University Accounting
Accounting Terminology
Fund - A three digit code which identifies the source of funding. (previously referred to as Appropriation)
Program - Institutional Business Activity Code - A two digit code which defines the purpose of the account/funding. (previously referred to as IBAC)
DeptID - A six character code which identifies the unit, division, department, and sub-department code for budget and financial activity. UW-Eau Claire is unit C - for example, C024010 is UWEC University Accounting. (previously referred to as UDDS)
SFS Funding String - the funding string that is used in PeopleSoft Shared Financial System - it is comprised of the Fund-Program-DeptID.
GPR - General Purpose Revenue - Funding authority derived from the State's General Fund.
GPO - General Program Operations - The pool of four fund sources including GPR, Tuition/Fees, Federal Indirect Cost Reimbursement, and General Operating Receipts.
Program Revenue - Funds generated locally as a result of institutional programming activity e.g. participant fees and user charges.
Encumbrance - An administrative reservation of funds. The accounting record of an obligation to pay for goods or services ordered.
Encumbrance Liquidation - The reduction of an encumbered amount caused by payment of an invoice. Encumbrance amounts may also be changed/cancelled if a purchase order is changed/cancelled.
Allocation - The accounting entry of budget authority to a particular account and expenditure category.
Allocation Adjustment - Budget authority adjustments which occur during the fiscal year (as compared to initial/original allocation).
Expenditure - The payment for goods or services.
Revenue - Dollars collected and deposited.
Account - A four digit code used for each transaction which categorizes, defines, and identifies the nature of the expense, revenue, encumbrance, or budget entry. (previously referred to as Object Class Code)
| COMMON APPROPRIATION NUMBERS/DEFINITIONS | |
| 100 | Non-Appropriated Revenue |
| 102 | General Program Operations-University Cluster |
| 104 | General Program Operations-Extension Programs |
| 105 | UW-Facilities Maintenance |
| 106 | General Program Operations-System Wide |
| 107 | Student Aid |
| 109 | Utilities and Heating |
| 110 | Debt Service - Principal & Interest |
| 114 | Laboratories |
| 115 | Educational Technology |
| 118 | Industrial & Economic Development Research |
| 119 | Distinguished Professorships |
| 123 | Auxiliary Debt Service |
| 128 | Auxiliary Enterprises |
| 129 | Stores |
| 131 | Academic Student Fees |
| 132 | Extension Non-Credit Program Receipts |
| 133 | Gifts and Donations General (Includes Contracts) |
| 134 | Gifts-Institutional Student Loan Funds |
| 136 | Other Operating Receipts |
| 144 | Federal Aid-Special Projects |
| 145 | Federal Aid-Work Study |
| 146 | Federal Aid-Supplementary Education Opportunity Grants |
| 147 | Federal Aid-Perkins Student Loans |
| 148 | Federal Aid-Pell Grants |
| 149 | Federal Aid-Ford Direct Loans |
| 150 | Federal Indirect Cost Reimbursement |
| 151 | Federal Aid-Nursing Loans-Undergraduate |
| 161 | Endowment Trust Fund Income |
| 173 | Study Abroad Grants |
| 175 | Wisconsin Act 228 Student Aid |
| 177 | Schools of Business (MBA Program Support) |
| 182 | Distinguished Professorships-Matching |
| 184 | License Plate Scholarship Program |
| 402 | Minority and Disadvantaged Programs |
| 403 | Advanced Opportunity Program |
| 405 | Minority Teacher Loans |
| 406 | Ben Lawton Minority Undergraduate Retention Grants |
| 960 | Contingent Fund |
| 966 | Advance Academic Fees |
| 990 | Revenue Clearing |
| 991 | Travel Advances |
| 999 | Insurance Losses |
| INSTITUTIONAL BUSINESS ACTIVITY CODES | |
| 00 | Student Services |
| 01 | Institutional Support |
| 02 | Instruction |
| 04 | Research |
| 05 | Public Service |
| 06 | Academic Support |
| 07 | Operation and Maintenance of Physical Plant |
| 08 | Auxiliary Enterprises |
| 09 | Financial Aid |
