds
- 04 - 002 Imprest Checking Accounts
- 04 - 003 Change Funds
- 04 - 004 Preparation of Cash Fund Request
- 04 - 005 Preparation of Petty Cash Voucher
- 04 - 006 Preparation of Petty Cash Replenishment Request
- 04 - 008 Cash Advances (for travel and other purposes)
- 04 - 032 Uncollectible Accounts Receivable
- 04 - 110 Debt Derivatives Policy
- Exhibit A - Acceptable Collateral
- Exhibit B - Glossary of Terms
- 06. Purchasing
- 06 - 007 Competitive Bid Process (RFP)
- 06 - 008 What is a Purchase Order?
- 06 - 014 NAEB Code of Ethics
- 06 - 015 USNH Complaint Policy
- 06 - 020 Glossary/Definitions
- 06 - 021 USNH Tax Exemption
- 06 - 044DEF Definitions for W-9 and Business Classification Checklist
- 06 - 045 Instructions to Complete the USNH Substitute W-9
- 07. Travel
- 07 - 001 Introduction to Travel
- 07 - 002 Website for Travel References
- 07 - 004 Travel Expense Reimbursement
- 07 - 005 Air Travel, Domestic and Foreign
- 07 - 006 Lodging
- 07 - 007 Travel Meals
- 07 - 009 Personal Automobile Expenses
- 07 - 010 Vehicle Rental Expenses
- 07 - 013 Misc. Reimburseable Travel Expenses
- 07 - 13B Travel Policy Cheat Sheet
- 07 - 014 Non-Reimbursable Travel Expenses
- 07 - 015 Non-Employee Travel
- 07 - 117 Travel Pre-Approval/Advance
- 07 - 119 Travel Reimbursement
- 07 - 121 Travel Forms
- 08. Business Expenditures
- 08 - 001 Introduction to Business Expenditures
- 08 - 002 Advertising
- 08 - 003 Alcohol
- 08 - 004: Authorization for Certain Expenditures on Payment Vouchers
- 08 - 005 Portable Communication and Computing Devices
- 08 - 006 Contributions - Charitable and Political
- 08 - 007 Spousal Expenses
- 08 - 008 Awards, Gifts, and Prizes
- 08 - 008T Awards, Prizes, and Gift Table
- 08 - 009 Meals and Entertainment
- 08 - 010 Employee Transition Allowance
- 08 - 011 Honoraria
- 08 - 012 Apparel Benefits
- 08 - 015 Provision of Services to USNH Departments by Existing USNH Employees
- 08 - 016 Student Group Fundraising Activities
- 08 - 115 Lease Agreements
- 08 - 116 Subscription-based IT Agreements
- 09. USNH Purchasing Card Guides
- 09 - 010 USNH PCard Administrators
- 09 - 101 USNH PCard - Introduction
- 09 - 102 USNH PCard Roles and Responsibilities
- 09 - 103 Using a USNH PCard
- 09 - 104 Purchasing Card Violations and Consequences
- 09 - 105 Obtaining a Purchasing Card
- 09 - 108 Vehicle Rental/Insurance via PCard
- 09 - 109 PCard Transaction FOAPAL Corrections
- 09 - 110 Documentation and Record Retention
- 09 - 111 Disputed PCard Purchase Process
- 09 - 112 Lost or Stolen Cards
- 10. Revenue and Cash Receipts
- 11. Property, Plant and Equipment
- 11 - 002 Property and Plant Asset Capitalization
- 11 - 010 Maintaining an Equipment Inventory System
- 11 - 020 Acquisition of Equipment
- 11 - 020P Preparation of Furnished Equipment Form
- 11 - 021 Screening for Existing Equipment
- 11 - 022 Fabricated Equipment
- 11 - 022P Preparation of Fabricated Project Report Form
- 11 - 023 Tagging/Barcoding Equipment
- 11 - 023P Preparation of Off-Campus Location (OCL) Form (USNH-11-023F)
- 11 - 030 Disposal of Surplus Property
- 11 - 040 Inventory of Equipment
- 12. Contracting
- 12 - 001 Policy Statement: Authority to Sign Contracts
- 12 - 002 Contracting and Purchasing Delegations
- 12 - 003 USNH Signature Authority Guidelines
- 12 - 004 USNH Signature Authority Matrix
- 12 - 005 What is a Contract?
- 12 - 006 USNH Purchasing Contract Types
- 12 - 007 Non-Purchasing Contract Types
- 12 - 008 USNH Contract Types and Signature Requirements
- 12 - 009 Contract Review Checklist
- 12 - 010 Contract Guidance and Boilerplate Clauses
- Appendix - Table of Contents