1 local school accounting mcaleer training 31-digit account numbers activity________________...

Download 1 Local School Accounting McAleer Training 31-Digit Account Numbers Activity________________ Fund________ Acct Type____ Acct Code________________ Obj

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  • Slide 1
  • Slide 2
  • 1 Local School Accounting McAleer Training 31-Digit Account Numbers Activity________________ Fund________ Acct Type____ Acct Code________________ Obj Code____________ Cost Center________________
  • Slide 3
  • 2 Local School Accounting McAleer Training 31-Digit Account Numbers Fund Source________________ Appr Year____ Prog Code________________ Spec Code________________
  • Slide 4
  • 3 Activity Number ____ ____ This series of 4-digit numbers represent the activity to which transactions are to be recorded
  • Slide 5
  • 4 Fund ____ This series of 2-digit numbers represent the fund that transactions are to be recorded. May be either 12 or 32.
  • Slide 6
  • 5 Account Type ____ This 1 digit number represents the type of account 1- asset, 2- liability, 3-fund balance, 4- revenue, 5-expenditure
  • Slide 7
  • 6 Account Code ____ ____ This series of 4-digit numbers represents the type of balance sheet account or the functions of revenues and expenditures.
  • Slide 8
  • 7 Account Code Contd Examples are: Balance sheet: 0111 checking, 0112 savings, 0121 investments(CDs), 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
  • Slide 9
  • 8 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.
  • Slide 10
  • 9 Cost Center ____ ____ This series of 4-digit numbers represents your schools cost center.
  • Slide 11
  • 10 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.
  • Slide 12
  • 11 Appropriation Year ____ This number represents the year for which the transactions recorded pertain. This number will always be ZERO.
  • Slide 13
  • 12 Program Code ____ ____ This series of 4-digit numbers ONLY apply to expenditure account numbers and pertain to the function or account code.
  • Slide 14
  • 13 Program Code Contd 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.
  • Slide 15
  • 14 Special Use Code ____ ____ This series of 4-digit numbers are used to further identify accounts. Example collective instructional purchases use 0011 or 1011.
  • Slide 16
  • 15 THATS ALL !!

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