| Entity |
Description |
| ACCOUNT |
A number used to group financial transactions in order to track and control resources. |
| ACCOUNT BALANCE |
The dollar balances associated with an account as of a given point in time. |
| ACCOUNT CUSTODIAN |
A listing of custodians (principal investigators) of an account. |
| ACCOUNT CUSTODIAN TYPE |
A listing of types of account custodians. |
| ACCOUNT GUARANTOR |
Accounts that are designated to guarantee deficits for another account. |
| ACCOUNT INTEREST ACCOUNT |
The accounts that earn interest for another account. |
| ACCOUNT OBJECT |
The assignment of an object code to an account. |
| ACCOUNTING PERIOD |
The groupings of days upon which financial reports are produced within a year. This is
somewhat equivalent to a calendar month. |
| ACCOUNTS PAYABLE JOURNAL |
A listing of transactions against an account that specifically applies to a payable. |
| ACCOUNTS RECEIVABLE JOURNAL |
A listing of transactions against an account that specifically applies to a
receivable. |
| BALANCE SHEET ACCOUNT |
A listing of accounts that are of a general ledger type. (ie. balance sheet account). |
| BALANCE SHEET LEDGER |
A listing of balances for general ledger accounts. |
| BALANCE SHEET OBJECT TYPE |
A specific classification of a balance sheet object code. Examples: assets, cash,
claim on cash, investments, and recievables. |
| CHARGE TYPE |
A listing of various charge types for an account. (ie. Personal, Direct, Indirect). |
| DELETE CODE |
A listing of delete codes. (ie, Delete from a prior year, Delete in current year,
Delete from the next year). |
| DFSR CODE |
Development fund status report code. This value used to catagorize accounts on the
DFSR report. |
| DONATION |
A listing of financial transactions associated with a donation. |
| EMPLOYEE |
A person who has an employee - employer relationship with the university on a
non-contract basis where the person is recognized by the university payroll office, may be
subject to scheduled reviews of work, and may receive benefits. |
| FISCAL YEAR |
An identifier of a year's worth of time upon which accounting statements are created.
This may or may not be a calendar year. |
| FUND |
An indicator of the type of funding. Each fund must fit into one of the following fund
types: GENERAL FUND, SPECIAL REVENUE FUND, CAPITAL PROJECTS FUND, DEBT SERVICE FUND,
SPECIAL ASSESSMENT FUND, INTRAGOVERNMENTAL SERVICE FUND, ENTERPRISE FUND, TRUST AND AGENCY
FUNDS, GENERAL LONG-TERM DEBT GROUP OF ACCOUNTS, GENERAL FIXED ASSETS GROUP OF ACCOUNTS. |
| FUND OBJECT TYPE |
An object type which is valid for a specific fund. |
| FUND STATEMENT TYPE |
A type of statement which is valid for a specific fund. |
| GENERAL JOURNAL |
A listing of transactions against an account that does not specifically apply to a
specific transaction type. |
| INTEREST ALLOCATION CODE |
A listing of interest allocation codes applicable to an account, and how it has
interest allocated to it. |
| INTERNAL SERVICE CHARGE ADVICE |
A listing of the service that is charged back from a service organization to a using
organization. |
| INVENTORY TRANSACTION |
A listing of transactions against inventory. |
| LEDGER TRANSACTION |
Arecord of fianacial transactions to a specific account. |
| LETTER OF CREDIT |
A listing of monies available from different iesources. |
| MAIL CODE |
A code identifying a mailing destination, used by the University~s Mailing Bureau. |
| NACUBO CLASS |
Codes used to group accounts together for reporting per the NACUBO standards. |
| NACUBO FUNCTION |
A listing of NACUBO functions. NACUBO is an organization that controls how colleges
and universities financial statements are to be reported. The NACUBO function only relates
to revenue/expense accounts (this was not modeled). |
| OBJECT CODE |
A code assigned by an account administrator to group account transactions. |
| OBJECT TYPE |
A specific classification of an object code. It serves as a guideline for an account
administrator when grouping financial transactions so that there is some consistency
accross the organization. Examples are given in the Balance Sheet and Revenue Expense
subtypes of this entity. |
| OBJECT TYPE HIERARCHY |
The hierarchy of object types. |
| OBJECT_CLASS |
A general classification or categorization for an object code. Examples of classes
include Income, Cost of Sales, Personal Services and Non Personal Services. |
| ORGANIZATION |
An entity that is internal to the university and, has responsibility for resources:
people, space, funding, etc. fulfills a defined mission or function: academic, research
center or institute, auxiliary support, etc.. |
| ORGANIZATION STRUCTURE |
A listing of which organizations roll-up (report) to another organization. (ie.
information management rolls up to information systems). |
| ORGANIZATION STRUCTURE TYPE |
A listing of organizational roll-ups available. |
| ORGANIZATION TYPE |
An identifier of the type of organizations that exist for the university. |
| OVERHEAD CLASS |
A listing of groupings of overhead expenditures. |
| OVERHEAD RATE |
Rates added to direct expenditures for charging and cost allocation. |
| PAYROLL JOURNAL |
A listing of transactions against an account that specifically applies to payroll. |
| PERSON |
An individual who has or potentially may have some kind of relationship with the
university. This includes, but is not limited to: student, employee, alumni, trustee,
applicant, etc.. |
| PERSON MAIL CODE |
The mail codes that a person could have mail delivered to. |
| PERSON MAIL TYPE |
The types of mail a person could be sent to a university mail code. |
| RENT RECEIVABLE JOURNAL |
A listing of rental transactions for the use of university facilities by external
organizations or students. |
| REVENUE EXPENSE ACCOUNT |
An account that is of a subsidiary account type (ie. income statement). |
| REVENUE EXPENSE LEDGER |
A listing of balances for subsidiary ledger accounts. |
| REVENUE EXPENSE OBJECT TYPE |
A specific classification of a revenue and expense object code. example: tuition or
fees, travel, moving expenses, repairs & maintenance. |
| SPONSOR |
A listing of contracts or grants given by outside organizations or persons to fund R
& D type of effort. |
| STATEMENT TYPE CODE |
The valid balance sheet (general ledger) or revenue/expense (subsidiary ledger) codes. |
| SUB FUND |
An independent fiscal and accounting entity with a self-balancing set of accounts. The
typical fund has eight different funds and two groups of accounts. Each fund is defined by
the fund type. |
| TRANSFER JOURNAL |
Journal entries for the transfer of money from one fund to another fund. |
| TUITION RECEIVABLE JOURNAL |
A listing of tuition and fees receivable from a student. |
| YEAR END PROCESSING CODE |
A code used to identify the type of year-end processing to occur for an account. The
options are project to date/balances or close at year-end. |
