1. SunPlus Account and Analysis
Account Structure
And
Dimensional Analysis

2. Global Dimensional Chart of Accounts
The Seventh-day Adventist Church has adopted a standardized chart of accounts which is called the GDCoA – Global Dimensional Chart of Accounts – in SunPlus circles.
The GDCoA is built upon a dimensional account structure which varies from traditional accounts structures.

3. How Does the GDCoA Differ From Traditional Charts of Account?

4. Traditional Charts of Accounts
Transactions are classified at the Chart of Accounts level by opening a physical (natural) account.
GDCOA
Transactions are classified during ledger entry by attaching dimension analysis codes to the entry.

5. Let’s see how that works in practice.

6. Let’s take a Traditional Chart of Accounts expense account.

7. The Traditional Account Code Structure broke down like this:
_-_ _-_ _-_ _ _
Object Code
Classification
Allocation
Ledger

8. Because classification took place at the account level, in the Traditional system you would have the following account ranges to allow for necessary Salary, Travel, and Office Supply Expense accounts:
Salary Expense
Travel Expense
Office Supplies

9. In order to classify expenses by department, it would be necessary to open a physical (natural) account for each type of expense for each department. So you would have Salary Expense Salary Expense – Treasury Salary Expense – Youth Etc.

10. You would have a similar list of accounts for each type of Expense for each department in the organization. The Chart of Accounts was huge.

11. Let’s see how the GDCoA works.

12. The Traditional Account Code would now be broken down like this:
Natural Account
Natural Class (Object Code)
Restriction (Classification)
Function (Allocation)
Fund (Ledger)
The information represented by the first five digits becomes an Analysis Dimension.

13. GDCoA The Object Class is now the Natural Account code.
All other information (Fund, Allocation, etc.) is added at Ledger Entry by attaching Analysis Codes to the transaction.

14. GDCoA So in the new structure, there are fewer Natural Accounts.
Using our Salary Expense account example, there would be one Natural Account for Salary Expense.
The Global Dimensional Chart of Accounts is much smaller than the traditional Chart of Accounts.

15. GDCoA
The new account structure accommodates the easy creation of reports.
Each transaction can now be analyzed and reported on based on
Account Code (Natural Account)
Any (Every) Analysis Dimension reflected in the transaction posting