University General Accounting Jane Patterson Controller’s Office MS124 (775)784-7776 firstname.lastname@example.org Chart of Accounts
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The account number defines the structure and organization of the university accounting system. The chart of accounts structure is set up in order to segregate and classify transactions into groupings.
The fund is the four digit numeric code which defines the source of funds such as where it is coming from and spending rules applicable to the fund.
Three digit numeric code identifying the College or Vice President. This 3 digit code follows the fund in each account number.
Four digit alpha/numeric code identifying the department or project. The combination of Agency & Organization form a unique account structure within the financial system.
Area and organization form a unique code. If account number 1101-102-0028 exists, there will NOT be a 1200-102-0028 account number. 102-0028 is a unique identifier for that specific account number. Grant accounts always start at 0050. All other university accounts range from 0001 to 0049.
Two digit alpha/numeric code identifying the general type of expenditure category.
11 – Professional Salaries 20 – Travel
14 – Classified Salaries 25 – Hosting
16 – Fringe 30 – Operating
Expense Sub Object Codes
Two character alpha/numeric code providing additional detail about the transaction. Required on all university forms for expenditures and deposits at the Cashier’s office.
20 – 01 In-State Travel
20 – 02 Out-of-State Travel
20 – 03 Foreign TravelExpense Object and Sub Object Expense Codes
Revenue Source Codes
Two digit alpha/numeric code identifying the source of the revenue.
68 – Tuition & Fees
78 – Sales & Services
85 – Private Gifts, Grants & Contracts Restricted
Sub Revenue Source Codes
Two character alpha/numeric code providing additional detail about the transaction. Required on all university forms for deposits at the Cashier’s office.
78 – 01 Misc. Sales/Service Rev
78 – 02 Athletic Events
78 – 03 Gate Receipt/Other
Two digit character code identifying the document type
PV – Payment Voucher
JV – Journal Voucher
SC – Purchase Order
Up to an eleven digit alpha/ numeric code assigned to a transaction posted to the financial system. (Number in the upper right corner of the pre-numbered forms in the forms directory on the web).
The combination of Transaction Code and Transaction Number is unique to each transaction in the Advantage financial system and in CAIS.
03 Fund Balance
20 Pre-encumbrance – Purchase Requisition to BCN Purchasing.
21 Encumbrance - Purchase Order or Salary and Fringe encumbrance.
31 Revenue – Except Recharge 39
51 Budget or Budget Revision (Revenue)
AP does not process RX’s, PO’s or PO modifications. Please contact BCN purchasing at 784-6552 or visit their web site http://www.bcn-nshe.org/purchasing/
First ask yourself, am I paying a vendor or an individual?
RFP’s are used for the following when the university pcard is not accepted:
Receipts must contain the following:
The following expenditures will not be reimbursed:
Due to the accountability issue with gift certificates the current policy is that you may neither purchase or be reimbursed for the purchase of gift certificates for the following reasons:
The ONLY exception is gift certificates are allowable for research participants with approval from the Office of Sponsored Projects.
Institutional Memberships, Dues, Licenses & Associations.
Individual Memberships, Dues, Licenses & Associations.
Contact Robert Andrews 784-1203 in AP to set up a Petty Cash Account. Funds are used for small dollar purchases of goods that cannot be purchased on a Pcard.
The Pcard is to be used for small dollar purchases up to $2,000 for external vendors who accept Master Card. Pcard training is provided by Bob Andrews 784-1203.
Request for Payment: To be used for small dollar purchases up to $2,000 if the vendor does not take Master Card. Used to reimburse expenses, request for check and other various payments listed on the RFP form. Does not create and encumbrance on the account.
Internal Purchase Order: Used for internal purchases of goods or services of any amount from other units on campus. For example: Locks Department, IT computer software etc…
Purchase Orders or Purchase Requisitions: Contact BCN Purchasing Department at 784-6552 for additional information or visit their web site at http://www.bcn-nshe.org/purchasing/Use the Purchase Requisition forms to initiate purchases from off campus vendors of anything over $2,000.
All expenditures that are 2,000 or greater require a Purchase Orders (PO). PO’s are used for purchasing goods or services and will create an encumbrance on the account
BPO’s Blanket Purchase Orders: For goods and services that are purchased on a regular, periodic basis. May be used for recurring payments and must be used if the total annual recurring expenditures exceed $10,000.
All goods and services 2,000 and over must go through BCN Purchasing. If you have services rendered without a PO you will need to complete the following steps:
Payroll Expenses: Spending money from object codes 11, 12, 14, 15 also affects object code 16 fringe benefits. For state accounts (1101) fringe is covered from a central fringe pool. For all other state accounts and for non-state accounts, the fringe needs to be paid from the same account number that is being charged the salary.
Visit the Controller’s Office web site http://www.unr.edu/vpaf/controller/controllers-office/indy-contractors.html or contact SJ Yoon at 784-6663. SJ also offers training classes!!!
Visit the Controller’s Office web site at http://www.unr.edu/vpaf/controller/nrat/index.html
Contact SJ Yoon at SJ Yoon at 784-6663 or attend one of her training classes PRIOR to making a commitment to pay any foreign person.
All UNR departments and organizations must be in compliance with the federal rules and regulations and with the UNR NRAT policies and procedures. Contact the Office of International Students and Scholars when hiring any foreign nationals.
It is important the individual have the correct immigration status for the type of payment requested or we may not legally be able to pay the individual under immigration law.
Hosting Documentation/Approval Please review the University Administrative Manual
Hosting Documentation/Approval Cont.
Internal Accounting Forms
Cash Receipt (CR):
Request to Establish/Modify Account:
Internal Purchase Order (IPO):
Journal Voucher (JV): Use the JV form to correct a previously posted non-payroll expenditure or revenue transaction from one account to another. Also used to correct object/sub-object and revenue and sub revenue source codes.
Transfer Voucher (TV): Non-state funds only. The Transfer Voucher form allows you to transfer “cash” from one account to another account. Please note the following restrictions:
Request for Payment (RFP):
Scholarship Request: SJ Yoon (784-6663) provides Scholarship and Award training. All scholarship requests must be approved by the Scholarship Coordinator, Suzanne Bach and the Nonresident Alien Tax Specialist, SJ Yoon.
Scholarship Request continued:
Travel Request: Travel training classes are available through Bob Andrews at 784-1203
Travel Expense Claim:
State of Nevada Sales Tax Exemption Letter: