ACT105

Banner Account Codes (The Data Dictionary)

UNCW 5/11/16

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Contents Introduction ............................................................................................................................................................ 3

Know your Funding Sources ................................................................................................................................ 3

Funding as it relates to Program Codes: ............................................................................................................. 3

Know your Budget Codes: ................................................................................................................................... 4

Revenue and Expenditure Account Codes .............................................................................................................. 5

Why are Account Codes so Important? .............................................................................................................. 5

The Data Dictionary ................................................................................................................................................. 6

Where can I find the Data Dictionary? ................................................................................................................ 6

What is the Data Dictionary? .............................................................................................................................. 7

How do I use the Data Dictionary?...................................................................................................................... 8

Accounts in Finance Subsystems ............................................................................................................................. 9

uShop .................................................................................................................................................................. 9

Ordering in uShop ............................................................................................................................................. 10

Account Code Compliance in uShop ................................................................................................................. 10

WORKS – Purchasing Cards ............................................................................................................................... 10

Important Information about Supplies and Equipment........................................................................................ 11

Supply vs. Equipment ........................................................................................................................................ 11

More Important Information on Accounts ....................................................................................................... 12

Recent changes in Account Codes ........................................................................................................................ 12

Points to take home .............................................................................................................................................. 14

Important Links and Contact Information: ....................................................................................................... 14

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Introduction

With the introduction of the new uShop/SciQuest purchasing system, requesters in each department were

held accountable for the accurate reporting of expenditure activity within their funds. This ACT 105 training

class was initially designed to provide guidance on selecting the best funds and accounts for recording

expenditures made through uShop. Now, it will provide not only that, but resources on all expenditure and

revenue accounts, not just what is available in uShop. In 2016, we designed what we call the “Data

Dictionary.” It is a comprehensive database (currently in Excel format only) containing all revenue and

expenditure accounts, definitions for each account, and hierarchical information. This document contains

detailed information about the Data Dictionary and its contents.

Know your Funding Sources

Choosing appropriate funding is an important part of your financial responsibilities. Each fund has its own

individual purpose. Some funds allow use of monies for specific types of expenditures while other funds

(sometimes within your own areas) will disallow those same expenditures. Take the time to ensure you are

funding your expenditures properly, based on the fund’s purpose and also what the purpose/program codes

for your specific funds allow.

Funds are established with a specific purpose or scope. That defines the nature of your fund’s business, and

will allow/limit expenditures and other activity accordingly. If you are unsure of your fund’s established

purpose or scope, please contact Financial Accounting for a copy of your original fund establishment form. It is

important to remember to be as detailed as possible when establishing new funds and determining their

scope, revenue and expenditure activities, as our financial offices will rely on this information when reviewing

your transactions. Understanding how your funds were established will provide guidance on how you should

be spending your limited resources.

You should have a solid understanding of the basic differences between General Funds and Trust Funds. The

ACT 104 class offered in the Finance Training Program teaches these basic ideas.

Funding as it relates to Program Codes:

REVIEW:

Program – (Prog) – REQUIRED – The Program is a three (3) digit numeric designation for group activities,

operations or other units directed to attaining specific purposes or objectives. These are defined by the

National Association of Colleges and University Business Officers Standards. The Program code will default

based on Banner FUND for most data entry and query purposes. The chart below provides an example of just a

few Program codes from our Chart.

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Understanding that a number of data-entry account codes are only available to funds in specific program

codes is also beneficial. For example: Program codes in the range 100-10X are all instructional. These funds

can record entries to accounts for instructional supplies and equipment. Funds which fall into a non-

instructional program code should not be recording purchases to instructional based accounts. When a non-

instructional area incurs instructional-type expenditures, they will have to select an account code which is not

limited to instructional areas only.

Please do not assume that Accounting or Purchasing will let you know if a specific account you choose is

inappropriate. It is your responsibility to manage your funds, and choose appropriate account codes for

accurate financial representation.

Know your Budget Codes:

We know we are not allowed to book actual expenditures to budget code accounts, but our budget code

accounts can often be useful in determining where our actual expenditure should be recorded. It will give you

a good starting point, anyway. A simple example would be when you are spending money from your 930000

budget pool (Supplies and Materials Budget Pool) then you know to choose an actual expenditure associated

with that budget pool – the 93xxxx variety. Remember, this is a basic example, and I am not taking into

consideration the fact that you may be moving budget monies around to cover expenditures in different

pools).

Understand how your funds operate, know what your budget money is for, and know what you are

purchasing. Let this knowledge guide you when you have to choose an account code.

Reason for receipt/expenditure

Prog Data Entry

Values

Instruction 101

Summer-Term Instruction 102

Non-Credit Receipts Supported Instruction 103

Organized Research 110

Community Services 142

Libraries 151

General Academic Support 152

Student Services 160

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Revenue and Expenditure Account Codes There are hundreds of data entry revenue and expenditure account codes available in the Banner. We have

prepared an Excel workbook which contains all revenue and expenditure account codes available in Banner.

The next few sections of this course, and document, will explain all the information in this document and show

you how to use it. This document/database was created as the primary account code resource for all of

campus. It will be available on our website, and updated as accounts are added or modified in any way.

Why are Account Codes so Important?

The account code is likely the most important chart element when it comes to recording our financial activity.

Using proper account codes to record your fund’s financial activity is an absolute necessity for accurate and

efficient fund management. The account code tells a data interpreter what we are doing with our funds. Once

financial data is entered into our finance system, others will be relying on this data for research and reporting

purposes (the University’s financial statements are prepared based on the account hierarchy, and the data you

enter in each account). Our financial data is used by individuals in campus areas for their own funds, by

managers, state agencies and state officials, federal agencies, investors, as well as others.

Before selecting your account code, a few points to remember:

Know your funds. Remember what your fund was established to do. What is your operating purpose?

Know where your budget is.

Be logical – does your expenditure fit into the account code and account code grouping you are

putting it in?

Don’t over-think – Choose carefully, but do not agonize over what account code to use. You have the

tools available to you that will help you make the right decision.

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The Data Dictionary

Where can I find the Data Dictionary?

The Data Dictionary is located within General Accounting’s Website under “Fund and Account Information”

here http://www.uncw.edu/genaccoun/fundandaccount.html . Click the link that is highlighted on the image

below to open the document, which is in Excel. Check back often for the most up-to-date version.

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What is the Data Dictionary?

The Data Dictionary is a complete listing of all Revenue and Expense Accounts available in Banner. It is the

complete, official list of record for accounts. It is an important resource for both campus and functional areas

and should be used by everyone using account codes for any reason. The following section explains the

contents of the Data Dictionary.

The workbook has six columns:

A. Financial Statement Caption – This is the caption line on which this account is reported on our

Financial Statements. This caption helps Financial Reporting and other members of Finance areas

see where an entry will end up at the end of the year.

B. NCAS Account – The NCAS (North Carolina Accounting System) state level Account code associated

with each Banner Account. This account and account title (below, column C) assists Financial

Reporting and other members of Finance in selecting account codes. Our corresponding Banner

Account Codes must be used in accordance to which NCAS account it is associated with.

C. NCAS Title – The NCAS state level Account title. It is often possible to gain a better understanding

of the use of a particular Banner Account by seeing which NCAS Account it is associated with.

D. Account Use – This is a column created to provide users another level to filter on while researching

account codes. It labels each account line for what type of account it is (Revenue, Expense

(Service, Supply, etc.))

E. Budget Pool – This is the budget pool account associated with each Banner expense account.

Budget Pools are important when purchasing items with budgeted funds.

F. Budget Pool Title – This is the title associated with the budget pool account in Banner.

G. Banner Account – This is the Banner Account number

H. Banner Account Title – This is the title of the Banner Account (limited to 35 characters in Banner)

I. Account Definition – This is the definition of the Banner Account. This information is not in Banner

and can only be found on this document. The definitions may be simple, or they may contain

other useful information such as which departments use these Accounts more frequently, if an

Account is designated for only one Fund or department, or specific items or services purchased out

of these Accounts.

J. Department Specific/Most Used – This column is populated when we have identified certain

accounts to be department specific. For example, if only Financial Reporting uses a particular

account code, that is noted in this column. It can be useful information when selecting account

codes for use.

K. In WORKS? – This column is populated with a “Y” if the account code is available in the WORKS

system. These account codes can be used for your Purchasing Card expenses. If it is blank, the

account is not available in WORKS. Filter on “Y” in this column for a complete list of accounts

available when reconciling in WORKS.

L. In uShop? – This column will be populated with a “Y” if the account code is available in uShop for

your purchases. It is currently being completed and will be published in an updated version of

the Data Dictionary.

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How do I use the Data Dictionary?

Searching

You have been provided the Data Dictionary to assist you when choosing account codes to represent your

revenue and expenditure activity. It is in Microsoft Excel format, and you can easily search for keywords

throughout the entire worksheet.

To search for keywords in descriptions and/or titles:

1. While in the document on the appropriate worksheet, hold down the [CTRL] key and press [F]. This

will open up the find function in Excel.

2. Type in your keyword or phrase. Unless you choose “Options” and specify, Excel will not be case

sensitive, so capitalization is not an issue. In my example, I will use the word “supplies”.

3.

4. Click “Find Next”

5. Excel then will tab you through each instance of that word. Continue clicking “Find Next” until you

have browsed all instances of the phrase you entered. (in this example, it will take you to each

occurrence of the word “supplies” in the document)

Read each instance of the word you entered to determine if that is the account you are looking for. Rinse and

repeat as necessary.

When searching through titles, remember that Banner limits us to 35 characters so words are often

abbreviated (but I have tried not to use any abbreviations in the definitions).

There are 12 columns currently in the Data Dictionary. I suggest highlighting and entire column(s) you wish to

search through (For example, the Banner Account Title and Account Definition columns when searching for key

words).

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Filters

The data dictionary is designed in such a way that you can easily use the filter function in Excel to select group

of account codes you wish to search through. Here are some tips for using filters in the Data Dictionary:

1.) Filter on the “Account Use” column to narrow your search between revenues and specific types of

expenses.

2.) Filter on “Budget Pool” or “Budget Pool Title” to limit your search to only accounts within a certain

budget.

3.) Filter on Banner Account to separate revenues by filtering on 1* and all expenses as 9*. You can also

filter on specific account codes.

4.) Filter on “Department Specific/Most Used” by selecting a specific area in your filter (remember, not all

accounts are department specific, so be careful not to limit your search too much)

5.) Filter on “In WORKS?” by selecting “Y” for a complete list of accounts available in WORKS.

6.) Filter on “In uShop?” by selecting “Y” for a complete list of accounts available in uShop.

7.) Be careful when using filters on multiple columns at once, and always clear your filters when done so

you do not limit any future searches.

Accounts in Finance Subsystems Multiple financial subsystems are used across campus to enter financial transactions. They include uShop,

WORKS (Purchasing Card System), the Travel System, AIM, etc. I will talk about account codes in the uShop

and WORKS systems below.

uShop

The current uShop work flow design allows you to see ALL data entry expenditure accounts in the chart of

accounts in the account selection list. It is important to remember that not all of these accounts are actually

available for purchase in uShop. Certain accounts (ex: budget pool accounts, salary accounts, travel accounts)

are excluded from the work flow a little further down in the process. If you choose an account for your

purchase that is excluded (not available for purchase in uShop) you will be notified via email after you have

submitted your requisition that there is a problem with your order. When the uShop attribute is added in

column L on the Data Dictionary, you will be able to use a filter and see a complete listing of what is actually

available for use in uShop. Examples of some EXCLUDED accounts you may still see in your uShop drop-down

account selection box are below. Selecting one of these accounts for your purchase will cause your order to go

unprocessed until an available account code is selected.

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920100 – C&G Travel Budget Pool: This account is a budget pool and will never be used for actual

expenditures. It is excluded along with all other budget pool accounts in the uShop work flow.

925150 – In-State Meals: This travel account is for expenditures related to in-state travel meals.

Travel meals are never purchased in uShop. Travel expenses related to meals and airfare are exclusive

to the etravel system. It is excluded along with certain other travel accounts from the uShop work

flow. The few travel accounts that are available in uShop are listed on the reference guide (these are

mostly used in “paper travel” for non-employees and non-students).

Ordering in uShop

When placing an order in uShop for multiple line items, never lump them all into the same account code (or a

misc account code) for convenience when they would actually each have their own specific code. Code each

line item separately into its appropriate account code.

Account Code Compliance in uShop

Expenditure account activity in uShop is audited monthly. This occurs after the invoices have been paid and

your expenses have posted. If you are found to have used an incorrect account code, you will be asked to

correct this via a Journal Entry. If you are found to have recurring account code errors, you may lose your

senior requestor access and be asked to complete this class again.

WORKS – Purchasing Cards

The Bank of America WORKS system was implemented in 2016 and is where you will reconcile your Purchasing

Card transactions. We have limited the accounts that are available in the WORKS system. Some account codes

will default in WORKS based on which vendor you purchased from. It is your responsibility to reconcile all your

account codes, even the ones that default, to make sure they are going into the appropriate expenditure

account based on what you are purchasing. You can filter on the “In WORKS?” column for “Y” in the Data

Dictionary to see a complete list of accounts that are available for use in the WORKS system.

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Important Information about Supplies and Equipment

It is imperative that equipment purchased be recorded in the appropriate equipment account code. All

equipment costing over $5,000 must be capitalized on the University’s financial statements.

ALL equipment requisitions (any requisitions in uShop that post to a 945xxx account code) are approved by

Fixed Assets before becoming a purchase order and being routed for approval.

Below is some information that will help you decide between using a supply account or equipment.

Supply vs. Equipment

Supply Accounts (932xxx) are for recording the purchases of SUPPLIES only. Often, consideration must be

applied when you are unsure whether a purchase is to be recorded as a supply or a piece of equipment.

Supplies are usually:

o Consumable – The item purchased going to be consumed/used up in the course of University

business.

o Inexpensive – Supplies are usually quite inexpensive. Most cost well under $1000.

o No Value Retention – Supply items usually retain little to no monetary value after one year.

Equipment Accounts (945xxx) are for recording the purchases of EQUIPMENT only. Equipment is usually:

o Not consumable – The item you are purchasing will usually last longer than one year and will

not be consumed in the course of University business. Equipment also has a tendency to

retain some of its value beyond one year.

o Expensive – Equipment usually costs more than the supplies you purchase.

o Some Value Retention – Equipment items usually retain at least some value after the course of

a year

These points are not set in stone, but more guidelines to help you make your Account code decisions. We do

on occasion purchase a supply that may be considered expensive, and we purchase equipment that may seem

relatively cheap.

Here are some examples relating to office supplies and equipment where it is important to understand the

points made above:

o Printer – You buy and office printer and only paid $99. This is pretty inexpensive so you are

tempted to record it in an Office Supply Account. Printers are actually Equipment because

they are not consumable, and also retain a little value.

o Stapler – You buy a $10 stapler. It’s inexpensive but isn’t exactly consumable because it will be

on your desk for many years. However, it is still considered an office supply because it is so

inexpensive and retains little or no value after you begin using it.

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More Important Information on Accounts

“Miscellaneous” Account Codes – These include anything that is generic, “Various” or “Other”. Remember

that we have hundreds of detail account codes that are very specific to what your needs may be. Never put

something to a miscellaneous account code until you are sure there is nothing more specific to meet your

needs. Many items will always be considered miscellaneous, but please take the time to make sure there is

not a better account code first.

Recent changes in Account Codes

In an effort to remove duplication, adhere to the NCAS chart of Accounts, and improve Financial Reporting,

some changes have been made to existing Accounts. New Accounts have also been added to support

additional levels of detail.

Previous P-Card Accounts – Accounts previously labeled with “P-Card” are still active in Banner at this time,

but are not going to be available in WORKS for purchases. There are existing supply and service Accounts for

these that should be selected appropriately. These Accounts will be deactivated on June 30 and not available

for any purchases in FY 2017.

Duplicate use Accounts – Accounts deemed to be duplicates of other Accounts (often other/misc/various)

have been identified. A miscellaneous type Account you used previously may not be available in WORKS. I

have tried to note in the definitions the previous Account number and where to record those purchases now.

They include:

932579 – Misc Repair/Maint (Use 932590 Repair/Maint – Other)

926790 – Misc Advertising Costs (Use 926700 Advertising)

932390 – Misc Other Instructional Supplies (Use 932310 Instructional Supplies)

932490 – Other Repair Supplies (Use 932400 Repair Supplies)

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Some Accounts have been renamed and new Accounts added to match the NCAS chart of Accounts.

New Accounts (see Data Dictionary for definitions)

o 921880 – Lawns & Grounds Services

o 921882 – Laundry Services

o 921884 – Janitorial Services

o 932515 – Motor Vehicle Oil, Lube, Fluids (NOTE: these items were previously going into

932510 which is now for gasoline purchases only)

o 932940 – Books & Manuals – Non Lib/Instr

Modified Accounts (see Data Dictionary for definitions)

o 932450 – Previously “Grounds Supplies” is now “Landscaping & Grounds Supplies” for

clarification

o 932326 – Previously “Science Supplies” is now “Scientific Supplies” as this Account matches a

specific Account in the NCAS chart of Accounts and has a very specific definition.

o 932580 – Previously “Motor Vehicle Supplies – P-Card” is now “Motor Vehicle Tires & Tubes”.

We repurposed the existing P-Card Account and have made it more specific. NCAS has

separate reporting Accounts for just replacement parts versus tires and tubes, so it is

necessary for us to now record our purchases this way.

o 932510 – Previously “Fuel & Oil” is now “Motor Vehicle Fuel (Gas Only)”. NCAS has separate

reporting Accounts for gasoline versus oil. We had not been reporting this correctly. There is

now a new Account for purchases of oil, lubes, filters (932515 – Motor Vehicle Oil, Lube,

Fluids)

o 932520 – Previously “Boat Fuel & Oil” is now “Boat Fuel (Gas Only). Like 932510 above, NCAS

has separate reporting Accounts for gasoline versus oil. We had not been reporting this

correctly. Please use this Account for gasoline purchases only, and

932515 – Motor Vehicle Oil, Lube, Fluids for boat related oil and fluid purchases.

o 932590 – Previously “Misc Other Motor Vehicle Supplies” is now “Motor Vehicle Replacement

Parts”. This aligns us with the NCAS Account and makes the title more specific.

o 932120 – Previously “Uniforms” is now “Uniforms & Clothing”. This aligns with the NCAS

account and allows us a specific account to record clothing purchases that may not be just

uniforms. T-shirts and other clothing purchases go here.

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Points to take home Be a good steward

You are your fund’s steward. You are responsible for (to varying and certain degrees) the financial activity

recorded in your funds. You are responsible for accurately reporting every expenditure and maintaining

control of the limited resources available to you.

Use your tools

UNCW’s finance offices are always available for assistance. It is our goal to provide you with the knowledge

and tools to assist you in accurately reporting your financial activity. Use the Data Dictionary we have made

available to you, and the search techniques provided.

Know your business

Know your funds and what you are in business to do. Remember your fund purpose. Understand the

differences between General and Trust funds and what is allowed/unallowed for each, and remember that

there may be restrictions based on program codes. It is your responsibility to gain a thorough understanding

of how your fund operates and how you should record your expenditures.

It’s not all miscellaneous

Use “miscellaneous”, “other”, and “various” account codes wisely.

The big picture

It cannot be emphasized enough that managers, state agencies, auditors, investors, and many others rely on

our financial data to make decisions about our future spending and much more. This is done for individual

funds, departments, program groups, and the University as a whole.

Important Links and Contact Information:

Data Dictionary http://www.uncw.edu/genaccoun/fundandaccount.html

Finance Home Page http://www.uncw.edu/ba/finance/index.html

Finance Training Materials http://www.uncw.edu/ba/finance/index.html

Purchasing Home Page http://www.uncw.edu/ba/finance/Purchasing/index.html

Julia Shook – All Account Codes – shookj@uncw.edu – 2-7890

Sharon Nalley – Equipment purchases and Equipment Account Codes – nalleys@uncw.edu – 2-3156