Chart of Accounts Reference Tables

Following is a list of the Reference tables used in the Chart of Accounts module. The reference data created in these tables can be used in other reference tables, parameters or are part of the accounting string directly (entered on a transactional document) or indirectly (derived from directly entered accounting string). Most tables are self explanatory and do not require a separate article. Those that need additional explanation are linked to specific articles. 

Table	Description	Used in...
Account	Identifies a pool of funds assigned to a specific university organizational entity for a specific purpose. Global document functionality is available for this document.	Accounting string - direct entry
Account Delegate	Establishes new Fiscal Officer Delegates or edits existing Fiscal  Delegates. Account Delegates are Kuali Financials users that are authorized under certain circumstances to take workflow actions on a document in the place of an accounts Fiscal Officer	Workflow
Account Type	Attribute of Account that categorizes accounts for reporting purposes.	Account
Accounting Period	Defines the accounting year, its subdivisions and their attributes to be used throughout Kuali Financials. These periods usually correspond to calendar months but may include special processing periods. Determined by the Fiscal Period Drop down or when the transaction is fully approved. Accounting Period will be 13 when Year End Documents are used.	Accounting string - derived
AICPA Function	Identifies an attribute of the higher education function code that may be used for reporting specifically related to American Institute of Certified Public Accountants.	Higher Education Function Code (Account)
Balance Type	Defines the different types of balances supported by the application. Balance Types are used to identify different types of transactions, for example, current and base budget, actuals, internal and external encumbrance, balance roll forward. Determined by the document type.	Accounting string - derived
Basic Accounting Category	Is an attribute of Object Type and is used to group Object Types into the basic accounting categories of Asset, Liability, Fund Balance, Income and Expense. New values can be added for reporting at the top level chart. Adding new values to the transaction chart requires coding.	Object Type
Budget Aggregation Code	Indicates the level at which the object can be used for budgeting for reporting. For reporting only, does not drive any functionality.	Object Code
Budget Recording Level	Indicates the level at which an account is budgeted. Used by Current Account Balance Lookup to distinguish between cash style and budget style accounts. Parameter: CASH_BUDGET_RECORD_LEVEL	Account
Chart	Defines the valid charts that make up the high-level structure of Kuali Financials Chart of Accounts. It also specifies who has management responsibilities for each chart. Accounts and object codes are specific to each chart.	Accounting string - direct entry
Federal Function	Defines an attribute of the higher education function code that is used for federal reporting purposes.	Higher Education Function Code (Account)
Federal Funded Code	Defines an attribute of object code that indicates the funding source and ownership of capital equipment.	Object Code
Financial Reporting Code	Defines an optional attribute of sub-account that may be used for reporting.	Sub-Account
Fiscal Year Function Control	NOTE: This table no longer controls any functionality in the system and will be removed in a future release.
Fund Group	The broadest category of funds. Used for reporting and business rules.	Sub-Fund Group
Higher Education Function	Classifies the purpose and activities of an account such as instruction, research, or public outreach.	Account
Indirect Cost Recovery Rate	Defines the recovery rate relative to direct costs spent in a particular fiscal year on  that covers the cost of indirect expenses such as light, heat, central administration, etc. that cannot be directly allocated to any particular sponsored project. Offsetting revenue is recovered by the institution from the sponsoring agency to cover these indirect costs.	Account Sub-Account
Indirect Cost Recovery Rate Detail	This is not a maintenance table, it is a lookup only to display the income and expense object codes that will be charged when ICR is assessed. To edit the Rate Details, use the Indirect Cost Recovery Rate Lookup.	Poster Job
Indirect Cost Recovery Exclusion by Account	Defines a specific object code for an account that is excluded from creating system-generated indirect cost transactions.	Poster Job
Indirect Cost Recovery Type	Defines the type of expenses that will be excluded from being charged indirect cost recovery. ICR types are optional attributes of accounts and sub-accounts that automatically generate indirect cost recovery entries.	Account Sub-Account Poster Job
Indirect Cost Recovery Exclusion by Type	Defines the specific chart and object code combinations to be used with an ICR type code that is excluded from system-generated indirect cost transactions. NOTE: This is a Lookup only. The values in this lookup are updated by Indirect Cost Recovery Type table.	Poster Job
Mandatory Transfer Elimination	Identifies an attribute of object code that can be used to indicate whether the object code is considered a mandatory transfer code, an elimination code, or neither. Used for reporting.	Object Code
Object Code	Defines classifications that are assigned to transactions to help identify the type of transaction (income, expense, asset, liability, or fund balance). Global document functionality is available for this document.	Accounting String - direct entry
Object Consolidation	Identifies an attribute of object level that represents a general category of object code for reporting.	Object Level
Object Level	Identifies an attribute of object code that is used to group similar object codes into categories for reporting.	Object Code
Object Sub-Type	Identifies an attribute of object code that is used to further refine object type. Used for reporting and business rules.	Object Code
Object Type	Identifies an attribute of object code that is used to identify its general use, such as income, asset, expense, or liability. Used for reporting and business rules.	Object Code Accounting String - direct entry
Offset Account	Offsets post to the account where the original transaction is created supporting double entry accounting. However, an alternate account can be specified using this table. We do not recommend doing this as the system supports associating revenue accounts with state and grant accounts to facilitate tracking revenue separate from budget authority, using income stream and contract control accounts - attributes on the Account.	General Ledger Pending Entries Scrubber Job
Offset Definition	Establishes the types of offset entries that the General Ledger will generate for each document type as part of a document or the accounting cycle.	General Ledger Pending Entries Scrubber Job
Organization	Defines units at many different levels within the institution such as department, responsibility center, and campus.	Account Organization (Reports To)
Organization Reversion	Defines the reversion/carry forward rules by organization for the year-end process. The combination of General Ledger balances and established rules determine whether current budget can be carried forward or reverted back to the reversion account number.	Organization Reversion
Organization Reversion Category	Creates new organization reversion categories by assigning them a code, a name, and assigning them a place in the display sequence.	Organization Reversion
Organization Review	The Organization Review document offers a simple interface to feed member and delegate information into roles 7 and 28. Organization Review and Accounting Review.	Organization Reversion
Organization Type	Categorizes organizations for reporting purposes. Organization Type also also determines when certain the default account is  required on the Organization maintenance document. Parameter: ACCOUNT_NOT_REQUIRED	Organization
Project Code	Identifies particular transactions that might span multiple accounts.	Accounting String - direct entry
Responsibility Center	Identifies an attribute of organization used to assign an identifying number and description of an organization that has ultimate fiscal responsibility to those that report to it.	Organization
Restricted Status	Identifies an attribute of account that is used to indicate whether the funds within an account are unrestricted, restricted, or temporarily restricted.	Account
Source of Funds	Identifies the primary funding source for the account for reporting purposes. This code will only display when parameter DISPLAY_SOURCE_OF_FUNDS_IND is Y.	Account
Sub-Account	An optional element of the accounting string that allows you to track financial activity within a particular account at a finer level of detail. Sub-Accounts inherit attributes from accounts. Sub-Accounts can be defined as cost share and a different indirect cost rate can be assigned to a sub account.	Accounting String - direct entry
Sub-Fund Group	Identifies an attribute of account used to designate the type or purpose of funds that are found in that account.	Account
Sub-Fund Group Type	Identifies an attribute of sub-fund that can be used to further categorize or group sub-funds.	Sub-Fund Group
Sub-Object Code	An optional element of the accounting string that allows you to create finer distinctions within a particular object code for a specific account. Global document functionality is available for this document.	Accounting String - direct entry
Sufficient Funds Code	Identifies a unique identifier for the code that indicates what level the account is going to be checked for sufficient funds in the transaction processing environment.	Account
University Budget Office Function	Identifies an attribute of higher education function code that is used to identify a function for budget reporting.	Higher Education Fund Code (Account)