managerial staff- universityof nevada, reno（管理人员,内华达大学里诺）（5页）.docVIP

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managerial staff- universityof nevada, reno（管理人员,内华达大学里诺）（5页）.doc

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Chart of Accounts Overview The Chart of Accounts defines the structure and organization of an accounting system. The Chart of Accounts structure is set up in order to segregate and classify transactions into groupings. The Chart of Accounts in many ways models the institutions organizational structure. The Advantage financial system uses proprietary and temporary accounts to record accounting events. Assets, liabilities and fund balances are balance sheet accounts and are referred to as proprietary accounts. Balance sheet accounts will contain 8 characters (4 characters for the fund code and 4 characters for the balance sheet account). The Controller’s Office monitors the activity in proprietary accounts, and these accounts are used to create a balance sheet at fiscal year-end. Revenue and expenditure accounts are used to record budgets, revenue, and expense transactions. They are referred to in the Advantage financial system as temporary accounts. These account numbers are used by departments to record transactions against their budgets, such as request for payments (RFP), payroll action forms (PAF), student time sheets, and cash receipts (CR). The term temporary account is used because these accounts are closed at year-end into a fund balance (a proprietary account). Activity in these accounts is used to create a Statement of Changes in Fund Balance and a Statement of Current Funds, Revenues, Expenditures, and Other Changes at fiscal year-end. Elements of the Chart of Accounts Advantage chart of account code elements are stored in user-defined tables. Temporary accounts (revenue and expenditure budgets) are defined using elements of fund, agency, organization, object, sub-object, revenue source, and sub-revenue source. Temporary accounts contain 15 characters, (4 character fund code, 3 character agency code, 4 character organization code, 2 character object or revenue source code, and 2 character sub-object or sub-revenue code). These elements a