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Account Codes

Account codes are established to monitor the financial activities for a functional unit and to facilitate accurate financial reporting within the university community.

 

Account String

The data entered on a transactional e-doc (electronic document representing a business transaction or maintenance action) tells the system how to record the accounting information in the general ledger.  In KFS, the account string consists of the chart, account, sub-account, object code, sub-object code, project code, org ref ID and amount, sometimes referred to the “transaction string”.

Please visit the Financial System website for training and information related to KFS.

Chart Codes +

The chart in KFS is a two character code that makes up the high level structure of the chart of accounts and uniquely identifies who has management responsibilities for each chart.  The University currently has eighteen chart codes in KFS.

Chart Listing:

CC CC Administration
CW Community Colleges
FS Consolidated University of HI
HA Hawaii Community College
HI   UH-Hilo
HO Honolulu Community College
KA Kapiolani Community College
KU Kauai Community College
LE  Leeward Community College
MA UH-Manoa
MU UH Maui College
NI Non-imposed Fringe
RC Research Corp of UH
SW Systemwide
UF UH Foundation
UH University of Hawaii
WI  Windward Community College
WO UH-West Oahu


Account Number +


Account number is a unique value of up to seven alphanumeric characters that identifies a functional unit established for a specific purpose with one individual having primary responsibility for it.   KFS enables users to do an account lookup.

Account Number Lookup:

  • In the Lookup and Maintenance section of KFS, you can search for an account number related to specific chart.
  • Required attributes are noted with an asterisk (*). When a magnifying glass icon Magnifying glass icon appears you can click it to look up information from a list.


To create a new account, KFS allows you to copy an existing account or create a new account altogether.  Please follow the instructions as provided in the Account Creation procedures (Non-Extramural). A summary on the process is outlined in the flowchart.  Extramural accounts are created by the Office of Research Services (ORS).

Account Number creation flowchart



Account Maintenance Procedure

An Account e-doc is used to create new account, or to edit or copy existing accounts

Sub-Account

Sub-Account allows departments the flexibility to monitor at a finer level of detail the financial activity within a particular account.  KFS enables users to do a sub-account lookup.

Key Points related to Sub-account codes

  • Sub-accounts accounts take on most of the attributes of the account to which it reports.
  • Sub-accounts are optional.
  • Sub-accounts enable departments to monitor financial activity in detail.

Sub-Account Number Lookup:

  • In the Lookup and Maintenance section of KFS, you can search for sub-account number related to specific chart.

Required attributes are noted with an asterisk (*). When a magnifying glass icon Magnifying glass icon appears you can click it to look up information from a list.


Object Codes +

In KFS, four-character object codes represent all income, expense, asset, liability and fund balance classifications that are assigned to transactions and help identify the nature of the transaction.  Like many things in KFS, object codes are hierarchical to support our accounting and reporting needs.  The University’s object code structure is shown in the graph below.

Object Codes

Type

Normal Balance

Most Commonly Used

00XX - 0XXX Revenue Credit
2XXX - 7XXX Expenses Debit 2XXX - Salaries & Benefits>
    3XXX - 7XXX - Other Expenses
8XXX Asset Debit 81XX - Cash
      83XX - Receivables
9XXX Liability Credit 91XX - Accounts Payable
9900 Fund Balance Credit

Object Code Lookup:

  • In the Lookup and Maintenance section of KFS, you can search for an object code with its attributes within a fiscal year.
  • Required attributes are noted with an asterisk (*). When a magnifying glass icon Magnifying glass icon appears you can click it to look up information from a list.

Sub Object Code

Sub Object Code is an optional element of the accounting string related to the university object code that allow the creation of a finer distinction within a particular object code on an account. 

Key Points related to Sub-object codes
  • Sub-object codes can use up to three alphanumeric characters.
  • Sub-object codes are associated with an account number, fiscal year, and one object code. 
  • Sub-object is a table-driven field, so users must enter a valid three-character value.
  • Sub-object codes can be queried.

Sub-Object Code Lookup:

  • In the Lookup and Maintenance section of KFS, you can search for a sub-object code with its attributes.
  • Required attributes are noted with an asterisk (*). When a magnifying glass icon Magnifying glass icon appears in the e-doc, you can click it to look up information from a list.

Chart of Accounts Attributes Table +

The chart of accounts is the set of controlling tables that define financial information, such as the codes and coding structures within KFS, including attributes like Accounts, Organizations, and Object Codes.   The COA module exists primarily to support and validate entries into the General Ledger (G/L). Account attributes are alpha-numeric identifiers, which are assigned at the time a new account number is requested. The information from the attributes can be filtered to provide the University with specific information for reporting purposes.

Provided below are various attributes and the corresponding description.

Account Expense Guideline Text A description of expenses associated with the account.  Unallowable expenditures should also be explicitly stated.
Account Income Guideline Text A description of the source of funds (income).  Unallowable revenue should also be explicitly stated. 
Account Name The description of the pool of funds assigned to a specific institution entity for a specific function.
Account Number A unique number to identify a pool of funds assigned to a specific institution entity for a specific function.
Account Purpose A description of the overall purpose and function of the account.
Account Restricted Status Code A code used to designate the account status as Restricted (R) Temporarily Restricted (T) or Unrestricted (U)
Account Sufficient Funds Code A code that indicates at what level the account will be checked for sufficient funds in the transaction processing environment.
Account Supervisor Principal Name The name of the person overseeing the management of the account at a higher-level than the (FO).  The account supervisor cannot be the same as the Fiscal Officer or account manager.
Account Type Code A code that designates an account category (e.g. Fee Remissions, Equipment).
Budget Plan ID A code that identifies the budgetary units at which funds are allocated and controlled for internal management reporting purposes.
Budget Record Level Code A code that indicates whether the account is recording its budget by Account (A), Consolidated (C), Object Code (O), Level (L), Sub-account (S), Mixed (M) or No budget (N).
Campus Code The physical campus to which the account belongs to.
Chart Code A two character code that defines a specific campus chart.  Accounts and object codes are specific to each chart.
Continuation Account Number The account number designated to accept transactions posted to an expired account.
Fiscal Officer Principal Name The name of the Fiscal Officer responsible for the management of the account.
Higher Education Function Code A code that classifies the purpose of the account (e.g. instruction or research).Click here for function code listing
NSF Survey Code A code that identifies accounts with current fund expenditures for separately budgeted research and development by field of science and engineering as well as non-science and engineering fields which is used for reporting to the National Science Foundation (NSF).
Organization Code A number assigned to the units at many different levels within the institution.  It also designates the owner of the account.
Revenue Function Code A code that indicates the major funding source of the account.
Sub-Fund Group Code A code used to designate the type or purpose of funds that are found in that particular account.
UH Fiscal Officer (FO) Code The three (3) digit code assigned to each Fiscal Officer.
UH Fund Appropriation A code that identifies the specific sources, major functions and purposes of University funds.



Chart of Accounts Clean-up Project

Function Codes

FAQs

Q:  What is an account code?

A:  The account code is a seven (7) digit number representing a functional unit established for a specific purpose with one individual having primary responsibility for it.  It monitors the financial activities for a functional unit. 
Q:  When should I create a new account code?
A:  New accounts shall be established whenever separate accounting and reporting are required for legal, organization, or functional reasons.

An account shall not be established for record-keeping purposes which can be accomplished by the proper use of sub-accounts. 
Q:  How do I create a new account?
A:  You can copy an existing account or create a new one by clicking on the “create new” button in KFS
Q:  What is a sub-account?
A:  A sub-account is an optional part of the accounting string that allows departments and units to track financial activity within a particular account at a finer level of detail.  Sub-accounts can be used to help track income and expenses when several different activities may be funded by the same account.
Q:  What is an account delegate?
A:  Account delegates are KFS users that are authorized under certain circumstances to take workflow actions on a document in the place of an account’s Fiscal Administrator.  An authorized delegate can take any action that is available to an FA, including the power to approve or disapprove transactions.  Account delegation is specific to an account and a document type and may also be limited based on the dollar amount of the document.  Delegation only allows a user to approve on behalf of the FA, when a document is at the account routing level. 
Q:  What is an NI account?
A:  An NI account is an account on the Non-Imposed (NI) Chart.  Accounts that are non-imposed (G fund accounts, accounts with UH Fund Appropriation S397xx, and some Federal accounts) do not get charged employer payroll fringe since the State pays for it.  For financial statement purposes, we need to keep track of these non-imposed fringes without charging your accounts during months 1 – 12.  The NI chart is what we use in KFS to record the non-imposed fringes.  So, for every non-imposed account you have, there should be the same account on the NI chart. 

Q:  What are extramural accounts?

A:  Extramural accounts are accounts set up by the Office of Research Services (ORS) for funding provided by an external (outside the University) organization (i.e. Federal, State).  Please go the ORS website for more information.
Q:  How do I close an account?
A:  For ORS accounts please check with your ORS accountant.  For non-ORS accounts, you may close your accounts if BOTH of the following conditions are met:
    1.  There are no current fiscal year transactions;
    2.  There are no prior fiscal year, month 13, transactions.
In addition, KFS will not allow an account to be closed if there are balance sheet balances remaining in your accounts (i.e. cash, A/R).  If you have a non-imposed account you want to close, GALC will close the corresponding NI account for you (i.e. If FA closes a G fund MA account, GALC will close the same account on the NI chart).

Q:  Why was my account closed and how to I re-open a closed account?
A:  Many accounts were closed to reduce administrative workload and to improve accurate and consistent reporting.  To re-open closed accounts please contact Financial Services via email to kfs-help@lists.hawaii.edu include re-open closed account in the subject line.

Contact Us

General Accounting               
1406 Lower Campus Rd, Room 46            
Honolulu, HI  96822
Phone: 956-8278 or 956-7516
Email: uhgalc@hawaii.edu

Name

Area of Responsibility

Phone Number

Email

Karen Morimoto Director 956-2279 karenhm@hawaii.edu
Wilbert Choy Labor 956-8453 wchoy@hawaii.edu
Susan Kashiwada Accounts Receivable 956-2281 skashiwa@hawaii.edu
Kiinani Kunimitsu DAGS Reporting 956-2280 kiinani2@hawaii.edu
Patricia Lui Chart Manager, Endowments 956-0390 pyhl@hawaii.edu
Cindy McCue Stop Payments/Cancellations 956-5553 cmccue@hawaii.edu
June Pang Chart Manager, Labor 956-2275 junep@hawaii.edu
Lisa Sumiye Pcard 956-2274 lsumiye@hawaii.edu
Anna Tran Bank Reconciliation 956-2282 annat@hawaii.edu

Policies & Guidelines

Administrative Procedures

AP 8.602 Accounting-General Ledger
Describes the general ledger and use of general ledger accounts in the University's accounting system.

AP 8.611 Account Code
To describe the structure and purpose of the University's account code.

AP 8.612 Establishment and Maintenance of Account Codes
Guidelines and responsibilities for the maintenance and creation of University account codes.


AP 8.615 Object Codes
Procedures to establish object codes, a required accounting string element that classifies income, expense, asset, liability or fund balance transactions.

AP 8.617 Revenue and Higher Education Function Codes
To describe the purpose and role of the function code account attribute in the University's Kuali Financial System.

AP 8.619 Fund Groups
To provide an understanding of the funds and fund groups used in the University Financial System.

AP 8.650 Continuation Accounts
Procedural guidelines for accounts designated to accept transactions initially coded to an expired account.

Training

Please visit the Financial Systems website which provides information on developed training manuals and online tutorials for the Kuali Financial System (KFS).

Basics / Extended Basics:

Extended Basics - Training Manual

On-Line Tutorials

Copy an Account
Edit an Account
Create a Sub-Account
View Available Balances