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Local School AccountingMcAleer Training

31-Digit Account Numbers

• Activity ____ ____ ____ ____

• Fund ____ ____

• Acct Type ____

• Acct Code ____ ____ ____ ____

• Obj Code ____ ____ ____

• Cost Center ____ ____ ____ ____

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Local School AccountingMcAleer Training

31-Digit Account Numbers

• Fund Source ____ ____ ____ ____

• Appr Year ____

• Prog Code ____ ____ ____ ____

• Spec Code ____ ____ ____ ____

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Activity Number

• ____ ____ ____ ____

• This series of 4-digit numbers represent the activity to which transactions are to be recorded

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Fund

• ____ ____

• This series of 2-digit numbers represent the fund that transactions are to be recorded. May be either 12 or 32.

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Account Type

• ____

• This 1 digit number represents the type of account

• 1- asset, 2- liability, 3-fund balance, 4-revenue, 5-expenditure

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Account Code

• ____ ____ ____ ____

• This series of 4-digit numbers represents the type of balance sheet account or the functions of revenues and expenditures.

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Account Code Cont’d

• Examples are:

• Balance sheet:

• 0111 checking, 0112 savings, 0121 investments(CD’s), 0251 accounts payable, 0263 loans payable, 0350 fund balance

• Revenues:

• 7180 concessions, 7260 dues/fees, 9230 transfers in , 7490 other

• Expenditures:

• 1100 instruction, 2310 admin, 3900 maintenance, 4900 concession

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Object code

• ____ ____ ____

• This series of 3-digit numbers represent the type of expenditure. The obj code is ONLY used with expenditure account numbers. Ex. 411, 489, 399, etc.

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Cost Center

• ____ ____ ____ ____

• This series of 4-digit numbers represents your school’s cost center.

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Fund Source

• ____ ____ ____ ____

• This series of 4-digit numbers represent the funding source and correspond with the fund. 7101 is public and 7501 is non-public.

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Appropriation Year

• ____

• This number represents the year for which the transactions recorded pertain. This number will always be ZERO.

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Program Code

• ____ ____ ____ ____

• This series of 4-digit numbers ONLY apply to expenditure account numbers and pertain to the function or account code.

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Program Code Cont’d

• Examples are:• 1200 program code is

used with acct code of 1100 for elem schools. 8230 code used with acct code 2310, 2390. 8390 code used with 3900 acct code. 9700 code used with 9910.

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Special Use Code

• ____ ____ ____ ____

• This series of 4-digit numbers are used to further identify accounts. Example collective instructional purchases use 0011 or 1011.

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THAT’S ALL !!