1. University of California, Irvine 2012. All Rights Reserved Chart of Accounts Overview University of California, Irvine Accounting Systems Kuali Financial System

2. University of California, Irvine 2012. All Rights Reserved Agenda  Overview  COA Structure  Reports  Conversions from FS to KFS  Resources Kuali Financial System

3. University of California, Irvine 2012. All Rights Reserved Overview  The Chart of Accounts (COA) is a set of tables that define the codes and coding structures within the Kuali Financial System (KFS). It’s purpose is to support and validate entries into a general ledger. It also serves other functions such as reporting, internal controls and document routing. Kuali Financial System

4. University of California, Irvine 2012. All Rights Reserved Conceptual Data Model Kuali Financial System

5. University of California, Irvine 2012. All Rights Reserved COA Structure  Chart – 6 charts  Organization (Orgs)– Departments are now called Orgs  Project – defines part of the accounting string  Accounts - Identifies a pool of funds assigned to a specific university organization  Sub-accounts are tied to an account. Orgs can create sub-accounts Kuali Financial System

6. University of California, Irvine 2012. All Rights Reserved COA Structure  Object Code: types of fund balances, revenue and expenses. All transactions in KFS must have an object code  Object Type - Code used to identify an object code  Object Sub Type - Code assigned to similar groups of object codes Kuali Financial System

7. University of California, Irvine 2012. All Rights Reserved COA Structure  Sub Object code – allow orgs to create finer distinctions within object codes on an account  Object Level - identifies the level to which the object code belongs  Object Consolidation - Object codes roll up to object levels, which roll up to object consolidations. Kuali Financial System

8. University of California, Irvine 2012. All Rights Reserved Conceptual Data Model Kuali Financial System

9. University of California, Irvine 2012. All Rights Reserved UCI Charts Kuali Financial System UC University of California Office of the President SW Systemwide IR Irvine FD Foundation MC Medical Center

10. University of California, Irvine 2012. All Rights Reserved KFS Hierarchy Financial System (FS) Department Code 2210 Kuali Financial System (KFS) Organization Code 5610 Kuali Financial System

11. University of California, Irvine 2012. All Rights Reserved KFS Accounts Account Number  Specific identifier for an account & fund link assigned to a specific organization.  7 numeric digits long Kuali Financial System

12. University of California, Irvine 2012. All Rights Reserved Conversion of Accounts FS to KFS FS KFS Account Type Loc /Account /Fund Chart / Account Balance Sheet 9 112670 18888IR1000001 Income Accts/Funds 9 260460 60460IR1000002 Expense Accts/Funds9 445140 19900IR1000003 I Kuali Financial System

13. University of California, Irvine 2012. All Rights Reserved Sub-Accounts Sub-accounts achieve further division of an account for reporting purposes: - are five alphanumeric characters - are account specific - assume all attributes of the account it reports to with the same: Organization, UC Account/Fund Sub-Fund Fiscal Officer Kuali Financial System

14. University of California, Irvine 2012. All Rights Reserved Object Codes  Object codes are detailed identifiers for:  Fund Balances, Income, and Expenses - Chart specific - Four characters Example: - IR - 1100 “Staff Salaries” - MC- 1100 “Staff Salaries” Kuali Financial System

15. University of California, Irvine 2012. All Rights Reserved Object Type  An attribute of Object code that identifies its general use Kuali Financial System

16. University of California, Irvine 2012. All Rights Reserved Object Sub Type  The Object Sub-Type is used to further refine object type. Object sub-type can be used for reporting and in some instances for the establishment of business rules on e-docs Kuali Financial System

17. University of California, Irvine 2012. All Rights Reserved Sub-Object Codes  Sub-object codes achieve further division of an object code for reporting purposes. UCI departments will have the opportunity to create their own sub-object codes for their internal tracking. Attributes: - Specific to an account and object code - Assumes all attributes of the object code it reports to - 3 alphanumeric characters Kuali Financial System

18. University of California, Irvine 2012. All Rights Reserved Object Level / Consolidation Object Level  An attribute of Object Code that is used to group similar object codes into categories for reporting. Object Consolidation  The Object Consolidation defines a general category of object codes for reporting. Kuali Financial System

19. University of California, Irvine 2012. All Rights Reserved Levels and Consolidations All object codes report to an Object Level and each Level reports to an Object Consolidation. Example: FS TitleFS Sub + Object KFS Sub/ Object KFS Level Code Consolidation Code Academic Salaries 00 – 10001000SWACSWG0 Staff Salaries01 – 11001100SWSTSWG1 General Staff02 – 11001200SWGNSWG2 Kuali Financial System

20. University of California, Irvine 2012. All Rights Reserved Project Kuali Financial System

21. University of California, Irvine 2012. All Rights Reserved Originating Reference ID (Org ref ID) Kuali Financial System

22. University of California, Irvine 2012. All Rights Reserved Conceptual Data Model Kuali Financial System

23. University of California, Irvine 2012. All Rights Reserved FS 0109 / Open Encumbrances Kuali Financial System

24. University of California, Irvine 2012. All Rights Reserved FS0100/Account Status Report

25. University of California, Irvine 2012. All Rights Reserved FS0150/Account Status Report Kuali Financial System

26. University of California, Irvine 2012. All Rights Reserved FS to KFS Financial Transaction Conversions Kuali Financial System

27. University of California, Irvine 2012. All Rights Reserved TOEC Old New TOEA (Accounting Only) TOEC (Cashiering) Distribution of Income and Expense (DI) Kuali Financial System

28. University of California, Irvine 2012. All Rights Reserved TOED Old New TOED (Financial Journals) Auxiliary Vouchers (AV) Kuali Financial System

29. University of California, Irvine 2012. All Rights Reserved TOF/TOFB Old New TOF (Transfer of Funds) / TOFB Budget Adjustments (BA) Kuali Financial System

30. University of California, Irvine 2012. All Rights Reserved Payquest Old New PayQuest Travel and Entertainment (TEM) Kuali Financial System

31. University of California, Irvine 2012. All Rights Reserved TOEB Old New TOEB General Error Correction (GEC) Kuali Financial System

32. University of California, Irvine 2012. All Rights Reserved GLI / GLI2 Old New GLI GLI2 General Ledger Inquiry Balance Inquiries Kuali Financial System

33. University of California, Irvine 2012. All Rights Reserved Balance Inquiries Kuali Financial System

34. University of California, Irvine 2012. All Rights Reserved TOES / TOEH Old New TOES/TOEH Internal Billing Kuali Financial System

35. University of California, Irvine 2012. All Rights Reserved DRS / TOER / TOEX Old New DRS / TOER / TOEX Service Billing (Departments with approved recharges) Kuali Financial System

36. University of California, Irvine 2012. All Rights Reserved TOEP (Pal Card) Old New TOEP Procurement Card Document (PCDO) Kuali Financial System

37. University of California, Irvine 2012. All Rights Reserved PAL Old New PAL Purchasing and Accounts Payable (PURAP) Kuali Financial System

38. University of California, Irvine 2012. All Rights Reserved Chart of Accounts Overview KFS Basic Training Series University of California, Irvine Accounting Systems Kuali Financial System