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Title: Chart of Accounts
Subject: Accounting Services
Policy No: FIN: 2016:09
Applies: University-Wide
Issuing Authority: President
Responsible Officer: Senior Vice President for Finance and CFO
Adopted:08/10/2016
Last Revision: 10/30/2018
Last Reviewed: 10/30/2018
I. PURPOSE
The The purpose of this policy is to outline how the University’s Chart of Accounts (COA) is a created to define each class of items for which money or the equivalent is spent or received.
II. ACCOUNTABILITY
Under Under the direction of the Senior Vice President of Finance and CFO, the Management of Accounting and Budgeting shall implement and ensure compliance with this policy.
III. APPLICABILITY
This This policy applies to all University divisions, departments and activities.
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- Attachment 1 – Program Numbers
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ATTACHMENT – 1
PROGRAM NUMBERS
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Program numbers have been previously established in Banner to accommodate the needs and trends of the University. When journal entries are produced and posted, it is beneficial to select a program that best describes the nature of the transactions. Although not always mandatory for all transactions, it helps better represent transactions being conducted throughout the University. A listing of codes is available below.
Prog # | Program Description | Prog # | Program Description |
1 | Operating Revenue | 37 | Capital Projects |
11 | Instruction | 38 | Core Affiliates |
12 | Research | 39 | Rowan Innovation Venture Fund |
13 | Public Service | 40 | UNISA Loan Program |
14 | Academic Support | 50 | Tuition & Fees |
15 | Student Services | 51 | Contributions |
16 | Institutional Support | 52 | Grants |
17 | Physical Plant | 53 | Other Operating Income |
18 | Student Aid | 54 | Auxiliary Enterprises |
19 | Auxiliary Enterprises | 55 | Self-Funded Programs |
20 | Amortization/Depreciation | 56 | Fundraising |
21 | Central Charges | 57 | Direct Billings |
22 | Direct Billings | 60 | State of NJ Appropriations |
23 | Professional Services & Contracts | 61 | State of NJ Fringe Benefits |
30 | Student Government | 62 | Gifts from RU Foundation |
31 | Foundation | 63 | Investment Income |
32 | Alumni | 64 | Contributions/Permanent Endowment |
33 | Hollybush | 65 | Net Realized/Unrealized Gains/Loss |
34 | S J Tech Park at R U | 92 | Grants & Scholarships |
35 | Perkins Loan Program | 93 | Interest on Debt |
36 | State College Risk Management | 94 | Investment Expenses |
95 | Other Non-Operating Expenses |
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