The Accounting Code Manual (ACM) is designed to be a resource for University of Iowa financial users related to the accounting structure that uses a 42 character Master File Key (MFK), the 10 chartfield elements making up the MFK as well as the 26 character WhoKey (account) used in the UI's General Ledger accounting system.
Account (WhoKey) Closure Guidance - Steps to complete to close an account (WhoKey).
GL Chartfield and WhoKey Maintenance Request Guidelines - Guidelines for the necessary information needed by campus to request new GL Chartfields (Department, Sub-Department, Grant/Program and Cost Center) and WhoKeys to be set up or to modify existing values' descriptions.
Table of Contents
INTRODUCTION
FUND
- Definition of Fund
- List of Current Funds (indexed by fund type)
- Valid Fund/Function Combinations (by Fund)
ORGANIZATIONAL UNIT
DEPARTMENT AND SUBDEPARTMENT
- Definition of Department and Subdepartment
- List of Open Departments and Assigned Range per Org Unit
- Assigned Department Range per Org Unit
- List of all University Departments (alphabetic)
- List of All Departments (numeric)
- Search all Departments
- Search Department-Subdepartment
GRANT AND PROGRAM
- Definition of Grant and Program
- Grant/Program Number Range
- Indicates no Grant or Program
- Grant or contract
- Grant/Contract Alternate Grant Year
- Cost Sharing
- Unassigned
- Organizational Unit/Department Programs
- Building Renewals and Plant Funds
- Central Programs
- Gifts
- Investments
- Search for Grant Program Number
INSTITUTIONAL ACCOUNT
- Definition of Institutional Account
- List of All Institutional Accounts (Indexed by Number)
- Chart of Accounts
- 0001 - 0205 Unassigned, available for future use
- 0206 - 0206 Balance Forward Adjustments
- 0207 - 0999 Unassigned, available for future use
- 1000 - 1499 Current Assets
- 1500 - 1999 Long-term Assets
- 2000 - 2299 Current Liabilities
- 2300 - 2499 Long-term Liabilities
- 2500 - 2999 Fund Balance
- 3000 - 3299 Miscellaneous Additions
- 3300 - 3399 F & A Recoveries
- 3400 - 3499 Non-Revenue Receipts
- 3500 - 3599 Transfer-in Accounts
- 3600 - 3999 Revenue unassigned, available for future use
- 4000 - 4019 State & Other Appropriations Revenue
- 4020 - 4034 Tuition and Fees Revenue
- 4035 - 4099 Grant & Gift Revenue
- 4100 - 4199 Investment Income
- 4200 - 4999 Sales and Services Revenue
- 5000 - 5999 Salaries and Fringe Benefits Expenditures
- 6000 - 6024 Other Expenditures
- 6025 - 6064 Travel and Relocation Expenditures
- 6065 - 6199 Supplies and Other Tangible Items Expenditures
- 6200 - 6299 Services and Repairs Expenditures
- 6300 - 6399 Scholarship and Tuition & Fee Costs
- 6400 - 6499 Fees, Leases and Overhead Costs
- 6500 - 6589 Amortization and Depreciation Expenditures
- 6590 - 6699 Goods Purchased for Resale, Credit Memos & Facilities Management Job Costs
- 6700 - 6999 Capital Expenditures
- 7000 - 7299 Miscellaneous Deductions
- 7300 - 7399 F & A Costs
- 7400 - 7499 Non-Expense Disbursements
- 7500 - 7599 Transfer-out Accounts
- 7600 - 7999 Other Miscellaneous Disbursement (available for future use)
- 8000 - 8000 Income/Expense Summary
- 8001 - 8099 Unassigned, available for future use
- 8100 - 8100 Appropriation Close Out Expenditure
- 8101 - 8999 Unassigned, available for future use
- 9000 - 9999 Payroll Error Suspense Expenditure
- Search Institutional Accounts
- FY17 & FY18 Recent Changes in Institutional Accounts (IACT's) (May 2017)
- FY2016 Changes in Institutional Accounts (IACT's) (July 2015)
- Tuition Support for Grad Students Notice (April 21, 2015)
- New Institutional Accounts (IACTS) to Track IT Equipment & Services (April 1, 2014)
ORGANIZATIONAL ACCOUNT
DEPARTMENTAL ACCOUNT
FUNCTION
- Definition of Function
- Function Descriptions (by Function)
- Valid Fund/Function Combinations (by Fund)
- Function Code Definitions 2/25/2015
COST CENTER
- Definition of Cost Center
- Faculty Ranges (by Org Unit)
- Cost Center Faculty (alphabetic)
- A · B · C · D · E · F · G · H · I · J · K · L · M · N · O · P · Q · R · S · T · U · V · W · X · Y · Z
- Cost Center Faculty by Org Unit
- Org Unit 11 - College of Liberal Arts and Sciences
- Org Unit 12 - College of Business Administration
- Org Unit 13 - College of Dentistry
- Org Unit 14 - College of Education
- Org Unit 15 - College of Engineering
- Org Unit 16 - College of Law
- Org Unit 17 - Carver College of Medicine
- Org Unit 18 - College of Nursing
- Org Unit 19 - College of Pharmacy
- Org Unit 20 - College of Public Health
- Search Cost Center Faculty
- Buildings (range 0001-0699) (numeric)
- Buildings (Range 0001-0699) (alphabetic)
- A · B · C · D · E · F · G · H · I · J · K · L · M · N · O · P · Q · R · S · T · U · V · W · X · Y · Z
- Search Buildings
- Improvements (range 0700-0899) (numeric)
- Improvements (Range 0700-0899) (alphabetic)
- Other (range 0900-0999) (numeric)
- Search Improvements
BUDGET REFERENCE FIELD