Account Structure

All organizations use an account structure in the Chart of Accounts in General Ledger consisting of three basic types of accounts:  Balance Sheet Accounts, Revenue Accounts, and Expenditure Accounts.  A combination of reference pieces is used to create the account structure for the three basic account types.  In the School Accounting System, the Reference Files track the reference pieces and the Change Account Structure option defines the account structure used within your database.  The state-specific name, format, and account type usage for the reference pieces are shown below, along with a sample structure for each account type (with optional pieces underlined in the sample).

IOWA:

Balance Sheet Account Sample:  

XX XXX XXX XXXX XXX

(Fund - Account - Sub Account - Project - Program with Facility, Function, and Source hidden)

Revenue Account Sample:  

XX XXXX XXXX XXX XXXX

(Fund - Facility - Source - Program - Project with Function hidden)

Expenditure Account Sample:  

XX XXXX XXXX XXX XXXX XXX

(Fund - Facility - Function - Program - Project - Object with Source hidden)

IDAHO:

Balance Sheet Account Sample:  

XXX XXXXXX XXX

(Fund - Account - Project)

Revenue Account Sample:  

XXX XXXXXX XXX

(Fund - Revenue - Project)

Expenditure Account Sample:  

XXX XXX XXX XXXX XXX XXX

(Fund - Function- Object - School - Project - Location)

ILLINOIS:

Balance Sheet Account Sample:  

XX XXX XXX

(Fund - Account - Sub Account)

Revenue Account Sample:  

XX XXXX XXX

(Fund - Revenue - Sub Account)

Expenditure Account Sample:  

XX XXXX XXX XX XX XXX

(Fund - Function - Object - Operational Unit - Source of Funds - Job Class with Revenue, Term, and Subject Matter hidden)

KANSAS:

Balance Sheet Account Sample:  

XX XXX XXX

(Fund - Account - Sub Account)

Revenue Account Sample:  

XX XXXX XXX

(Fund - Revenue - Sub Account with Operational Unit hidden)

Expenditure Account Sample:  

XX XXXX XXX XXX XXX

(Fund - Function - Object - Operational Unit - Sub Account)

MISSOURI (After ESSA Account Number Changes):

Balance Sheet Account Sample:  

XX XXXX XXX XXX

(Fund - Account - Sub Account - Organization)

Revenue Account Sample:  

XX XXXX XXXX XXX

(Fund - Revenue Object - Location - Organization with Function and Project hidden)

Expenditure Account Sample:  

XX XXXX XXXX XXXX X XXXXX XXX

(Fund - Function - Expenditure Object - Location - Source of Funds - Project - Organization)

NEBRASKA (After ESSA Account Number Changes):

Balance Sheet Account Sample:  

XX XXX XXXX

(Fund - Account - Sub Account)

Revenue Account Sample:  

XX XXXX XXXX

(Fund - Revenue - Sub Account)

Expenditure Account Sample:  

XX XXXX XXX XXX XXXX X XXX

(Fund - Function - Object - Building - Sub Account - Level - Operational Unit)

NORTH DAKOTA:

Balance Sheet Account Sample:  

XX XXX XXX XXX

(Fund - Account - Project - Sub Account)

Revenue Account Sample:  

XX XXX XXXX

(Fund - Project - Revenue with Source and Sub Account hidden)

Expenditure Account Sample:  

XX XXX XXX XXX XXXX XXX

(Fund - Project - Organization - Program - Function - Object with Source, Sub Account, and Subject Matter hidden)

SOUTH DAKOTA:

Balance Sheet Account Sample:  

XX XXX XXX

(Fund - Account - Sub Account)

Revenue Account Sample:  

XX XXXX XXX

(Fund - Revenue - Operational Unit with Sub Object hidden)

Expenditure Account Sample:  

XX XXXX XXX XXX XXX XXX

(Fund - Function - Operational Unit - Object - Sub Object - Facility)

WYOMING:

Balance Sheet Account Sample:  

XX XXXXX XXX

(Fund - Account - Sub Account)

Revenue Account Sample:  

XX XXX XXXXX XXX

(Fund - Facility - Revenue - Sub Account with Project hidden)

Expenditure Account Sample:  

XX XXX XXXX XXX XXX XXX

(Fund - Facility - Function - Object - Subject - Sub Account with Program and Project hidden)