Chart of Accounts - Object Code

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Distribution

Director of Accounting Services

GL Administrator

GL Accounting Manager

GL Accountant

GL Specialist

GL Viewer

Ownership

The Director of Accounting Services is responsible for ensuring that this document is necessary, reflects actual practice, and supports University policy.

Object Codes also have a rather complex structure. The highest-level structure of Object Codes is shown in the following table:

1000	Assets
2000	Liabilities
3000	Fund Balance
4000	Revenue
5000-8950	Total Expenses
9000	Statistical Units

The COA’s Object Codes may not show you all the items you expect. This is because the COA is designed to summarize information from PTAEO and map it to the Commonwealth Accounting and Reporting System (CARS). Object Codes map in “one-to-many” relationships with Expenditure Types. The preceding graphic illustrates one example.

Generally speaking, the UVA GL Specialist will be primarily interested in the “Revenue” Object Codes found in the range 4000-4999.

In the majority of cases the correct Object Codes for recording departmental revenue will be:

4705 - Sales & Svcs - Edu Activities
4710 - Conference Income - Non Aux
4820 - Other Income

Object Codes are also organized into “Parent-child” relationships that are designed to facilitate roll-ups and summaries that appear in various levels of reporting.

You can produce a list of current Object Codes by running the Discoverer report IS.GL_Object Codes.

Effective: 05/03/04

Revision: 1 03/23/04

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