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7.1.35 Account Number Structure

Illinois State University uses an account number structure composed of twenty-two digits. In Datatel’s Colleague Financials system, the accounting software the University uses, an account number consists of major components, which in turn may be divided into sub-pieces. The major components for the University’s chart of accounts are called:

  • Fund (source of account)
  • Function (purpose of account)
  • Unit (who the account belongs to)
  • Object (usually a category of revenue or expense)

Counting the underscores, an account number is actually 25 characters long. The major components and sub-pieces in the University’s chart of accounts structure were designed with two main concepts in mind:

  • To ease the preparation of various University financial statements
  • To offer flexibility to the end-users so they can manage and report on the level of detail they desire

Consider the following example of an account number: 10706_05_713627000_702601

Each 22-digit number is unique and identifies a specific account. This specific account number translates to: Current Unrestricted, Local Agency, Athletic Fee, Student Services, Intercollegiate Athletics, Auxiliary Services, Events, MBB Road Games, Expense, Travel, Team, Lodging.

Specifics for the Account Number Structure

The first five digits indicate the Fund Source of the account.

Fund Numbers and Descriptions:

10100, 10200, 10300, 10400 - General Revenue
115xx, 116xx, 11701 - Restricted Grants/Contracts
106xx - Auxiliary Facilities System (Revenue Bonds)
105xx - Service Departments
050 - Foundation
107xx, 50701 - Agency (Local Funds)

The next portion of the account number is the two-digit Function Number. It indicates the purpose of the account.

Function Component Numbers and Descriptions:

01 - Instruction
02 - Research
03 - Public Service
04 - Academic Support
05 - Student Services
06 - Institutional Support
07 - Operation and Maintenance
08 - Auxiliary Facilities System (Revenue Bonds)
09 - Staff Benefits
10 - Compensated Absences
11 - Student Aid
99 - No Function Assigned

The next portion of the account number is the nine-digit Unit Number, which indicates what department/unit uses the account. Each department/unit has been assigned a nine-digit unit number (i.e., Comptroller’s Office = 120000000).

The last portion of the account number is the six-digit Object Class Number, which indicates a category of revenue or expense.

Object Class Numbers (first digit of the Object code) and Descriptions:

1 - Assets account
2 - Liabilities account
3 - Fund Balance account (the previous fiscal year’s cash carryover)
4 - Revenue account
5 - Revenue account
6 - Expense account
7 - Expense account
8 - Expense account
9 - Umbrella account (where the budget resides)

Example of Account Number Component Parts


Fund is five digits:

  • First digit identifies a FUND.GROUP 1 = Current Funds
  • First two digits identify a FUND.SUB.GROUP 10 = Current Unrestricted
  • First three digits identify a FUND.SUB.TYPE 107 = Current Unrestricted, Local Agency
  • All five digits identify a FUND 10706 = Current Unrestricted, Local Agency, Athletic Fee

Function is two digits:

  • Both digits together identify a FUNCTION 05 = Student Services

Unit is nine digits:

  • First three digits identify a DEPARTMENT 713 = Intercoll. Athletics
  • First four digits identify a SUB.DEPT 7136 = Intercoll. Athletics, Auxiliary Services
  • First five digits identify a SUB.DEPT.DIVISION 71362 = Intercoll. Athletics, Auxiliary Services, Events
  • First six digits identify a SUB.UNIT 713627 = Intercoll. Athletics, Auxiliary Services, Events, MBB Road Games
  • All nine digits together identify a UNIT 713627000 = (Same as previous example)

Object is six digits:

  • First digit identifies OBJECT.CLASS 7 = Expense
  • First three digits identify TYPE 702 = Expense, Travel
  • First four digits identify SUB.TYPE 7026 = Expense, Travel, Team
  • All six digits together identifies OBJECT 702601 = Expense, Travel, Team, Lodging

Initiating body: Vice President for Finance and Planning

Contact: Comptroller's Office (309-438-5667)

Revised on: 03/2004

2018-01-29T14:21:49.645-06:00 2018