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ACCOUNTING CODES: General Ledger

ACCOUNTING CODES: General Ledger A-115-2 ACCOUNTING MANUAL Page 1 TL 101 6/30/10 ACCOUNTING CODES: General Ledger Contents Page I. Introduction 3 II. Assignment and Use of Codes 5 A. Location Codes 5 B. Specific Account Codes 6 1. Balance Sheet Accounts 6 2. Revenue Accounts Current Funds Group Only 6 3. Expenditure Accounts Current Funds and Unexpended Plant Funds Groups 6 4. Establishing New Accounts 7 C. Fund Codes 7 D. Sub-account Codes 7 E. Object Codes 8 1. General Object Codes 8 2. Object Exceptions 8 3. The Object code Field Additional Uses 8 F. Transaction Codes 9 G. Other Codes 9 III. Listing of Codes 9 A. Location Codes 10 B. Specific Account Group Codes 10 1. Balance Sheet Account Group Codes 10 2. Revenue & Expenditure Account Group Codes 10 C. Fund Group Codes 11 D. Subaccount Codes 11 1. Current Funds Group 11 2.

All location codes are designated by the UCOP–Financial Management. ACCOUNTING CODES: GENERAL LEDGER A-115-2 Page 6 ACCOUNTING MANUAL 6/30/10 TL 101 II. ASSIGNMENT AND USE OF CODES (Cont'd.) ... 19900) are assigned by UCOP–Financial Management. Consolidated reporting at UCOP is based on fund group codes (FGC). …

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